35 ILCS 5/917
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 9 - Procedure And Administration

 (from Ch. 120, par. 9-917)(Text of Section from P.A. 102-61)Sec. 917. Confidentiality and information sharing.(a) Confidentiality.  Except as provided in this Section, all information received by the Department  from returns filed under this Act, or from any investigation conducted under  the provisions of this Act, shall be confidential, except for official purposes  within the Department or pursuant to official procedures for collection  of any State tax or pursuant to an investigation or audit by the Illinois  State Scholarship Commission of a delinquent student loan or monetary award  or enforcement of any civil or criminal penalty or sanction  imposed by this Act or by another statute imposing a State tax, and any  person who divulges any such information in any manner, except for such  purposes and pursuant to order of the Director or in accordance with a proper  judicial order, shall be guilty of a Class A misdemeanor.   However, the  provisions of this paragraph are not applicable to   information furnished  to (i) the Department of Healthcare and Family Services (formerly  Department of Public Aid), State's Attorneys, and the Attorney General for child support enforcement purposes and (ii) a licensed attorney representing the taxpayer where an appeal or a protest  has been filed on behalf of the taxpayer. If it is necessary to file information obtained pursuant to this Act in a child support enforcement proceeding, the information shall be filed under seal. The furnishing upon request of the Auditor General, or his or her authorized agents, for official use of returns filed and information related thereto under this Act is deemed to be an official purpose within the Department within the meaning of this Section.(b) Public information. Nothing contained in this Act shall prevent  the Director from publishing or making available to the public the names  and addresses of persons filing returns under this Act, or from publishing  or making available reasonable statistics concerning the operation of the  tax wherein the contents of returns are grouped into aggregates in such a  way that the information contained in any individual return shall not be  disclosed.(c) Governmental agencies. The Director may make available to the  Secretary of the Treasury of the United States or his delegate, or the  proper officer or his delegate of any other state imposing a tax upon or  measured by income, for exclusively official purposes, information received  by the Department in the administration of this Act, but such permission  shall be granted only if the United States or such other state, as the case  may be, grants the Department substantially similar privileges.  The Director  may exchange information with the Department of Healthcare and Family Services and the  Department of Human Services (acting as successor to the Department of Public  Aid under the Department of Human Services Act) for  the purpose of verifying sources and amounts of income and for other purposes  directly connected with the administration of this Act, the Illinois Public Aid Code, and any other health benefit program administered by the State. The Director may exchange information with the Director of  the Department of Employment Security for the purpose of verifying sources  and amounts of income and for other purposes directly connected with the  administration of this Act and Acts administered by the Department of  Employment  Security.  The Director may make available to the Illinois Workers' Compensation Commission  information regarding employers for the purpose of verifying the insurance  coverage required under the Workers' Compensation Act and Workers'  Occupational Diseases Act. The Director may exchange information with the Illinois Department on Aging for the purpose of verifying sources and amounts of income for purposes directly related to confirming eligibility for participation in the programs of benefits authorized by the Senior Citizens and Persons with Disabilities Property Tax Relief and Pharmaceutical Assistance Act. The Director may exchange information with the State Treasurer's Office and the Department of Employment Security for the purpose of implementing, administering, and enforcing the Illinois Secure Choice Savings Program Act. The Director may exchange information with the State Treasurer's Office for the purpose of administering the Revised Uniform Unclaimed Property Act or successor Acts.The Director may make available to any State agency, including the  Illinois Supreme Court, which licenses persons to engage in any occupation,  information that a person licensed by such agency has failed to file  returns under this Act or pay the tax, penalty and interest shown therein,  or has failed to pay any final assessment of tax, penalty or interest due  under this Act.  The Director may make available to any State agency, including the Illinois  Supreme  Court, information regarding whether a bidder, contractor, or an affiliate of a  bidder or  contractor has failed to file returns under this Act or pay the tax, penalty,  and interest  shown therein, or has failed to pay any final assessment of tax, penalty, or  interest due  under this Act, for the limited purpose of enforcing bidder and contractor  certifications.  For purposes of this Section, the term "affiliate" means any entity that (1)  directly,  indirectly, or constructively controls another entity, (2) is directly,  indirectly, or  constructively controlled by another entity, or (3) is subject to the control  of  a common  entity. For purposes of this subsection (a), an entity controls another entity  if  it owns,  directly or individually, more than 10% of the voting securities of that  entity.  