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Illinois Department of Revenue

January 2024
Publication 131

Withholding Income Tax Payment and Filing Requirements

The information in this publication About this publication
is current as of the date of the This publication guides an employer or payer in paying and reporting Illinois
publication. Please visit our website at Withholding Income Tax. You need to know this information if you are an employer or
tax.illinois.gov to verify you have the withholding agent.
most current revision. The objectives of this publication are to explain
This publication is written in the plain • when and how to make your payments and file your returns, and
English style so the tax information is • the different payment schedules.
easier to understand. As a result, we
do not directly quote Illinois statutes Related publications:
and the Illinois Administrative Code. • Publication 121, Illinois Income Tax Withholding for Household Employees.
The contents of this publication are • Publication 130, Who is Required to Withhold Illinois Income Tax.
informational only and do not take • Booklet IL-700-T, Illinois Withholding Income Tax Tables
the place of statutes, rules, and court • Publication 131-D, Withholding Income Tax Payment and Return Due Dates
decisions.
Contents
Who must file Form IL-941? .........................................................................................2
When am I required to file Form IL-941? ......................................................................2
What if I am filing my first IL-941 return? ......................................................................2
When am I required to pay? ........................................................................................2
For information or forms How is my payment frequency determined? ................................................................2
• Visit our website at tax.illinois.gov How do I pay and file? ..................................................................................................2
How do I calculate how much my IL-501 payments should be?...................................3
• Call 800 732-8866 or 217 782-3336
Where do I report the amount of Illinois Income Tax I
• Call TTY at 1 800 544-5304 withheld from my employees’ or others’ pay? .........................................................3
What if my business name or address has changed? .................................................. 4
What if I no longer have employees or my business has closed? ................................ 4
What if I registered for Withholding Income Tax in error? ............................................. 4
What if my due date falls on a weekend or state recognized holiday? ......................... 4
Printed by authority of the state of Illinois -
web only, 1 copy PUB-131 (R-01/24). Where do I get help? ....................................................................................................4
Descriptions of the payment and return schedules ...................................................... 4

Taxpayer Bill of Rights
• You have the right to call the Illinois Department of Independent Tax Tribunal, or by filing a complaint in
Revenue (IDOR) for help in resolving tax problems. circuit court.
• You have the right to privacy and confidentiality under • If you have overpaid your taxes, you have the right,
most tax laws. within specified time periods, to a credit (or, in some
cases, a refund) of that overpayment.
• You have the right to respond, within specified time
periods, to IDOR notices by asking questions, paying For more information about these rights and other IDOR
the amount due, or providing proof to refute IDOR’s procedures, you may write us at the following address:
findings. Problems Resolution Office
• You have the right to appeal IDOR decisions, in many Illinois Department of Revenue
instances, within specified time periods, by asking for PO Box 19014
department review, by filing a petition with the Illinois Springfield, IL 62794-9014

Get forms and other information at tax.illinois.gov

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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.
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Withholding Income Tax Payment and Filing Requirements

