The Illinois Income Tax is based, to a large extent, on the federal income tax code. S corporations are subject to the Personal Property Tax Replacement Income Tax (replacement tax), but do not pay regular Illinois income tax. The regular income tax is paid at the shareholder's level. Generally, income from an S corporation is passed on to the shareholders. The shareholders must include this income in their federal adjusted gross income (for individuals) or taxable income (for other taxpayers). This is the starting point for Illinois income tax purposes and where regular income tax is paid.
Ottumwa (/ÉËtÊmwÉ/ É-TUM-wÉ) is a city in and the county seat of Wapello County, Iowa, United States. The population was 25,023 at the 2010 census. Located in southeastern Iowa, the city is split into northern and southern halves by the Des Moines River.
According to our research of Iowa and other state lists there were 87 registered sex offenders living in Ottumwa, Iowa as of April 12, 2017. The ratio of number of residents in Ottumwa to the number of sex offenders is 285 to 1. Nearest city with pop. 50,000+: Iowa City, IA (64.1 miles , pop. 62,220).