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IMA Tax Policy Blog

Offset of Tax Overpayments Across Tax Types

By February 5, 2019November 8th, 2022No Comments

by David Harris, Illinois Department of Revenue

In 2019, offsets of tax overpayments against final tax
liabilities will expand to include systemic offsets across most tax types for
the same taxpayer. Per Illinois Law, “[i]n the case of overpayment of any tax
liability arising from an Act administered by the Department, the Department
may credit the amount of the overpayment and any interest thereon against any
final tax liability arising under that or any other Act administered by the
Department.” Click
here to view the PDF