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.
Ottumwa (/ÉËtÊmwÉ/ É-TUM-wÉ) is a city in and the county seat of Wapello County, Iowa, United States. The population was 25,023 at the 2010 census. Located in southeastern Iowa, the city is split into northern and southern halves by the Des Moines River.
The map is readable when printed on letter size paper or can be enlarged by a printing service or by printing from Adobe Acrobat Reader using the Poster feature. Unfortunately Des Moines County was not indexed by the 1930s WPA Graves Registration Project. In August of 1852 Mr. Isaac Prugh began the family business as a manufacturer of fine furniture coffins and cabinetry.