Frequently Asked Questions
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- Electronic Filing
- PIN Number
- Tax Calculations
- Confirmation Page
- Account Profile
- Tax Type
- Payment Method
- Delinquency / Incomplete Notification
- Penalty and Interest
- Deficient(DF) / Delinquent(DL) / Incomplete(DI) / Unsigned(DU)
Q1. What is a deficiency (DF)?
A taxpayer receives a deficiency status (DF) when there is an unpaid balance on the return. For
example, if a taxpayer has $1,000.00 due per the tax return filed and only $900.00 is paid, then a
deficiency amount for $100.00 remains. When this happens, a hold is placed on the taxpayer's account
preventing them from renewing their Chicago business license. The Chicago Department of Finance then
sends a notice out to the taxpayer informing them of the deficiency. Once the taxpayer pays what is owed
including any applicable penalty and interest, the hold is removed.
Q2. What is a delinquency (DL)?
A taxpayer obtains a delinquency status (DL) when they fail to file a tax return for any given period.
When this happens, a hold is placed on the taxpayer's account preventing them from renewing their
Chicago business license. The Chicago Department of Finance then sends a notice out to the taxpayer
informing them of the delinquency. Once the taxpayer files the return and pays any applicable tax,
interest, and penalty, the hold is removed.
There are also specific delinquencies that a taxpayer can have:
Delinquency Incomplete status (DI) = this happens when the taxpayer submits a tax return but some of
the required information is missing. For example, if a taxpayer files the tax return but fails to include
the annualization schedule, then the taxpayer would have a DI noted on their account. The Department will
place a hold on the account preventing the taxpayer from renewing their business license. A notice is
then sent to the taxpayer informing them of the hold. The hold remains until the taxpayer addresses the
situation and submits the missing information and makes any required payments.
Delinquency Unsigned status (DU) = this happens when a taxpayer submits a return but fails to sign the
signature page. The Department places a hold on the taxpayer's account and sends a notice informing
the taxpayer they have 30 days to provide the missing signature and pay any applicable tax, interest,