Ill. Admin. Code tit. 80 § 1650.1124
Current through Register Vol. 48, No. 25, June 21, 2024
For tax reporting of income received pursuant to a QILDRO, if the alternate payee is the annuitant's spouse or former spouse, the System will report income to the recipient and the nontaxable portion of the member's benefit will be allocated pro rata between the annuitant and the alternate payee. However, if the alternate payee is the annuitant's child or other dependent, the System will report income received by the child or other dependent to the annuitant, and the nontaxable portion of the member's benefit will be allocated to the annuitant.
Ill. Admin. Code tit. 80, § 1650.1124
Added at 30 Ill. Reg. 17525, effective October 18, 2006