Illinois Administrative Code
Title 89 - SOCIAL SERVICES
Part 117 - RELATED PROGRAM PROVISIONS
Section 117.90 - State Income Tax Match
Current through Register Vol. 48, No. 12, March 22, 2024
The Department conducts a yearly State Income Tax Match. Department records are matched with Illinois Department of Revenue records to obtain possible sources of unreported income.
a) Type I-Income Only cases are those cases that received TANF or AABD cash assistance for each month beginning with March of a tax year through February of the next year, reported earned income on the State income tax return for that tax year, but had no earned income budgeted for the months of cash assistance receipt.
b) Type II-Joint Return Only cases are those cases that received TANF cash assistance for each month beginning with March of a tax year through February of the next year, filed a joint State income tax return for that year, but who only had one adult's needs included in the TANF case for the entire period of TANF cash assistance receipt.
c) Type III cases are TANF cash assistance cases that are a combination of Type I and Type II cases, having all characteristics of both types.
d) Each client will be notified of an appointment for an interview, advising of the date, time and place, the reason, a statement of the information obtained from the State Income Tax Match and a list of items to bring to the interview.
e) If the client fails to appear for the interview, the case will be discontinued due to the receipt of income and an overpayment will be determined for the relevant time period.
f) If the client appears for the interview, the following actions will be taken:
g) For all cases, if a client appears for the interview, but then fails to provide the necessary information, the case will be discontinued for failure to cooperate and any overpayment will be calculated based on State Income Tax Match as well as other available information.