Who is Required to Withhold Illinois Income Tax

              Illinois Department of Revenue
Brian Hamer, Director
Publication 130 December 2008
Who is Required to Withhold Illinois Income Tax
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 deci-sions.
For many topics covered in this
publication, we have provided a refer-ence
to the applicable section or part
of the Illinois Administrative Code for
further clarifi cation or more detail. All
of the sections and parts referenced
can be found in Title 86 of the Code.
About this publication
Publication 130, Who is Required to Withhold Illinois Income Tax, is about income tax
withholding requirements. The objectives of this publication are to identify
who is an employer;
who is an employee;
when withholding must occur;
other withholding requirements for payments of lottery or gambling winnings;
what forms you must give to employees and lottery or gambling winners; and
what records you should keep.
Related publications: Publication 131, Withholding Income Tax Filing and Payment
Requirements. See Booklet IL-700-T, Illinois Withholding Income Tax Tables, to calcu-late
withholding.
Get forms and other information faster and easier at tax.illinois.gov
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 periods,
to department notices by asking questions, paying the amount
due, or providing proof to refute the department’s fi ndings.
You have the right to appeal department decisions, in many
instances, within specifi ed time periods, by asking for depart-ment
review or by taking the issue to court.
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 department
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