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Ezel / Tax Rulings / IL
IL IT 10-0005-GIL Illinois Income Tax 2010-02-19

Where did a partnership claim the Illinois subtraction for deductions disallowed under IRC Section 280C?

Short answer: On Line 28 of Form IL-1065. IDOR issued this short corrective GIL because IT 10-0003-GIL had incorrectly directed partnerships to claim the subtraction modification for deductions disallowed under IRC Section 280C on Schedule M.

Apply this to your situation

This page answers the general question as of 2010. Ezel answers yours, under current Illinois tax law, with citations.

Currency note: this ruling is from 2010
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official 2010 Illinois Department of Revenue correction to IT 10-0003-GIL's form-line instruction for a partnership Section 280C subtraction. Form layouts, line numbers, entity classification, the federal deduction disallowed, tax year, and current Illinois forms, instructions, and law can change the reporting location.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

A partnership claimed the subtraction for deductions disallowed under IRC Section 280C on Line 28 of Form IL-1065. This GIL corrected IT 10-0003-GIL, which had mistakenly directed the partnership to Schedule M.

What this means for you

Read this correction together with IT 10-0003-GIL and use the form and instructions applicable to the return year.

Common questions

Q: Did the correction change the substantive availability of the subtraction?
A: No substantive change was stated; the correction addressed where the partnership reported it.

Citations and references

  • IRC § 280C
  • Form IL-1065, Line 28
  • IT 10-0003-GIL

Subject

Subtractions – Other Rulings

Source

Original ruling text

IT 10-0005-GIL 02/19/2010 SUBTRACTIONS – OTHER RULINGS
General Information Letter: A correction is made to the reference to Form IL-1065 in IT
10-0003 GIL.
February 19, 2010
Dear:
This letter is to correct an error in our previous letter to you dated January 12, 2010. That letter
erroneously states that a partnership should claim the subtraction modification for deductions
disallowed under IRC Section 280C on the Schedule M. Instead, partnerships should claim the
subtraction modification on Line 28 of Form IL-1065.
We apologize for any inconvenience caused by our prior letter.

Sincerely,

Brian L. Stocker
Associate Counsel (Income Tax)

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