To transmit forms W-2 and/or 1099 to the state.

Interval: A

• This form is designed to display information needed when filing online.
• Employers must upload a copy of each employees W-2s and/or 1099s online.
• Do not send any payment with this return.

• Instructions
• Electronic W-2 transmittal program

To report taxes withheld from employees to the state.

Interval: Q

• This return is submitted on Apr 30, Jul 31, Oct 31, Jan 31 (month end following the end of the quarter).
• Employers can also submit reports online.
• Mail to:

  Illinois Department Of Revenue
  PO BOX 19052
  Springfield IL  62794-9052
  

This return is submitted on Apr 30, Jul 31, Oct 31, Jan 31 (month end following the end of the quarter).

Print: 1 copies on Letter (8.5in x 11in) paper

• Employers must file this return even if there are no reportable wages or taxes due for the reporting period.
• Do not adjust prior quarter wages on this report.
• Employers must make withholding tax payments electronically if they are assigned to the semi-weekly payment basis.
• Employers must file one return for each quarter regardless of their payment basis.

• Employers must file this return even if there are no reportable wages or taxes due for the reporting period.
• Do not adjust prior quarter wages on this report.
• Employers must make withholding tax payments electronically if they are assigned to the semi-weekly payment basis.
• Employers must file one return for each quarter regardless of their payment basis.

• Instructions
• Payment and filing requirements
• Payment and return due dates

To report wages and unemployment contribution for the quarter to the state.

Interval: Q

• Employers with 25 or more employees must file this return online.
• Employers filing this form online, do not need to submit a paper return.
• Mail to:

  IDES
  PO Box 19300
  Springfield IL  62794-9300
  

Employers filing this form online, do not need to submit a paper return.

• Employers must file this return even if there are no reportable wages or taxes due for the reporting period.
• Do not adjust prior quarter wages on this report.
• Non-profit organizations and local government entities which elected to make payments in lieu of contribution must file the contribution and wage report (UI-3/40) quarterly even though contributions are not required.

• Employers must file this return even if there are no reportable wages or taxes due for the reporting period.
• Do not adjust prior quarter wages on this report.
• Non-profit organizations and local government entities which elected to make payments in lieu of contribution must file the contribution and wage report (UI-3/40) quarterly even though contributions are not required.

• Frequently asked questions
• File format guide
• Unemployment taxes

To report newly hired and re-hired employees to the state.

Interval: Nhe

• Mail to:

  Illinois Department of Employment Security
  33 S State Street 10th Floor
  Chicago IL  60603
  

• Or fax to: (217) 557-1947
• Employers can also submit reports online.

Employers who submit reports online shall submit the reports at most, twice a month, 12 to 16 days apart.

Print: 1 copies on Letter (8.5in x 11in) paper

• Employers must submit this report within 20 days of start date. A re-hire is an employee who has returned after a separation of at least 60 days.
• Employers that fail to report new hires may result in a penalty of $15 for each individual that's not reported.

• Employers must submit this report within 20 days of start date. A re-hire is an employee who has returned after a separation of at least 60 days.
• Employers that fail to report new hires may result in a penalty of $15 for each individual that's not reported.

• Employer obligations - reporting new hires
• Employer FAQs
• Reporting basics

For newly hired employees to report their withholding exemption to their employer. It is also for employees who have recently changed their tax status which will affect their withholding exemptions.

Interval: Nhe

1. Give a blank form to a new employee or to employees who have changes in their tax situation.
2. The employee fills up this form and returns it to the employer.
3. Employers must keep a copy for their records.

Print: 2 copies on Letter (8.5in x 11in) paper

• Must be submitted on or before the date that you start working for your employer.
• You may file a new form any time your withholding allowances increases.
• If the number of an employee's claimed allowances decreases, they must file a new form within 10 days after the change.

• Withholding tax tables

To be used by nonresidents and nonresident military spouses to file exemption from state withholding tax.

