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Apportionment - Payroll Factor

 
 Volume/Number:  2009 January 14 
 Issuing Agency:   
 Description:  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. 
 Date Created:  02 23 2009 
 Agency ID:  IT 09-0001-GIL 
 ISL ID:  000000019561   Original UID: 10029 FIRST WORD: Apportionment