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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 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

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 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

Property Tax Incentives

Jobs Created and Investment

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 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

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

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, for a business located in an Enterprise Zone or River Edge Redevelopment Zone, or for a residence located within an Enterprise 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

Enterprise Zone investment credits

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.    

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Telecommunication incentives

Report the cost of telecommunications services provided at the business location during the calendar year that were exempt from Telecommunication Excise Tax.

Include

  • fixed line and cell phone services,
  • voice over internet protocol (VOIP), and
  • faxes.

For mobile telephone service, include the costs for the exempt services that were billed to the business location.

Do not include

  • Internet access services,
  • cable, or
  • wireless data plans.

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Natural gas incentives

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

Check the following boxes if

  • you purchased any gas directly from an out-of-state supplier of natural gas or
  • you filed, and paid taxes owed, on a Gas Revenue or Gas Use Tax return directly to the Illinois Department of Revenue.

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Electricity incentives

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

Check the box if you filed and paid an electricity excise tax return directly to the Illinois Department of Revenue.

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Tangible property

Report the value of tangible personal property used or consumed by a certified business at the business location.

  • Expanded Manufacturing: a manufacturing or assembling process, including tools, fuel, and consumable supplies
  • Expanded Graphic Arts: the process of graphic arts production, including repair and replacement
  • Expanded Pollution Control Facility: as part of a system, method, construction device or appliance used for the primary purpose of eliminating, preventing or reducing air and water pollution

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.

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Tangible property (expanded manufacturing and graphic arts only)

Report the value of tangible personal property used or consumed by a certified business at the business location.

  • Expanded Manufacturing: a manufacturing or assembling process, including tools, fuel, and consumable supplies
  • Expanded Graphic Arts: the process of graphic arts production, including repair and replacement

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.

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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. Report the value of the following used by a certified business in the operation of a high impact service facility:

  • Machinery and equipment
  • Jet fuel and petroleum products sold to and used by

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Aircraft Maintenance Facility

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

  • 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.

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Property type

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

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Tax abatement

Calculate the abatement by using the property tax rate that would apply to the property if taxes were not abated.

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

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

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Equalized Assessed Value eligible for abatement

Contact your county clerk for information about your property’s Equalized Assessed Value (EAV) eligible for abatement.

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Payments in lieu of property tax

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

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Full-time Equivalents (FTE) of persons working at business location

Current year: Report the FTE 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.

Prior years: Report the prior year’s FTE jobs at the business location by dividing the total hours worked by persons at the business location in the year preceding the last completed calendar year by 1,820 hours. Include all hours worked at the project by all salaried and hourly employees.

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Full-time Equivalent (FTE) retained jobs of persons working at business location

Report the number of jobs retained in the last completed calendar year. A retained job is an FTE job at the business location that was threatened by a specific and demonstrable threat specified in the application for development assistance. FTE 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 by 1750 hours.

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Capital invested at business location before depreciation

Current year: Report the amount of capital invested in fixed assets at the business location at the end of the year for which you are reporting. Report gross capital invested without making any allowance for depreciation

Prior years: Report the amount of capital invested in fixed assets at the business location at the end of the year prior to the year for which you are reporting. Report gross capital invested without making any allowance for depreciation.

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River Edge Redevelopment Zone credits

Investment credits

  • 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.

Remediation investment credits

  • 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.

Historic preservation credits

  • 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. 

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.

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River Edge Redevelopment Zone deductions

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

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

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

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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.

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High Impact Business investment credits

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.    

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Exempt telecommunication charges

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

  • located within 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 or Sub-Zones.

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

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Exempt natural gas gross receipts and therms

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

  • 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; 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 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.

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Exempt electricity receipts and kilowatt hours

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.

Kilowatt hours – 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.

Kilowatt hours

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.

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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.

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Description of business

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

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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.

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Exempt building materials

Enter the dollar amount spent on building materials for which you received a sale tax exemption on this project during the calendar year.

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