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  • Apportionment - Payroll Factor


  • General Information Letter: Wages paid to an employee performing services within and without Illinois are allocable to Illinois if the employees base of operations is in Illinois or, if the employee has no base of operations, if his services are directed or controlled from a place in Illinois.

Originally Deposited as: 10029

Published By:
Phone Number:

Language(s): EN-English

Volume or Year: 2009
Number or Issue: January 14

Date Created: 02 23 2009
Date Last Modified: 02 23 2009

Librarian Remarks:

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1. General Information Letter IT 09-0001-GIL (IG090001.pdf).
Document Size:19053 Software: Acrobat Distiller Version: 6.0.1 Windows

This is part of a series. It is part of General Information Letter: 19660