Form EAR-14 Format for Filing a Protest for Income Tax - Illinois

Form EAR-14 or the "Format For Filing A Protest For Income Tax" is a form issued by the Illinois Department of Revenue.

The form was last revised in September 1, 2016 and is available for digital filing. Download an up-to-date Form EAR-14 in PDF-format down below or look it up on the Illinois Department of Revenue Forms website.

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Use your mouse or Tab key to move through the fields. Use your mouse or space bar to enable check boxes.
Illinois Department of Revenue
EAR-14
Format for Filing a Protest for Income Tax
Do not use this form for hearing requests that are under the Independent Tax Tribunal jurisdiction.
General information
protest, we have prepared this form for your convenience. You must
use this form in order to ensure all the necessary information is
You may use this form to file a written protest and request an
provided, thus expediting the process for handling unagreed income
administrative hearing for all income taxes against our
tax cases.
• Notice of Deficiency, or
• Notice of Claim Denial of a claim for refund of Illinois Income Tax.
Note: If you do not respond on time, the deficiency will become
a Final Assessment as authorized under Sections 903(a)(2) and
Note: A Notice of Claim Denial may also be known as a Notice of
904(d), or (if applicable) the denial of your claim for refund will
Amended Status, Notice of Claim Status, or Tentative Denial of Claims.
become final under Section 909(f).
A notice and demand for payment cannot be protested.
Mail the completed EAR-14 to the Department within your specific
protest period. You must mail or otherwise deliver this protest on
Your written protest must clearly outline and define the grounds upon
or before the date on the notice you are protesting to the address
which your protest is based. You must file your written protest within
provided on that notice.
the time period specified on the notice or your right to a hearing will
be forfeited, and the proposed assessment or claim denial will be
Include a copy of all notices
final. If you file an acceptable protest on time, we must reconsider the
you are protesting.
proposed assessment or claim denial, and if requested, grant you or
your authorized representative a hearing as required under Sections
908 and 910 of the Illinois Income Tax Act. To assist you in filing your
Step 1: Provide the following information
1
4
Identification number (FEIN or SSN)
Spouse’s SSN (if applicable)
2
5
Taxpayer’s name
Spouse’s name (if applicable)
6
3
Street Address
Email address (if applicable)
7
Taxpayer’s phone number
P.O. Box (if applicable)
City
State
Zip Code
If taxpayer is a business, provide the name and title of contact person.
Step 2: Complete the following -
provide the following information so we can process your protest or request for a hearing.
Note: For a protest to be valid, you must set forth the grounds on which such protest is based. [IITA Sections 908(a)/910(a) and 86 Ill.
Adm. Code Sec. 200.120]
1
Enter the date the Notice of Deficiency or the Notice of Claim Denial was issued.
______/______/______
______/______/______
Notice of Deficiency
Notice of Claim Denial
Month
Day
Year
Month
Day
Year
2
Complete the following (as applicable) to your protest.
Tax year ended
Date return or claim was filed
Amount of deficiency
Amount of claim disallowed
___________________
_____________________
_____________________
_____________________
___________________
_____________________
_____________________
_____________________
___________________
_____________________
_____________________
_____________________
Totals:
EAR-14 front (R-09/16)
Use your mouse or Tab key to move through the fields. Use your mouse or space bar to enable check boxes.
Illinois Department of Revenue
EAR-14
Format for Filing a Protest for Income Tax
Do not use this form for hearing requests that are under the Independent Tax Tribunal jurisdiction.
General information
protest, we have prepared this form for your convenience. You must
use this form in order to ensure all the necessary information is
You may use this form to file a written protest and request an
provided, thus expediting the process for handling unagreed income
administrative hearing for all income taxes against our
tax cases.
• Notice of Deficiency, or
• Notice of Claim Denial of a claim for refund of Illinois Income Tax.
Note: If you do not respond on time, the deficiency will become
a Final Assessment as authorized under Sections 903(a)(2) and
Note: A Notice of Claim Denial may also be known as a Notice of
904(d), or (if applicable) the denial of your claim for refund will
Amended Status, Notice of Claim Status, or Tentative Denial of Claims.
become final under Section 909(f).
A notice and demand for payment cannot be protested.
