Illinois Income Tax Withholding for Household Employees

              Illinois Department of Revenue
Brian Hamer, Director
Publication 121 January 2006
Illinois Income Tax Withholding for Household Employees
This publication replaces Booklet IL-700-H, Illinois Household Employer’s Tax Guide and Tables.
The information in this publication is
current as of the date of the publication.
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 or the
Illinois Administrative Code. The
contents of this publication are informa-tional
only and do not take the place of
statutes, rules, or court decisions. For
many topics covered in this publication,
we have provided a reference to the
applicable section or part of the Illinois
Administrative Code for further clarifica-tion
or more detail. All of the sections
and parts referenced can be found in
Title 86 of the Code.
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 confidentiality under most tax laws.
You have the right to respond, within specified time periods, 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 specified time periods, by asking for department
review or by taking the issue to court.
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 department procedures, you may write us at the following address:
Problems Resolution Office
Illinois Department of Revenue
PO Box 19014
Springfield, IL 62794-9014
About this publication
This publication is about current income tax withholding requirements and filing
options. 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.
Note: This publication replaces Booklet IL-700-H, Illinois Household Employer’s
Tax Guide and Tables.
More information for employers of household workers is available at
household.illinois.gov.
Get tax forms and information faster and easier at tax.illinois.gov