IL-W-2 Requirements

              Illinois Department of Revenue
Publication 110
Form 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, Springfi eld, IL 62794-9044.
Visit our web site at tax.illinois.gov
Call our 24-hour Forms Order Line at 1 800 356-6302.
For information
or forms
Purpose:
To provide a quick reference and
a brief explanation of magnetic
media as it relates to the fi ling of
the Form IL-W-2, Wage and Tax
Statement.
Objectives:
To outline the requirements for
fi ling the Form IL-W-2.
To outline procedures for retention
of withholding forms.
To explain the magnetic media
fi ling requirements.
General Information:
You do not have to send us copies
of the following forms:
federal Form W-2, Wage and
Tax Statement,
federal Form W-2G, Certain
Gambling Winnings, and
federal Form 1099-R,
Distributions from Pensions,
Annuities, Retirement or Profi t-
Sharing Plans, IRAs, Insurance
Contracts, etc.
You must, however, continue to
maintain employee withholding
records, W-2, W-2G, and 1099-R,
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 ever
require me to provide
employee withholding
records?
Yes, but only when we specifi cally
request them. Each year, we contact
a sample of Illinois employers and
require them to provide copies of their
employees’ withholding records. Em-ployers
must respond within 30 days
of our request.
If the department 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 car-tridge.
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. How-ever,
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 (EFW2
format).
The specifi c formats are outlined on
their web site at:
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 EFW2
format. When completing the informa-tion,
please complete all fi elds listed
in the formats.
Must I continue to provide
W-2s to my employees?
Yes. You are still required to pro-vide
W-2s to your employees by
January 31 each year.
PUB-110 (R-09/07)