Interval: Nhe

Employers must keep a copy for their records.

Print: 2 copies on Letter (8.5in x 11in) paper

• The employee qualifies for withholding tax exemption if:
  • the employee is a resident of Iowa, Kentucky, Michigan or Wisconsin.
  • the employee's spouse is in the military, the employee and their spouse are both residents of the same state (other than Illinois) and they are in Illinois only because the employee's spouse is stationed there by the military.
• Employees must notify their employer if they change their residence, within 10 days.

• Filing requirements for military personnel
• Withholding income tax

To report federal employer tax that is used to help fund state workforce agencies.

Interval: A

• Due on or before on or before January 31st of the succeeding calendar year.

• If the due date falls on a Saturday, Sunday or legal holiday, it must be submitted on the first working day AFTER.

• For employers in California, send form with no payment to:

  Department of the Treasury
  Internal Revenue Service
  Ogden UT 84201-0046
  

• Employers must file this return even if there are no reportable wages or taxes due for the reporting period.
• Employers filing this form online, do not need to submit a paper return.
• Do not adjust prior quarter wages on this report.

• Instructions
• Employer's tax guide
• EFTPS - FAQs
• Tax due dates
• Frequently asked questions

To report all federal tax which was withheld from employee's salary by the employer.

Interval: A

• The IRS will notify employers eligible to file this form instead of Form 941.
• This form is due on or before January 31st of the succeeding calendar year.
• Staple multiple sheets in the upper left corner when filing.
• For employers in California, send form with no payment to:

  Department of the Treasury
  Internal Revenue Service
  Ogden UT 84201-0044
  

Print: 2 copies on Letter (8.5in x 11in) paper

• Employers must file this return even if there are no reportable wages or taxes due for the reporting period.
• Do not adjust prior quarter wages on this report.
• Employers must keep a copy for their records.

• Instructions for form 944
• Employer's tax guide
• Tax due dates
• Frequently asked questions

To transmit all 1099s issued for the current year.

Interval: A

• Fill in Page 1 (Copy A) by hand (use black ink) using the official IRS copy.
• Employers can also submit reports online.
• Send this form and Copy A of all 1099 issued (page 2), to IRS:
• For employers in California, mail all forms to:

  Department of the Treasury
  Internal Revenue Service Center
  PO Box 219256
  Kansas City MO 64121-9256
  

• Employers filing this form online, do not need to submit a paper return.
• Employers who issued 250 or more 1099s must file online.
• Other due dates:
  • 31st January: Paper filing when reporting non-employee compensation.
  • 28th February: Paper filing for other than those with entries in box 7.
  • 31st March: if filing online.

• Fill in Page 1 (Copy A) by hand (use black ink) using the official IRS copy.
• Employers must use FIRE when submitting reports online.
• Employers filing this form online, do not need to submit a paper return.
• Employers who issued 250 or more 1099s must file online.
• Other due dates:
  • 31st January: Paper filing when reporting non-employee compensation.
  • 28th February: Paper filing for other than those with entries in box 7.
  • 31st March: if filing online.

• General instructions
• Employer's tax guide
• Reporting due deadlines

To record payments made by businesses to independent contractors or non-employee whom you paid $600 or more, or $10 or more in royalties.

Interval: A

• Send this form (1099-MISC) to a contractor (non-employee)
  • Page 1 - Copy A is submitted to the IRS by the employer/company
    • Fill in Page 1 (Copy A) by hand (use black ink) using the official IRS copy.
  • Page 2 - Copy 1 is submitted to the state tax department by the employer/company
  • Page 3 - Copy B is for the contractor or individual non-employee
  • Page 4 - Copy 2 is given to the contractor or individual non-employee for filing with the state tax return
  • Page 5 - Copy C is kept by the employer/company
• For employers in California, send Copy A to:

  Department of the Treasury
  Internal Revenue Service Center
  PO Box 219256
  Kansas City MO 64121-9256
  

• Employers can also submit reports online.

