Complete Schedule M if you have any of the following items: • your child's federally tax-exempt interest and dividend income as reported on federal Form 8814. •. You must review the local statute or code to determine the incidence of the tax.The Chicago Restaurant tax is an example of a local tax that is not deductible. This guide will serve as a portal to research resources to assist upper level UChicago Law students with their coursework. CCH's Guidebook to Illinois Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Illinois. This edition includes a more comprehensive history of revenues derived from the various taxes. Find Illinois law books addressing local rules, statutes and regulatory requirements. 109 results. Filter. Our experienced Chicago tax attorneys help with audits, tax debt, back taxes, FBAR, and much more. Book a free consultation today!