The Electronic Documents of Illinois provides permanent public access to official publications of the State of Illinois which have been deposited in electronic form.
General Information Letter: For tax years prior to 2006, no credit is allowed for taxes paid to another state on employee compensation paid in this State under IITA Section 304(a)(2)(B).
General Information Letter: No credit is allowed for taxes paid to Iowa on employee compensation, because Illinois residents are exempted from Iowa tax on employee compensation under the states reciprocal agreement.