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              ILLINOIS U.I. ACT Section 208.1
A-5 (12/11)
Sec. 207. Employment-Service included
The term “employment” shall include an individual's entire service, within or both within and without this State, if
A. The service is localized in this State; or
B. The service is not localized in any State but some of the service is performed in this State and (1) the base of the
operations, or, if there is no base of operations, then, the place from which such service is directed or controlled is in
this State; or (2) the base of operations or place from which such service is directed or controlled is not in any State
in which some part of the service is performed but the individual's residence is in this State; or
C. The service is not localized in any State but, after 1961, is performed by an individual employed on or in connection
with an American aircraft, if
1. The contract of service is entered into within this State, or
2. The contract of service is not entered into within this State or within any other State and, during the
performance of the contract of service and while the individual is employed on the aircraft, it touches at an air
field in this State; provided, however, that the Director may enter into arrangements with other States, pursuant
to Section 2700, with respect to such aircraft which touch at an air field in more than one State;
Provided, that the individual is employed on or in connection with such American aircraft when outside the United
States. The term “American aircraft” means an aircraft registered under the laws of the United States.
(Source: Laws 1961, p. 1784.)
Sec. 208. Service deemed localized, when
Service shall be deemed to be localized within a State if-
A. The service is performed entirely within such State; or
B. The service is performed both within and without such State, but the service performed without such State is
incidental to the individual's service within the State.
(Source: Laws 1951, p. 32.)
Sec. 208.1. Service performed by citizen outside United States -Definitions
A. The term “employment” shall include the service of an individual who is a citizen of the United States, performed
outside the United States after December 31, 1971, (except in Canada, and in the case of the Virgin Islands after
December 31, 1971, and prior to January 1 of the year following the year in which the United States Secretary of
Labor approves the unemployment compensation law of the Virgin Islands under Section 3304(a) of the Internal
Revenue Code of 1954), in the employ of an American employer (other than service which is defined as
“employment” under the provisions of Sections 207 and 208 or the parallel provisions of the unemployment
compensation law of another State), if:
1. The employer's principal place of business in the United States is located in this State; or
2. The employer has no place of business in the United States, but (a) the employer is an individual who is a
resident of this State; or (b) the employer is a corporation which is organized under the laws of this State; or (c)
the employer is a partnership or a trust and the number of partners or trustees who are residents of this State is
greater than the number who are residents of any one other State; or
3. None of the criteria of paragraphs 1 and 2 is met but the employer has elected coverage under this Act pursuant
to Section 302 or, the employer having failed to elect coverage under the unemployment compensation law of
any State, the individual has made a claim for benefits under this Act, based on wages for such service.
B. When used in this Section:
“American employer” means (1) an individual who is a resident of the United States; or (2) a partnership if two -
thirds or more of the partners are residents of the United States; or (3) a trust, if all of the trustees are residents of the
United States; or (4) a corporation organized under the laws of the United States or of any State.
“United States” includes the States of the United States of America, the District of Columbia, Puerto Rico, and the
Virgin Islands.
(Source: P.A. 80-2dSS-1.)