Illinois DOR Publishes 2026 Multistate Corporate Tax Guide, Questionnaires

The Illinois Department of Revenue (DOR) published a general information letter on the Multistate Corporate Tax Guide, 2026 Edition, including a new corporate income tax questionnaire. The questionnaire contains new questions covering topics like nexus for remote workers, treatment of cryptocurrency, and the Section 199A deduction for pass-through entities. Tax professionals are instructed to only respond to the new questions and prior year’s questions requiring changes, with a response deadline of Aug. 29. [Il. Dep’t of Revenue, IT-25-0008-GIL, 08/15/25]

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