IL-W-2 Requirements

              PUB-110 (N-8/02)
To outline the requirements for filing
the IL-W-2.
To outline procedures for retention
of withholding forms.
To explain the magnetic media filing
requirements.
Illinois Department of Revenue
Publication 110
General Information:
As of tax year 1994, the department
no longer requires you to send us
copies of:
federal Form W-2, Wage and Tax
Statement,
federal Form W-2G, Certain Gam-bling
Winnings, and
federal Form 1099R, Distributions
from Pensions, Annuities, Retire-ment
or Profit-Sharing Plans, IRAs,
Insurance Contracts, etc.,
when you file Form IL-W-3.
You must, however, continue to main-tain
employee W-2, W-2G, and 1099R
records for a period of three years from
the due date or payment of the tax,
whichever is later, and make them
available when we request them.
Will the Department of Revenue
ever require me to provide
employee withholding records?
Yes, but only when we specifically
request them. Each year, we contact a
sample of Illinois employers and require
them to provide copies of their employ-ees’
withholding records. Employers
must respond within 30 days of our
request.
If the Department of Revenue
requests my employee
withholding records, what
media and format must I use?
Employers having more than 250
employees in the state of Illinois
must provide the W-2 records on
magnetic tape, diskette, or cartridge.
These employers may provide the W-
2G records on either magnetic media
or paper copies.
Employers having 250 or fewer
employees may provide the W-2 and
W-2G records on either magnetic
media or paper. However, magnetic
media is preferred.
If you are requested to submit this
information, the format used will be the
same as that required by the Social
Security Administration (MMREF
format).
The specific formats are outlined on
their web site at:
http://www.ssa.gov/employer
Illinois requires you to submit the
following records: RA (Submitter
Record), RE (Employer Record), and
the RS (State Record) in the MMREF
format. When completing the informa-tion,
please complete all fields listed in
the formats.
Must I continue to provide W-2s
to my employees?
Yes. You are still required to provide W-
2s to your employees by January 31
each year.
IL-W-2 Requirements
Call us at 1 800 732-8866 or 217 782-3336.
Call our TDD (telecommunications device for the deaf) at 1 800 544-5304.
Write us at Illinois Department of Revenue, P.O. Box 19044, Springfield, IL 62794-9044.
Visit our Web site at www.revenue.state.il.us.
Call “Illinois Tax Fax,” our fax-on-demand service, at 217 785-3400.
Call our 24-hour Forms Order Line at 1 800 356-6302.
For information
or forms
Printed by authority of the State of
Illinois
(5000 - 08/02 - 2030168)
Purpose:
To provide a quick reference and
a brief explanation of magnetic
media as it relates to the filing of
the Form IL-W-2, Wage and Tax
Statement.
Objectives: