Illinois Department of Revenue
 
 
Businesses
 
 
 
 
 

Business Incentives Reporting Information

 
 

Enterprise Zone Business Report

Who must file the Enterprise Zone Business report?
You must file this report if you are a business that receives incentives because of your location in an Enterprise Zone. Incentives may be related to income tax, utility taxes, sales tax, or property tax.

Which year’s income tax return do I use if I’m a fiscal year filer?
You should use the most recently completed tax year for which the business has filed a return.

What if I have contracts that mix materials and labor costs?
Use an estimate of 50% materials / 50% labor costs for contracts where the costs are not disaggregated, or another reasonable methodology, for reporting tax-exempt purchases made by contractors on your behalf. Document the methodology used to calculate the estimate.

What information will I need to know to file my Enterprise Zone Business Report? (click on the links below to obtain more information about each required piece of information)

Income tax incentives

Utility tax incentives

Sales tax incentives

Property tax incentives

Jobs created and investment

↓ ↓ ↓  MORE  ↓ ↓ ↓

River Edge Redevelopment Zone Business Report

Who must file the River Edge Redevelopment Zone Business report?
You must file this report if you are a business that receives incentives because of your location in a River Edge Redevelopment Zone. Incentives may be related to income tax, sales tax, or property tax.

Which year’s income tax return do I use if I’m a fiscal year filer?
You should use the most recently completed tax year for which the business has filed a return.

What if I have contracts that mix materials and labor costs?
Use an estimate of 50% materials / 50% labor costs for contracts where the costs are not disaggregated, or another reasonable methodology, for reporting tax-exempt purchases made by contractors on your behalf. Document the methodology used to calculate the estimate and retain the documentation in your records.

What information will I need to know to file my River Edge Redevelopment Zone Business Report? (click on the links below to obtain more information about each required piece of information)

Income tax incentives

Sales tax incentives

Property tax incentives

Jobs created and investment

↓ ↓ ↓  MORE  ↓ ↓ ↓

High Impact Business Report

Who must file the High Impact Business report?
You must file this report if you are a business that receives incentives because your business is a High Impact business. Incentives may be income tax, utility taxes, sales tax, or property tax.

Utility tax incentives only apply to

  • High Impact businesses certified under Section 9-222.1 of the Public Utilities Act and located in federally designated Federal Trade Zones or Sub-Zones, and
  • High Impact businesses certified under Section 9-222.1A of the Public Utilities Act and registered with the Illinois Department of Revenue to self-assess Electricity Excise Tax.

Which year’s income tax return do I use if I’m a fiscal year filer?
You should use the most recently completed tax year for which the business has filed a return.

What if I have contracts that mix materials and labor costs?
Use an estimate of 50% materials / 50% labor costs for contracts where the costs are not disaggregated, or another reasonable methodology, for reporting tax-exempt purchases made by contractors on your behalf. Document the methodology used to calculate the estimate.

What information will I need to know to file my High Impact Business Report? (click on the links below to obtain more information about each required piece of information)

Income tax incentives

Utility tax incentives

Sales tax incentives

Jobs created and investment

↓ ↓ ↓  MORE  ↓ ↓ ↓

Utility Report

Who must file the Utility report?
You must file this report if you are a business that is required to file a return with the department under the Gas Revenue Tax Act, Gas Use Tax Act, Electricity Excise Tax Act, or the Telecommunications Excise Tax Act and your utility customers received incentives.

Incentives are received by utility customers because they are

  • located within an Enterprise Zone;
  • High Impact businesses certified under Section 9-222.1 of the Public Utilities Act and located in federally designated Federal Trade Zones or Sub-Zones; or
  • High Impact businesses certified under Section 9-222.1A of the Public Utilities Act that are registered with the Illinois Department of Revenue to self-assess Electricity Excise Tax.

What information will I need to know to file my Utility Report? (click on the links below to obtain more information about each required piece of information)

Utility tax incentives

↓ ↓ ↓  MORE  ↓ ↓ ↓

Building Materials Exemption Certificate Report

Who must file the Building Materials Exemption Certificate report?
You must file this report if you were issued a Building Materials Exemption Certificate by the Illinois Department of Revenue to purchase tax exempt building materials for a high impact business, or for a business located in an Enterprise Zone or River Edge Redevelopment Zone.

What information will I need to know to file my Building Materials Exemption Certificate Report? (click on the links below to obtain more information about each required piece of information)

Sales tax incentives

↓ ↓ ↓  MORE  ↓ ↓ ↓

Value of Enterprise Zone investment credit

  • Report the dollar amount of 1299-A, 1299-B and 1299-D credits used in the most recent tax year for which the business has filed a return. If the business used credits earned from investments made at more than one site, apportion the credits based on the percentage of investment at each site.
  • C-Corporations must report the amount of the Enterprise Zone investment credit used against the business’ tax liability as reported on the corporation’s most recently filed tax return. This may include amounts earned in prior years that were used in the most recent return.
  • S-Corporations and Partnerships must report the amount of the Enterprise Zone investment credit earned by the business as reported on the business’ most recently filed tax return.    

