Withholding Income Tax Payment and Filing Requirements

              Illinois Department of Revenue
Brian Hamer, Director
Publication 131 	 	 	 	 December 2008
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 confidentiality under most
tax laws.
You have the right to respond, within specified 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 specified 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
how and when to make your payments and file 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
What are my payment and return filing requirements? .................................................2
What is the “look-back” period?.....................................................................................2
How may I pay or file?...................................................................................................2
Are there any special payment requirements?..............................................................2
May I make my payments more frequently?..................................................................2
Descriptions of all three payment and return schedules...............................................3
Semi-weekly, monthly, and annual payment and return examples................................4
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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