Illinois DOR Amends Income Tax Rules on Investment Income Apportionment Method

Oct. 2, 2025, 6:53 PM UTC

The Illinois Department of Revenue (DOR) adopted amendments to the rules regarding the apportionment method for investment income for income tax purposes. The rules change the apportionment method for investment income of financial organizations, as provided by law, and update the limit for small loan companies. The regulations took effect Sept. 12. [Ill. Dep’t of Revenue, Regs. 100.3405, 100.9710, 09/26/25 Ill. Reg.]

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