1 In battles: Physical moves stand out. 2  12 moves are of the type. 3  4 moves are of the type. 4  4 moves are of the type. 5  In contests: Tough moves stand out. 6  11 moves are of the type. 7  4 moves are of the type. 8  2 moves are of the type. 9  2 moves are of the type. 10  1 move is of the type.
The Illinois Income Tax is based, to a large extent, on the federal income tax code. S corporations are subject to the Personal Property Tax Replacement Income Tax (replacement tax), but do not pay regular Illinois income tax. The regular income tax is paid at the shareholder's level. Generally, income from an S corporation is passed on to the shareholders. The shareholders must include this income in their federal adjusted gross income (for individuals) or taxable income (for other taxpayers). This is the starting point for Illinois income tax purposes and where regular income tax is paid.
Composite returns. Many states allow multistate S corporations to file a composite tax return on behalf of all shareholders of the S corporation. With it, the income of each shareholder is reported to the state, and the S corporation pays the tax on behalf of the shareholder. The advantage is that shareholders do not have to file individual income tax returns for that income with any state where the S corporation filed a composite tax return.