IL DOR Informational Bulletins

Kane County Motor Fuel Tax Rate Increase Effective July 2026

Illinois Department of Revenue bulletin announcing Kane County's increase in County Motor Fuel Tax from 5 cents to 8 cents per gallon, effective July 1, 2026. All registered retailers selling motor fuel in Kane County must collect the new rate on retail sales made on or after this date.

Simplified Municipal Telecommunications Tax Rates

The Illinois Department of Revenue issued bulletin FY 2026-19 informing telecommunications service providers of new Simplified Municipal Telecommunications Tax rates effective July 1, 2026. Carlyle's combined rate increases from 8.65% to 13.65%, while Danvers' combined rate increases from 8.65% to 14.65%. The state rate remains fixed at 8.65% with local additions of up to 6.00%.

Illinois Tax Filings Affected by USPS Postmark Changes

The Illinois Department of Revenue (IDOR) issued a notice regarding changes to United States Postal Service (USPS) postmarks that could impact the timely filing of Illinois tax returns and payments in 2026. Taxpayers are advised to file and pay electronically or mail returns earlier to avoid late penalties.

Illinois Income Tax Changes and Scam Alert

The Illinois Department of Revenue (IDOR) issued a bulletin (FY 2026-15) detailing changes to 2025 Illinois Income Tax forms and schedules for individuals and businesses, and 2026 withholding tax forms. The bulletin also includes a scam alert regarding fraudulent communications impersonating IDOR.

Illinois Film Production Withholding Tax Changes

The Illinois Department of Revenue has issued guidance clarifying changes to film production withholding income tax requirements. Beginning December 12, 2025, both production companies and loan-out companies have specific responsibilities for withholding, reporting, and remitting Illinois income tax on compensation for services performed in the state.

Motor Fuel Use Tax Rate Change

The Illinois Department of Revenue has announced changes to the Motor Fuel Use Tax rates, effective January 1, 2026, through June 30, 2026. These updated rates apply to all International Fuel Tax Agreement (IFTA) licensees operating in Illinois.

Illinois Service Occupation Tax Changes for Servicepersons and Marketplace Facilitators

The Illinois Department of Revenue has issued guidance detailing changes to the Service Occupation Tax effective January 1, 2026. The bulletin clarifies that the 200-transaction threshold will be removed for out-of-state servicepersons and marketplace facilitators, and introduces destination-based sourcing for certain sales of service. These changes are outlined in Public Act 104-0006.