« Back

Type of income tax return

Identify the type of return used to report Income Tax incentives.

« Back

Month and year of income tax return

Identify the month and year your tax year ended as recorded on the return used to report Income Tax incentives.

« Back

Value of telecommunication services provided at business location

  • Report the cost of telecommunications services provided at the business location during the calendar year that was exempt from Telecommunication Excise Tax.
  • Include fixed line and cell phone services, voice over internet protocol, and fax services. Do not include internet access services, cable, or wireless data plans.
  • For mobile telephone service, include the costs for the exempt services that were billed to the business location.

« Back

Value of natural gas used, consumed, or delivered at business location

Report the cost of natural gas delivered to the business location that was exempt from the Gas Revenue and Gas Use Taxes.

« Back

Therms of natural gas used, consumed, or delivered at business location

Report the therms of natural gas delivered to the business location that were exempt from the Gas Revenue and Gas Use Taxes.

« Back

Check the box if you purchased natural gas from an out-of-state supplier

Check this box if you purchased any gas directly from an out-of-state supplier of natural gas.

« Back

Check the box if you self-assess gas use tax

Check this box if you file a gas revenue or gas use tax return and pay the tax directly to the Illinois Department of Revenue.

« Back

Value of electricity used or consumed at business location

Report the cost of electricity used or consumed at the business location that was exempt from Electricity Excise Tax.

« Back

Kilowatt hours of electricity purchased at business location

Report the kilowatt hours of electricity used or consumed at the business location that were exempt from Electricity Excise Tax.

« Back

Check the box if you self-assess electricity excise tax

Check this box if you file an electricity excise tax return and pay the tax directly to the Illinois Department of Revenue.

« Back

Value of tax-exempt expanded manufacturing machinery and equipment

Report the value of tangible personal property used or consumed by a certified business at the business location in a manufacturing or assembling process, including tools, fuel, and consumable supplies. Do not include tangible personal property that would be exempt under the manufacturing machinery and equipment exemption if used or consumed outside an Enterprise Zone or by a business that is not a High Impact Business. 

« Back

Value of tax-exempt expanded graphic arts tangible personal property

Report the value of tangible personal property to be used or consumed by a certified business at the business location in the process of graphic arts production, including repair and replacement, but do not include tangible personal property that would be exempt under the graphic arts machinery and equipment exemption if used or consumed outside an Enterprise Zone or by a business that does not have a High Impact Business exemption.

« Back

Value of tax-exempt expanded pollution control facility tangible personal property

Report the value of tangible personal property used or consumed by a certified business in the operation of the business location as part of a system, method, construction, device or appliance used for the primary purpose of eliminating, preventing or reducing air and water pollution.

« Back

Value of tax-exempt high impact service facility machinery and equipment

Report the value of machinery or equipment used by a certified business in the operation of a high impact service facility. A high impact service facility is a facility used primarily to sort, handle, and redistribute mail, freight, cargo or other parcels for processing and delivery to an ultimate destination.

« Back

Value of tax-exempt high impact service facility jet fuel

Report the value of jet fuel and petroleum products sold to and used by a certified business in the operation of a high impact service facility. A high impact service facility is a facility used primarily to sort, handle, and redistribute mail, freight, cargo or other parcels for processing and delivery to an ultimate destination.

« Back

Value of tax-exempt aircraft maintenance facility machinery and equipment

Report the value of machinery and equipment used or consumed by a certified business to operate an aircraft maintenance facility. An aircraft maintenance facility is a facility

  • operated by an interstate carrier for hire; and
  • used primarily for the maintenance, rebuilding or repair of aircraft, aircraft parts and auxiliary equipment that the carrier owns or leases and uses as rolling stock.

« Back

Value of tax-exempt aircraft maintenance facility tangible personal property

Report the value of tangible personal property used or consumed by a certified business in the operation of an aircraft maintenance facility. An aircraft maintenance facility is a facility

  • operated by an interstate carrier for hire; and
  • used primarily for the maintenance, rebuilding or repair of aircraft, aircraft parts and auxiliary equipment that the carrier owns or leases and uses as rolling stock.

« Back

Value of tax-exempt building materials purchased before July 1, 2013

Report the value of tangible personal property purchased before July 1, 2013 which was incorporated into real estate at the business location. The cost is the separately stated cost of materials, 50% of a lump sum billing, or such other amount reasonably calculated to estimate actual cost.

Do not report any exempt material purchases made using the IDOR certificate from July 1, 2013 through December 31, 2013. Instead, report those purchases in the Building Materials Exemption Certificate (BMEC) Report.

