Illinois Income Tax Withholding for Household Employees

              Illinois Department of Revenue
Brian Hamer, Director
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.
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About this publication
This publication is about current income tax withholding requirements and filing op-tions.
The objectives of this publication are to identify
who is a household employee,
who is an employer,
if withholding Illinois Income Tax is required,
how to figure, pay, and report Illinois Income Tax that you withhold for your
household employee,
what records you should keep, and
what forms you must give to your household employee.
Related publications: Publication 130, Who is Required to Withhold Illinois Income
Tax, and Publication 131, Withholding Income Tax Payment and Filing Requirements.
Contents
Who is a household employee? ..................................................................................2
Am I an employer of a household employee? ..............................................................2
Do I need to withhold Illinois Income Tax? ...................................................................2
Do I need to register to withhold Illinois Income Tax? ..................................................2
What form does my household employee need to complete for withholding tax? ........2
How do I figure the amount to withhold? ......................................................................2
How do I report and pay the Illinois Income Tax I withhold? ........................................2
What if I do not withhold the correct amount of tax or make a reporting error? ............3
What form must I give to my household employee about withheld amounts? ..............3
What records must I keep? ...........................................................................................3
What important dates should I remember? ..................................................................3
Do I owe other employment taxes? ..............................................................................3
Office locations .............................................................................................................4
See household.illinois.gov for more information for employers of household workers.
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For information or forms
If you have overpaid your taxes, you have the right, within
specified 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 Office
Illinois Department of Revenue
PO Box 19014
Springfield, IL 62794-9014
Publication 121 January 2011
Illinois Income Tax Withholding for Household Employees