Mail the completed EAR-14 to the Department within your specific
protest period. You must mail or otherwise deliver this protest on
Your written protest must clearly outline and define the grounds upon
or before the date on the notice you are protesting to the address
which your protest is based. You must file your written protest within
provided on that notice.
the time period specified on the notice or your right to a hearing will
be forfeited, and the proposed assessment or claim denial will be
Include a copy of all notices
final. If you file an acceptable protest on time, we must reconsider the
you are protesting.
proposed assessment or claim denial, and if requested, grant you or
your authorized representative a hearing as required under Sections
908 and 910 of the Illinois Income Tax Act. To assist you in filing your
Step 1: Provide the following information
1
4
Identification number (FEIN or SSN)
Spouse’s SSN (if applicable)
2
5
Taxpayer’s name
Spouse’s name (if applicable)
6
3
Street Address
Email address (if applicable)
7
Taxpayer’s phone number
P.O. Box (if applicable)
City
State
Zip Code
If taxpayer is a business, provide the name and title of contact person.
Step 2: Complete the following -
provide the following information so we can process your protest or request for a hearing.
Note: For a protest to be valid, you must set forth the grounds on which such protest is based. [IITA Sections 908(a)/910(a) and 86 Ill.
Adm. Code Sec. 200.120]
1
Enter the date the Notice of Deficiency or the Notice of Claim Denial was issued.
______/______/______
______/______/______
Notice of Deficiency
Notice of Claim Denial
Month
Day
Year
Month
Day
Year
2
Complete the following (as applicable) to your protest.
Tax year ended
Date return or claim was filed
Amount of deficiency
Amount of claim disallowed
___________________
_____________________
_____________________
_____________________
___________________
_____________________
_____________________
_____________________
___________________
_____________________
_____________________
_____________________
Totals:
EAR-14 front (R-09/16)
3
What adjustments or issues are being protested?
4
What facts are you relying on in making your protest?
5
What law(s) are you relying on in making your protest?
6
What documentation or attachments are being submitted with your protest?
7
Provide any closing remarks you would like to make regarding this matter.
If additional space is needed to answer any of these questions, you may attach additional sheets using the same format.
8
Do you want a hearing in the matter you have outlined in your written protest?
Yes
______
No ______
(If “No”, see note below.)
Note: If you select “No,” you waive your right to an administrative hearing, and the Department’s determination will be reviewed based on the
information submitted with this form.
Step 3: Sign below
The taxpayer must provide a written signature certifying that the contents and facts stated are true, correct, and complete. If the protest is
being prepared by a representative for the taxpayer, the preparer must also provide a written signature certifying the contents. In addition, the
taxpayer’s representative must have previously provided a Form IL-2848, Power of Attorney, or must submit one with the protest.
Execution and Certificate of Taxpayer(s) or Taxpayer’s Representative
By Taxpayer(s):
Under penalties of perjury, I hereby certify and declare that I have examined this protest and any attachments and that to the best
of my knowledge the facts stated are true, correct and complete.
_____________________________________________________________________________________________________
Taxpayer’s signature
Date
_____________________________________________________________________________________________________
Taxpayer’s signature
Date
By Taxpayer’s Representative:
Under penalties of perjury, I hereby certify and declare that I have prepared the protest and that to the best of my knowledge the
facts stated herein and all attachments are true, correct and complete. A Power of Attorney (Form IL-2848) has been previously
provided or is enclosed.
_____________________________________________________________________________________________________
Taxpayer’s representative (print name)
Taxpayer’s representative signature
Date
_____________________________________________________________________________________________________
Taxpayer’s representative (print name)
Taxpayer’s representative signature
Date
_____________________________________________________________________________________________________
Taxpayer’s representative (print name)
Taxpayer’s representative signature
Date
EAR-14 back (R-09/16)
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Download Form EAR-14 Format for Filing a Protest for Income Tax - Illinois

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