« Back

Property type

Report whether the property for which taxes were abated was classified as commercial, industrial or residential.

« Back

Tax rate used to calculate abated taxes

The property tax rate that would apply to the property if taxes were not abated.

« Back

First year abatement received and applied to tax bill

Identify the first calendar year the property received tax abatement based on its location in an Enterprise Zone.

« Back

Duration of abatement (number of years)

Report how many years the property is entitled to abatement of property taxes.

« Back

Value of equalized assessed value eligible for abatement

The equalized assessed value (EAV) eligible for abatement. Contact your county clerk for information about your property’s EAV.

« Back

Payments in lieu of property tax

Report the value of all payments made to local taxing jurisdictions as part of agreements to abate property taxes at the business location.

« Back

Full-time equivalents of persons working at business location - current year

Report the full-time equivalent jobs at the business location by dividing the total hours worked by persons at the business location in the last complete calendar year by 1820 hours. Include all hours worked at the business location by all salaried and hourly employees, contractors, and others.

« Back

Full-time equivalents of persons working at business location - prior year

Report the prior year’s full-time equivalent jobs at the business location by dividing the total number of hours worked by persons at the business location in the year preceding the last completed calendar year by 1820 hours. Include all hours worked at the project by all salaried and hourly employees, contractors, and others.

« Back

Full-time equivalent retained jobs of persons working at business location - current year

Report the number of jobs retained in the last completed calendar year. A retained job is a full-time equivalent job at the business location that was threatened by a specific and demonstrable threat specified in the application for development assistance. Full-time equivalent retained jobs are calculated by dividing the total number of hours worked by persons in retained jobs at the business location, whether salaried or hourly; and whether identified as employees, contractors, or otherwise, by 1750 hours.

« Back

Capital investment at business location

Report the amount of capital investment made in fixed assets at the business location during the most recently completed calendar year. Do not report the value of investments in fixed assets that were made in years preceding the most recently completed calendar year.

« Back

Value of River Edge Redevelopment Zone investment credit

  • Report the dollar amount of 1299-A, 1299-B and 1299-D credits used in the most recent tax year for which the business has filed a return. If the business used credits earned from investments made at more than one site, apportion the credits based on the percentage of investment at each site.
  • C-Corporations must report the amount of the River Edge Redevelopment Zone credits and deductions used against the business’ tax liability as reported on the corporation’s most recently filed tax return. This may include amounts earned in prior years that were used in the most recent return.
  • S-Corporations and Partnerships must report the amount of the River Edge Redevelopment Zone credits and deductions earned by the business as reported on the business’ most recently filed tax return.    

« Back

Value of river edge remediation investment credit

C-Corporations must report the amount of the River Edge remediation investment credits and deductions used against the business’ tax liability as reported on the corporation’s most recently filed tax return. This may include amounts earned in prior years that were used in the most recent return.

S-Corporations and Partnerships must report the amount of the River Edge remediation investment credits and deductions earned by the business as reported on the business’ most recently filed tax return.    

« Back

Value of River Edge Redevelopment Zone historic preservation credit

C-Corporations must report the amount of the River Edge Redevelopment Zone historic preservation credits and deductions used against the business’ tax liability as reported on the corporation’s most recently filed tax return. This may include amounts earned in prior years that were used in the most recent return.

S-Corporations and Partnerships must report the amount of the River Edge Redevelopment Zone historic preservation credits and deductions earned by the business as reported on the business’ most recently filed tax return.    

« Back

Value of jobs tax credit

C-Corporations must report the amount of the River Edge Redevelopment Zone jobs credits and deductions used against the business’ tax liability as reported on the corporation’s most recently filed tax return. This may include amounts earned in prior years that were used in the most recent return.

S-Corporations and Partnerships must report the amount of the River Edge Redevelopment Zone jobs credits and deductions earned by the business as reported on the business’ most recently filed tax return.    

« Back

Value of River Edge Redevelopment Zone dividend deduction

Report the amount of River Edge Redevelopment Zone dividend deduction earned as reported on the most recently filed tax return.

« Back

Value of River Edge Redevelopment Zone interest deduction

Report the amount of River Edge Redevelopment Zone interest deduction earned as reported on the most recently filed tax return.

« Back

Value of River Edge Redevelopment Zone contribution deduction

Report the amount of River Edge Redevelopment Zone contribution deduction earned as reported on the most recently filed tax return.

« Back

Check the box if your business is new to Illinois

Check this box if the year for which you are reporting is the first year you filed employment records with the Illinois Department of Employment Security.

