Withholding Income Tax Payment and Filing Requirements

              Illinois Department of Revenue
Brian Hamer, Director
Publication 131 December 2010
Withholding Income Tax Payment and Filing Requirements
The information in this publication
is current as of the date of the pub-lication.
Please visit our web site at
tax.illinois.gov to verify you have the
most current revision.
This publication is written in the plain
English style so the tax information is
easier to understand. As a result, we
do not directly quote Illinois statutes
and the Illinois Administrative Code.
The contents of this publication are
informational only and do not take
the place of statutes, rules, and court
decisions.
Taxpayer Bill of Rights
You have the right to call the Department of Revenue for
help in resolving tax problems.
You have the right to privacy and confi dentiality under most
tax laws.
You have the right to respond, within specifi ed time peri-ods,
to department notices by asking questions, paying the
amount due, or providing proof to refute the department’s
findings.
You have the right to appeal department decisions, in many
instances, within specifi ed time periods, by asking for de-partment
review or by taking the issue to court.
About this publication
This publication is about paying and reporting Illinois Withholding Income Tax. You
need to know this information if you are an employer or withholding agent. There
are three different payment and return schedules and every registered employer is
assigned to one of the three. Household employers should refer to Publication 121,
Illinois Income Tax Withholding for Household Employees, instead of this publication.
The objectives of this publication are to explain
when and how to make your payments and fi le your returns, and
the three different payment and return schedules.
Related publications: Publication 130, Who is Required to Withhold Illinois Income
Tax. See Booklet IL-700-T, Illinois Withholding Income Tax Tables, to calculate with-holding.
Contents
When am I required to pay? ........................................................................................2
When am I required to fi le Form IL-941? ......................................................................2
What is the “look-back” period? ....................................................................................2
How may I pay or fi le? ..................................................................................................2
Are there any special payment requirements? .............................................................2
May I make my payments more frequently? .................................................................2
Avoid these common errors ..........................................................................................2
Descriptions of all three payment and return schedules...............................................3
Semi-weekly, monthly, and annual payment and return examples ...............................4
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Visit our web site at tax.illinois.gov
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For information or forms
If you have overpaid your taxes, you have the right, within
specifi ed time periods, to a credit (or, in some cases, a
refund) of that overpayment.
For more information about these rights and other depart-ment
procedures, you may write us at the following address:
Problems Resolution Offi ce
Illinois Department of Revenue
PO Box 19014
Springfi eld, IL 62794-9014