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I know that interest & penalties paid to the IRS are not deductible on an IL Income Tax return. Does anyone have any suggestions on where I can find that documentation?

 
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I know that interest & penalties paid to the IRS are not deductible on an IL Income Tax return. Does anyone have any suggestions on where I can find that documentation?

It's hard to prove a negative. Unless IL specifically provides for a deduction, it is not deductible.

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