Illinois Filing Requirements for Military Personnel

              Illinois Department of Revenue
Brian Hamer, Director
Publication 102 January 2007
Illinois Filing Requirements for Military Personnel
The information in this publication is
current as of the date of the
publication. Please visit our web site at
tax.illinois.gov to verify you have the
most current revision.
This publication is written in the plain
English style so the tax information is
easier to understand. As a result, we
do not directly quote Illinois statutes
and the Illinois Administrative Code.
The contents of this publication are
informational only and do not take the
place of statutes, rules, and court
decisions. For many topics covered in
this publication, we have provided a
reference to the applicable section or
part of the Illinois Administrative Code
for further clarification or more detail.
All of the sections and parts
referenced can be found in Title 86 of
the Code.
Taxpayer Bill of Rights
You have the right to call the Department of Revenue for help in resolving tax problems.
You have the right to privacy and confidentiality under most tax laws.
You have the right to respond, within specified time periods, to department notices by asking questions, paying the amount
due, or providing proof to refute the department’s findings.
You have the right to appeal department decisions, in many instances, within specified time periods, by asking for department
review or by taking the issue to court.
If you have overpaid your taxes, you have the right, within specified time periods, to a credit (or, in some cases, a refund) of
that overpayment.
For more information about these rights and other department procedures, you may write us at the following address:
Problems Resolution Office
Illinois Department of Revenue
PO Box 19014
Springfield, IL 62794-9014
About this publication
Publication 102, Illinois Filing Requirements for Military Personnel, provides detailed
information about Illinois Individual Income Tax filing requirements for military
personnel.
The objectives of Publication 102 are to
clarify which military personnel are required to file an Illinois return
explain if military personnel are Illinois residents
explain what military income is taxed in Illinois
explain how resident, part-year resident, and nonresident military personnel must
file an Illinois return
Get forms and other information faster and easier at tax.illinois.gov