Kupiec &
Martin, LLC
Attorneys Concentrating in
State and Local Tax Law
State and Local Tax Attorneys
Kupiec and Martin is uniquely positioned to address and resolve state tax issues facing multistate companies through an understanding and appreciation of the often conflicting technical, political and practical issues facing tax professionals.
With over 55 years of combined experience in various state tax specific roles, Kupiec and Martin provides a unique service perspective combining governmental, legal, industry and public accounting experience to address our clients’ state and local tax needs. We provide our clients with cost effective and efficient solutions based on our experience, relationships and understanding of complex business issues.
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David Kupiec discusses Illinois state and local tax issues.
Natalie Martin discusses recent state and local tax developments.
LATEST NEWS
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Illinois Department of Revenue Tax Amnesty Programs – Includes Income, Sales, Use and other taxes administered by the Department - Must be filed October 1, 2025 - November 17, 2025
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Illinois Secretary of State Franchise Tax Amnesty Program – Franchise Tax Amnesty Program subject to certain restrictions – Must be filed October 1, 2025 – November 15, 2025
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Reduction of GILTI Income Tax Deduction – A reduction to 50% of the GILTI dividends received deduction without corresponding apportionment representation effective for periods ending on or after December 31, 2025
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Change to Illinois Income Tax Throwback Provisions – Illinois will be following the Finnigan provisions for Illinois income tax apportionment resulting in all members of the unitary business group having Illinois income tax nexus if one member has nexus for tax years ending on or after December 31, 2025
Please call us for details on how this will immediately effect you.
CONTACT
KUPIEC & MARTIN
OUR ADDRESS
600 West Van Buren St., Suite 202
Chicago, IL 60607​
Tel: 312-632-1022
Fax: 773-409-1936
For any general inquiries, please fill in the following contact form:
