The Illinois Income Tax Act and Title 86 of the Illinois Administrative Code govern income taxation for Illinois direct farm businesses. Localities are prohibited from taxing direct farm businesses under the Farm Products Marketing Act.
The State of Illinois Business Portal offers online information on business income taxes, including links to forms and for getting help. The following links provide income tax information and links to forms for specific businesses:
Individuals (sole proprietors)
The Illinois Department of Revenue also maintains a web site containing publications and forms.
Continue to Employment and Self-Employment Taxes 