• This is for non-employee individuals who the employer has:
  • Paid $600 or more to the contractor or $10 or more in royalties during the year.
  • Showing the total amount paid for that year.
• Submit page 1 (Copy A) of Form 1099-MISC online.
• The other pages can be printed and sent out.

Print: 1 copies on Letter (8.5in x 11in) paper

• This is for non-employee individuals who the employer has:
  • Paid $600 or more to the contractor or $10 or more in royalties during the year.
  • Showing the total amount paid for that year.
• Use only the official Page 1 (Copy A) from IRS, do not print and send Page 1 (Copy A) to IRS.
  • The official Copy A has a special red ink
• The other pages can be printed and sent out.
• Other due dates:
  • 31st January: Paper filing when reporting non-employee compensation.
  • 28th February: Paper filing for other than those with entries in box 7.
  • 31st March: if filing online.
• If the due date falls on a Saturday, Sunday or legal holiday, it must be submitted on the first working day AFTER.

• Other due dates:
  • 31st January: Paper filing when reporting non-employee compensation.
  • 28th February: Paper filing for other than those with entries in box 7.
  • 31st March: if filing online.
• If the due date falls on a Saturday, Sunday or legal holiday, it must be submitted on the first working day AFTER.

• Form 1099-MISC, Miscellaneous Income
• Instructions for form 1099-MISC
• Employer's tax guide
• Reporting due deadlines

Summary page of all W-2 forms issued by the employer to the federal government.

Interval: A

• on or before January 31st of the succeeding calendar year.
• If the due date falls on a Saturday, Sunday or legal holiday, it must be submitted on the first working day AFTER.
• We are officially approved by the SSA as a black-and-white Copy A provider. It means you are allowed to print and submit Copy A from your user area.
• Make sure to set "Actual size" in the print dialog. DO NOT use "Fit" or any other scaling.
• Employers can also submit reports online.
• Send one copy of form W-3 with copy A of forms W-2 to:

  Social Security Administration
  Direct Operations Center
  Wilkes-Barre PA  18769-0001
  

• on or before January 31st of the succeeding calendar year.
• If the due date falls on a Saturday, Sunday or legal holiday, it must be submitted on the first working day AFTER.

Print: 2 copies on Letter (8.5in x 11in) paper

• Employers filing this form online, do not need to submit a paper return.
• Employers must keep a copy for their records.
• This form requires no payment.

• Employers filing this form online, do not need to submit a paper return.
• Employers must keep a copy for their records.
• This form requires no payment.

• Instructions for forms W-2 and W-3
• Employer's tax guide
• Reporting due deadlines
• Specifications for filing W-2 electronically

To report all federal payroll tax which was withheld from employee's salary by the employer.

Interval: Q

• This form is due on Apr 30, Jul 31, Oct 31, Jan 31 (month end following the end of the quarter).
• Staple multiple sheets in the upper left corner when filing.
• For employers in California, send form with no payment to:

  Department of the Treasury
  Internal Revenue Service
  Ogden UT 84201-0005
  

Print: 2 copies on Letter (8.5in x 11in) paper

• Employers must keep a copy for their records.
• Employers must file this return even if there are no reportable wages or taxes due for the reporting period.
• Do not adjust prior quarter wages on this report.

• Instructions for form 941
• Employer's tax guide
• Tax due dates
• Frequently asked questions

Use this schedule to show your tax liability for the quarter.

Interval: Q

• Semi-weekly schedule depositors must attach this to form 941.
• Employers with a tax liability less than $2,500 for the quarter do not need to complete this form.
• For employers in California, send form with no payment to:

  Department of the Treasury
  Internal Revenue Service
  Ogden UT 84201-0005
  

• Do not use the form to show your deposits.
• Do not send any payment with this return.
• Do not adjust prior quarter wages on this report.

