Illinois Department of Revenue
Brian Hamer, Director
The information in this publication is current as of the date of the publication. Please visit our website 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 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.
About this publication
This publication is about current income tax withholding requirements for employers of household employees. 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 publication: Internal Revenue Service, Publication 926, Household Employer’s Tax Guide for Wages Paid in 2012. Download available at www.IRS.gov.
Contents
What’s new? .................................................................................................................2
Who is a household employee? ...................................................................................2
Am I an employer of a household employee?...............................................................2
Do I need to withhold Illinois Income Tax?....................................................................2
What form does my household employee need to complete for withholding Illinois
Income 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 form must I give to my household employee about withheld amounts?...............3
What records must I keep?............................................................................................3
What if I do not withhold the correct amount of tax or make a reporting error?.............3
What important dates should I remember?...................................................................3
Do I owe other employment taxes?...............................................................................3
Office locations..............................................................................................................4
Get forms and other information faster and easier at tax.illinois.gov
Visit our website at tax.illinois.gov
Call 1 800 732-8866 or 217 782-3336
Call our TDD (telecommunications device for the deaf) at 1 800 544-5304
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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 department 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 November 2011
Illinois Income Tax Withholding for Household Employees
