Section 100.5160  Composite Returns:  Credits for  Resident Individuals

When the income of an Illinois resident is included in a composite return pursuant to an approved petition pursuant to Section 100.5100(c), the same amount of income will also be included in the taxpayer's separate return.  In this event, a credit may be claimed on the taxpayer's separate return for his or her share of the composite tax payment.

(Source:  Added at 12 Ill. Reg. 4865, effective February 25, 1988)