« Back

Value of high impact business investment credit

  • Report the dollar amount of 1299-A, 1299-B and 1299-D credits used in the most recent tax year for which the business has filed a return. If the business used credits earned from investments made at more than one site, apportion the credits based on the percentage of investment at each site.
  • C-Corporations must report the amount of the High Impact Business investment credit used against the business’ tax liability as reported on the corporation’s most recently filed tax return. This may include amounts earned in prior years that were used in the most recent return.
  • S-Corporations and Partnerships must report the amount of the High Impact Business investment credit earned by the business as reported on the business’ most recently filed tax return.    

« Back

Value of exempt telecommunication charges

Taxable gross charges for telecommunications services are exempt when billed to DCEO certified businesses that are

  • located within an Enterprise Zone;
  • High Impact businesses certified under Section 9-222.1 of the Public Utilities Act and located in federally designated Federal Trade Zones or Sub-Zones.

Exempt Telecommunications charges for Enterprise Zone or High Impact Businesses are the amounts deducted on Form RT-2, Telecommunications Tax Return, Line 4d.

« Back

Exempt natural gas gross receipts

The gross receipts for natural gas sold to businesses that are exempt

  • under the Gas Use Tax Act and located in an Enterprise Zone;
  • under the Gas Revenue Tax Act, certified by DCEO, and located in an Enterprise Zone;
  • High Impact businesses certified under Section 9-222.1 of the Public Utilities Act and located in federally designated Federal Trade Zones and Sub-Zones.

Include only receipts where the tax on the purchase is less than the tax on the per therm basis. 

The amounts reported here, when totaled, should equal the amounts deducted on your Form RG-1, Gas Tax Return, Line 2c.

« Back

Exempt natural gas therms

The therms of natural gas sold to businesses that are exempt

  • under the Gas Use Tax Act and located in an Enterprise Zone;
  • under the Gas Revenue Tax Act, certified by DCEO, and located in an Enterprise Zone;
  • High Impact businesses certified under Section 9-222.1 of the Public Utilities Act and located in federally designated Federal Trade Zones and Sub-Zones.

The therms of natural gas reported here as exempt, when totaled, should equal the amounts deducted on your Form RG-1, Gas Tax Return, Line 6c.

« Back

Exempt electricity gross receipts

Gross receipts for electricity are exempt when sold to DCEO certified businesses that are

  • located in an Enterprise Zone;
  • High Impact businesses certified under Section 9-222.1 of the Public Utilities Act and located in federally designated Federal Trade Zones and Sub-Zones; or
  • High Impact businesses certified under Section 9-222.1A of the Public Utilities Act and registered with the Department of Revenue to self-assess Electricity Excise Tax.  

Include only gross receipts where the tax on the receipts is less than the tax on the kilowatt-hours basis. The amounts reported here, when totaled, should equal the amounts deducted on your Form RPU-13, Electricity Excise Tax Return, Line 2c.

« Back

Exempt kilowatt hours of electricity - total

Total kilowatt hours are exempt when distributed to DCEO certified businesses that are

  • located in an Enterprise Zone;
  • High Impact businesses certified under Section 9-222.1 of the Public Utilities Act and located in federally designated Federal Trade Zones and Sub-Zones; or
  • High Impact businesses certified under Section 9-222.1A of the Public Utilities Act and registered with the Department of Revenue to self-assess Electricity Excise Tax.  

Use this field only if you are in the business of distributing, supplying or furnishing electricity for use or consumption and not for resale, and are not a municipal system or electricity cooperative.

« Back

Exempt kilowatt hours of electricity

Kilowatt hours for electricity are exempt when sold to DCEO certified businesses that are

  • located in an Enterprise Zone; or
  • High Impact businesses certified under Section 9-222.1 of the Public Utilities Act and located in federally designated Federal Trade Zones and Sub-Zones.

Include only kilowatt hours where the tax on the purchase is less than the tax on the gross receipts basis. The amounts reported here, when totaled, should equal amounts deducted on your Form RPU-13, Electricity Excise Tax Return, Line 6c.

« Back

Number of months included for this reporting period

The number of months included for this reporting period should only be from the calendar year for which the report is being filed. This number cannot exceed 12.

« Back

Description of business

Please briefly describe the nature of your business or building materials tax exempt project-related work.

« Back

Project owner holds certificate

If you are a certificate holder working on a structure that you do not own, enter “no” in the box. If you are a certificate holder who owns the structure being built, enter “yes” in the box.

« Back

Exempt building materials

Enter the dollar amount spent on building materials for which you received a sale tax exemption on this project. Declare only the amount spent on building materials on or after July 1, 2013, through December 31, 2013, using an Illinois Department of Revenue Building Materials Exemption Certificate registered on or after July 1, 2013. Do not include purchases made with any other exemption certificate or any purchases made prior to July 1, 2013, or after December 31, 2013.

« Back

Submit a question







 
 
Answer Center
 
 
Quick Links
 
 
 
 
Information For
 
 
 
 
About IDOR