• Instructions for schedule B
• Employer's tax guide
• Tax due dates
• Frequently asked questions

This form is used to request taxpayer identification number of an employee or independent contractor and to request certain certifications and claims for exemption.

Interval: Nhc

• Return to the requester. Do not send to the IRS.

Print: 1 copies on Letter (8.5in x 11in) paper

• Employers may develop and use their own form W-9 if its content is similar to the official IRS form W-9 and it satisfies certain certification requirements.
• See certification requirements here.

• W-9 instructions

To verify an employee's identity and to establish that the worker is eligible to accept employment in the United States.

Interval: Nhe

• Newly hired employees must complete and sign section 1, no later than the first day of employment.
• The employee must also present acceptable documents evidencing identity and employment authorization to the employer.
• The employer examines the employment eligibility and identity document(s) that the employee presents to determine whether the document(s) are genuine.
• The employer then fills in section 2 relating to the documents provided by the employee.

Print: 6 copies on Letter (8.5in x 11in) paper

• Section 1 should never be completed before the employee accepts a job offer.
• The list of acceptable documents can be found on the last page of the form.
• Do not send completed form to USCIS or Immigration and Customs Enforcement.
• Form I-9 must be retained and stored by the employer either for three years after the date of hire or for one year after employment is terminated, whichever is later.

• I-9, employment eligibility verification
• I-9 central

For newly hired employees to report their withholding exemption to their employer. It is also for employees who have recently changed their tax status which will affect their withholding exemptions.

Interval: Nhe

1. Give a blank form to a new employee or to employees who have changes in their tax situation.
2. The employee fills up this form and returns it to the employer.
3. Employers must keep a copy for their records.

Print: 2 copies on Letter (8.5in x 11in) paper

• Employees must fill this form out before their first paycheck when starting a new job or as soon as the employee's situation changes.
• This form doesn't need to be submitted to the IRS unless the employer is required to do so.
• Employers must keep this form for 4 years, and submit to the IRS if requested.

• Withholding exemptions - personal exemptions - form W-4
• Withholding compliance questions & answers
• Form W-4 & wage withholding

To report the amount of wages and salaries and taxes withheld for each employee to the federal and state government.

Interval: A

• Due on or before January 31st of the succeeding calendar year.
• If the due date falls on a Saturday, Sunday or legal holiday, it must be submitted on the first working day AFTER.
• We are officially approved by the SSA as a black-and-white Copy A provider. It means you are allowed to print and submit Copy A from your user area.
• Make sure to set "Actual size" in the print dialog. DO NOT use "Fit" or any other scaling.
• Send page 1 (Copy A) of form W-2 with form W-3 to:

  Social Security Administration
  Direct Operations Center
  Wilkes-Barre PA  18769-0001
  

• Send page 2 (Copy 1) to your state, city or local tax department (if required).
• Give pages 3, 4 & 5 (Copies B, C & 2) to your employee by on or before January 31st of the succeeding calendar year.
• Keep copy D for the employers records for 4 years.
• Employers can also submit reports online.

• Due on or before January 31st of the succeeding calendar year.
• If the due date falls on a Saturday, Sunday or legal holiday, it must be submitted on the first working day AFTER.
• Submit page 1 (copy A) of form W-2 online.
• Give pages 3, 4 & 5 (Copies B, C & 2) to your employee by on or before January 31st of the succeeding calendar year.
• Keep copy D for the employers records for 4 years.

Print: 1 copies on Letter (8.5in x 11in) paper

• Do not staple forms W-2 together or to form W-3.
• Prepare W-2s alphabetically in employee's last name or numerically using SSN number.
• Do not send any payment with forms W-2 and W-3.

Do not send any payment with forms W-2 and W-3.

• Wage and tax statement
• Instructions
• Employer's tax guide
• Reporting due deadlines
• Specifications for filing W-2 electronically