As used in  this subsection (a), the term "voting security" means a security that (1)  confers upon the  holder the right to vote for the election of members of the board of directors  or similar  governing body of the business or (2) is convertible into, or entitles the  holder to receive  upon its exercise, a security that confers such a right to vote. A general  partnership  interest is a voting security.The Director may make available to any State agency, including the  Illinois  Supreme Court, units of local government, and school districts, information  regarding  whether a bidder or contractor is an affiliate of a person who is not  collecting  and  remitting Illinois Use taxes, for the limited purpose of enforcing bidder and  contractor  certifications.The Director may also make available to the Secretary of State  information that a corporation which has been issued a certificate of  incorporation by the Secretary of State has failed to file returns under  this Act or pay the tax, penalty and interest shown therein, or has failed  to pay any final assessment of tax, penalty or interest due under this Act.  An assessment is final when all proceedings in court for  review of such assessment have terminated or the time for the taking  thereof has expired without such proceedings being instituted.  For  taxable years ending on or after December 31, 1987, the Director may make  available to the Director or principal officer of any Department of the  State of Illinois, information that a person employed by such Department  has failed to file returns under this Act or pay the tax, penalty and  interest shown therein.  For purposes of this paragraph, the word  "Department" shall have the same meaning as provided in Section 3 of the  State Employees Group Insurance Act of 1971.(d) The Director shall make available for public  inspection in the Department's principal office and for publication, at cost,  administrative decisions issued on or after January  1, 1995. These decisions are to be made available in a manner so that the  following  taxpayer information is not disclosed:(1) The names, addresses, and identification numbers     of the taxpayer, related entities, and employees.(2) At the sole discretion of the Director, trade     secrets or other confidential information identified as such by the taxpayer, no later than 30 days after receipt of an administrative decision, by such means as the Department shall provide by rule.The Director shall determine the  appropriate extent of the  deletions allowed in paragraph (2). In the event the taxpayer does not submit  deletions,  the Director shall make only the deletions specified in paragraph (1).The Director shall make available for public inspection and publication an  administrative decision within 180 days after the issuance of the  administrative  decision. The term "administrative decision" has the same meaning as defined in  Section 3-101 of Article III of the Code of Civil Procedure. Costs collected  under this Section shall be paid into the Tax Compliance and Administration  Fund.(e) Nothing contained in this Act shall prevent the Director from  divulging  information to any person pursuant to a request or authorization made by the  taxpayer, by an authorized representative of the taxpayer, or, in the case of  information related to a joint return, by the spouse filing the joint return  with the taxpayer.  (Source: P.A. 102-61, eff. 7-9-21.)(Text of Section from P.A. 102-129)Sec. 917. Confidentiality and information sharing.(a) Confidentiality.  Except as provided in this Section, all information received by the Department  from returns filed under this Act, or from any investigation conducted under  the provisions of this Act, shall be confidential, except for official purposes  within the Department or pursuant to official procedures for collection  of any State tax or pursuant to an investigation or audit by the Illinois  State Scholarship Commission of a delinquent student loan or monetary award  or enforcement of any civil or criminal penalty or sanction  imposed by this Act or by another statute imposing a State tax, and any  person who divulges any such information in any manner, except for such  purposes and pursuant to order of the Director or in accordance with a proper  judicial order, shall be guilty of a Class A misdemeanor.   However, the  provisions of this paragraph are not applicable to   information furnished  to (i) the Department of Healthcare and Family Services (formerly  Department of Public Aid), State's Attorneys, and the Attorney General for child support enforcement purposes and (ii) a licensed attorney representing the taxpayer where an appeal or a protest  has been filed on behalf of the taxpayer. If it is necessary to file information obtained pursuant to this Act in a child support enforcement proceeding, the information shall be filed under seal.(b) Public information. Nothing contained in this Act shall prevent  the Director from publishing or making available to the public the names  and addresses of persons filing returns under this Act, or from publishing  or making available reasonable statistics concerning the operation of the  tax wherein the contents of returns are grouped into aggregates in such a  way that the information contained in any individual return shall not be  disclosed.(c) Governmental agencies. The Director may make available to the  Secretary of the Treasury of the United States or his delegate, or the  proper officer or his delegate of any other state imposing a tax upon or  measured by income, for exclusively official purposes, information received  by the Department in the administration of this Act, but such permission  shall be granted only if the United States or such other state, as the case  may be, grants the Department substantially similar privileges.  The Director  may exchange information with the Department of Healthcare and Family Services and the  Department of Human Services (acting as successor to the Department of Public  Aid under the Department of Human Services Act) for  the purpose of verifying sources and amounts of income and for other purposes  directly connected with the administration of this Act, the Illinois Public Aid Code, and any other health benefit program administered by the State. The Director may exchange information with the Director of  the Department of Employment Security for the purpose of verifying sources  and amounts of income and for other purposes directly connected with the  administration of this Act and Acts administered by the Department of  Employment  Security.  