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Withholding Income Tax Payment and Filing Requirements
General Information
reported on returns filed, that was withheld
Who must file Form IL-941? What if I am filing my first
You must file Form IL-941 if you paid during the “look-back” period. The “look-
amounts subject to Illinois withholding IL-941 return? back” period is the one-year period ending
income tax (either required or by voluntary If you are filing your first return, check on June 30 of the immediately preceding
agreement), such as: the appropriate box on Form IL-941, calendar year. For calendar year 2024, the
Step 1, or sign up for our online filing “look-back” period is July 1, 2022, through
• Wages and other employee June 30, 2023. At the end of the annual
compensation including bonus, program, MyTax Illinois, on our website at
mytax.illinois.gov. review, we notify you if your payment
overtime, and commission pay, frequency changes.
usually reported to the recipient on a
Form W-2. When am I required to pay? Monthly
• Non-wage income such as pensions, Payments are made electronically or with • First-time taxpayers and taxpayers
annuities, unemployment income, and Form IL-501. There are two different who have reported $12,000 or less
sick pay for which you have agreed payment schedules — monthly and semi- in withholding during the “look-back”
to voluntarily withhold Illinois Income weekly. period, are assigned to the monthly
Tax, usually reported to a recipient on a payment and quarterly return
• Monthly IL-501 payments are due by
Form 1099. schedule.
the 15th day of the month following the
• Lottery winnings of $1,000 or more; month in which the tax was withheld. Semi-weekly
or gambling, pari-mutuel wagering, or
sports wagering winnings subject to • Semi-weekly IL-501 payments are • If you reported more than $12,000
federal withholding (more than $5,000) due by Wednesday for amounts in withholding during the “look-back”
usually reported to a recipient on a withheld on the preceding Wednesday, period, you are assigned to the semi-
Form W-2G. Thursday, or Friday, and by Friday for weekly payment schedule.
• Amounts paid to purchase rights to amounts withheld on the preceding • If you exceed $12,000 in withholding
Illinois lottery winnings reported on a Saturday, Sunday, Monday, or during a quarter, it is your responsibility
Form 1099-MISC. Tuesday. to begin to pay your Illinois withholding
Electronic mandates for Illinois income tax semi-weekly in the
Note: Form IL-941 is the only form used withholding income tax: You must make following quarter, the remainder of the
to report Illinois Income Tax withholding withholding tax payments electronically year, and the subsequent year.
with the exception of household employee if you are assigned to the semi-weekly
withholding, which can be reported on
payment schedule. These payments are How do I pay and file?
Form IL-1040, Individual Income Tax
return. If you have household employees, generally due three to seven days after All Forms IL-941 must be filed
see Publication 121, Illinois Income Tax each payroll or other payment subject to electronically. If you are unable to file
Withholding for Household Employees. withholding. electronically, you may request Form
For more information, see Publication Note: You will owe a late-payment penalty IL-900-EW, Waiver Request, through our
if you do not pay the tax you owe by each Taxpayer Assistance Division. The Waiver
130, Who is Required to Withhold Illinois
payment due date. Request must be completed and submitted
Income Tax.
For additional information, see Publication back to IDOR. You will be notified if the
You must file Form IL-941 even if no 131-D, Withholding Income Tax Payment Waiver Request is approved or denied.
tax was withheld during the reporting
period (e.g., employees who are seasonal and Return Due Dates. The forms used to pay and file withholding
workers). If you permanently discontinue income tax are:
having Illinois employees, complete Step 2, How is my payment • Form IL-501, Payment Coupon
Line B, for your final reporting period. frequency determined? and Instructions (used to make
Payment due dates are determined by withholding payments to IDOR),
When am I required to file the payment schedule we assign to you • Form IL-941, Illinois Withholding
Form IL-941? based on your liability during the look-back Income Tax Return (used to file
All Forms IL-941 must be filed period, and the day you pay your payees quarterly to report Illinois withholding
electronically. Your Form IL-941 return is from whom tax is withheld, or if you reach tax amounts to IDOR),
due quarterly. The Form IL-941 is due by the $12,000 threshold during a quarter. • Schedules WC, Withholding Income
the last day of the month that follows Annually, we review the total amount, as Tax Credits, and WC-I, Withholding
the end of the quarter - refer to the Income Tax Credits Information,
“Quarterly Filer” table. See the Form
IL-941 Instructions for more information.
2024 Quarterly Filer
Unlike the federal government, Illinois
does not have an annual reconciliation Your Form IL-941 is due by the last day of the month that follows the end of the quarter.
return.
The quarter includes... Quarter ends Form IL-941 is due
Important:
• If the return due date falls on a
weekend or holiday, Form IL-941 is due 1. January, February, March March 31 April 30, 2024
on the next business day. 2. April, May, June June 30 July 31, 2024
• All filers will be assigned to make either 3. July, August, September September 30 October 31, 2024
monthly payments, or semi-weekly 4. October, November, December December 31 January 31, 2025
payments.
Page 2 of 5 PUB-131 (R-01/24)
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