The Director may make available to the Illinois Workers' Compensation Commission  information regarding employers for the purpose of verifying the insurance  coverage required under the Workers' Compensation Act and Workers'  Occupational Diseases Act. The Director may exchange information with the Illinois Department on Aging for the purpose of verifying sources and amounts of income for purposes directly related to confirming eligibility for participation in the programs of benefits authorized by the Senior Citizens and Persons with Disabilities Property Tax Relief and Pharmaceutical Assistance Act. The Director may exchange information with the State Treasurer's Office and the Department of Employment Security for the purpose of implementing, administering, and enforcing the Illinois Secure Choice Savings Program Act. The Director may exchange information with the State Treasurer's Office for the purpose of administering the Revised Uniform Unclaimed Property Act or successor Acts. The Director may exchange information with the State Treasurer's Office for the purpose of administering the Illinois Higher Education Savings Program established under Section 16.8 of the State Treasurer Act.The Director may make available to any State agency, including the  Illinois Supreme Court, which licenses persons to engage in any occupation,  information that a person licensed by such agency has failed to file  returns under this Act or pay the tax, penalty and interest shown therein,  or has failed to pay any final assessment of tax, penalty or interest due  under this Act.  The Director may make available to any State agency, including the Illinois  Supreme  Court, information regarding whether a bidder, contractor, or an affiliate of a  bidder or  contractor has failed to file returns under this Act or pay the tax, penalty,  and interest  shown therein, or has failed to pay any final assessment of tax, penalty, or  interest due  under this Act, for the limited purpose of enforcing bidder and contractor  certifications.  For purposes of this Section, the term "affiliate" means any entity that (1)  directly,  indirectly, or constructively controls another entity, (2) is directly,  indirectly, or  constructively controlled by another entity, or (3) is subject to the control  of  a common  entity. For purposes of this subsection (a), an entity controls another entity  if  it owns,  directly or individually, more than 10% of the voting securities of that  entity.  As used in  this subsection (a), the term "voting security" means a security that (1)  confers upon the  holder the right to vote for the election of members of the board of directors  or similar  governing body of the business or (2) is convertible into, or entitles the  holder to receive  upon its exercise, a security that confers such a right to vote. A general  partnership  interest is a voting security.The Director may make available to any State agency, including the  Illinois  Supreme Court, units of local government, and school districts, information  regarding  whether a bidder or contractor is an affiliate of a person who is not  collecting  and  remitting Illinois Use taxes, for the limited purpose of enforcing bidder and  contractor  certifications.The Director may also make available to the Secretary of State  information that a corporation which has been issued a certificate of  incorporation by the Secretary of State has failed to file returns under  this Act or pay the tax, penalty and interest shown therein, or has failed  to pay any final assessment of tax, penalty or interest due under this Act.  An assessment is final when all proceedings in court for  review of such assessment have terminated or the time for the taking  thereof has expired without such proceedings being instituted.  For  taxable years ending on or after December 31, 1987, the Director may make  available to the Director or principal officer of any Department of the  State of Illinois, information that a person employed by such Department  has failed to file returns under this Act or pay the tax, penalty and  interest shown therein.  For purposes of this paragraph, the word  "Department" shall have the same meaning as provided in Section 3 of the  State Employees Group Insurance Act of 1971.(d) The Director shall make available for public  inspection in the Department's principal office and for publication, at cost,  administrative decisions issued on or after January  1, 1995. These decisions are to be made available in a manner so that the  following  taxpayer information is not disclosed:(1) The names, addresses, and identification numbers     of the taxpayer, related entities, and employees.(2) At the sole discretion of the Director, trade     secrets or other confidential information identified as such by the taxpayer, no later than 30 days after receipt of an administrative decision, by such means as the Department shall provide by rule.The Director shall determine the  appropriate extent of the  deletions allowed in paragraph (2). In the event the taxpayer does not submit  deletions,  the Director shall make only the deletions specified in paragraph (1).The Director shall make available for public inspection and publication an  administrative decision within 180 days after the issuance of the  administrative  decision. The term "administrative decision" has the same meaning as defined in  Section 3-101 of Article III of the Code of Civil Procedure. Costs collected  under this Section shall be paid into the Tax Compliance and Administration  Fund.(e) Nothing contained in this Act shall prevent the Director from  divulging  information to any person pursuant to a request or authorization made by the  taxpayer, by an authorized representative of the taxpayer, or, in the case of  information related to a joint return, by the spouse filing the joint return  with the taxpayer.  (Source: P.A. 102-129, eff. 7-23-21.)