provide detailed information about the Monday, September 30, 2024, and the Payroll total = $18,000.00
withholding income tax credits, how other half of your employees on Tuesday, IL withholding total = $2,000.00
to calculate them and where to report October 1, 2024, both payments are due Credits = - 0.00
them, and on Friday, October 4, 2024. However, the IL-501 payment = $2,000.00
• Schedule P, Illinois Withholding payday of September 30, 2024, is in the Example 4: Semi-weekly payment
Schedule, is required to be completed third quarter and the payday of October 1, schedule (with credits)
with your Form IL-941 to verify Illinois 2024, is in the fourth quarter. Therefore, Your January 1 - January 7 payroll totaled
income and withholding records. You two separate payments are required. $20,000; you withheld Illinois Income Tax
are required to complete a Schedule Note: Withholding income tax is a totaling $4,000 from your employees’ pay;
P-X, Amended Illinois Withholding “trust” tax and may be subject to penalty and you received a DCEO credit of $500
Schedule with your Form IL-941-X. and interest if not reported correctly or that was available for use. Your IL-501
Taxpayers assigned to the semi- paid timely. For more information about payment should be $3,500.
weekly payment schedule must penalties and interest, see Publication Payroll total = $20,000.00
make all payments electronically. 103, Penalties and Interest for Illinois IL withholding total = $4,000.00
Taxes. Credits = - 500.00
To file — You may use IL-501 payment = $3,500.00
• MyTax Illinois, How do I calculate how Please plan your payments accordingly so
that your account remains in balance.
• Federal/State Employment Taxes (FSET) much my IL-501 payments
program, which uses IDOR-approved Note: See Booklet IL-700-T for the exact
Tax-Prep software programs (software should be?
amount to withhold from your employee’s/
you develop or purchase off-the-shelf) to The IL-501 payments you make should or payee’s income.
file electronically. be the exact amount you withheld from
To pay — You may use your payee minus any credits you may Where do I report the
• MyTax Illinois, have available. For example:
amount of Illinois Income
• an IDOR-approved Tax-Prep software Example 1: Monthly payment schedule
program, or (no credits) Tax I withheld from my
• ACH Credit payment option. Your January 1 - January 31 payroll employees’ or others’ pay?
totaled $15,000; you withheld Illinois You must report the amount of Illinois
MyTax Illinois is our online account filing Income Tax totaling $600 from your Income Tax you withheld, based upon the
and management program that is available employees’ pay; and you have no date you issued payroll, on Step 4 of your
to you, free of charge, to file, pay, and available credits on your account. Your Form IL-941. Note: If you withheld no
monitor your Illinois tax accounts. IL-501 payment should be $600. Illinois Income Tax from your employees or
For detailed information, go to our website payees during a given month, make sure to
Payroll total = $15,000.00
at tax.illinois.gov. IL withholding total = $600.00 enter “0” in the total line for that month.
Credits = - 0.00 For example:
Electronic mandates for Illinois IL-501 payment = $600.00 • You withheld no Illinois Income Tax
withholding income tax:
• You must make withholding tax Example 2: Monthly payment schedule from your payroll on January 15 and
payments electronically if you are (with credits) - January 30. On the first month of
assigned to the semi-weekly payment Your January 1 - January 31 payroll the quarter, enter the total of “$0” for
schedule. totaled $15,000; you withheld Illinois your January payroll on Line 2a and
Income Tax totaling $600 from your Line 2b.
• You are required to electronically employees’ pay; and you calculated a • You withheld Illinois Income Tax from
submit Forms W-2, W-2c, W-2G, and minimum wage credit of $250. Your IL-501 your payroll on February 15 of $225
1099-K to Illinois. See Publication payment should be $350. and February 28 of $300. On the
110, Forms W-2, W-2c, W-2G,
Payroll total = $15,000.00 second month of the quarter, enter
and 1099 Filing and Storage IL withholding total = $600.00 $225 on the 15th and $300 on the
Requirements for Employers and Credits = - 250.00 28th. Then enter the total of $525 on
Payers, including 1099-K Electronic IL-501 payment = $350.00 Line 2c.
Filing Requirements.
Please plan your payments accordingly so • You withheld Illinois Income Tax from
Make separate payments if your that your account remains in balance. your payroll on March 15 and March 30
liability is for two separate quarters. of $300 each. On the third month of
Be sure to identify the reporting period to Example 3: Semi-weekly payment
which each payment applies. Otherwise, a schedule (no credits) the quarter, enter $300 on the 15th and
penalty could result for the payment being Your January 1 - January 7 payroll totaled $300 on the 30th. Then, enter the total
applied to the incorrect period. $18,000; you withheld Illinois Income Tax of $600 on Line 2d.
totaling $2,000 from your employees’ pay; • Add Lines 2b, 2c, and 2d.
For example: If you are assigned to the and you have no available credits on your • On your Form IL-941 submitted by April
semi-weekly payment and quarterly return account. Your IL-501 payment should be 30 for the first quarter of2024, you
schedule, and your tax withheld is from $2,000. would report $1,125 on Line 2.
two different quarters, then send us two
separate payments to reflect the tax being For more information, see the Form IL-941
reported on two different returns (IL-941). Instructions.
If you pay one half of your employees on
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                                                                                     Withholding Income Tax Payment and Filing Requirements

What if my business name                         If your business has permanently stopped 
                                                                                                   What if my due date falls 
                                                 withholding because 1) it has closed or 2) 
or address has changed?                          you no longer pay wages, check the box            on a weekend or state 
If your business name or address has             on Form IL-941, Step 2, Line B, and write         recognized holiday? 
changed from your last return, check             the date you stopped paying wages. Do 
the appropriate box on Form IL-941,              not forget to file a final return.  You may       Any time a due date falls on a weekend or 
Step 1. You also can make changes to             also cease your account through MyTax             state recognized holiday, we adjust the due 
your business name by completing and             Illinois, our online account management           date to the next business day.
submitting Form REG-3-C, Business                program, available on our website at 
Information Update, and updates to your          tax.illinois.gov.                                 Where do I get help?
                                                                                                    • Visit our website at tax.illinois.gov
address on MyTax Illinois. 
                                                 What if I registered for                           • Call us at 1 800 732-8866 or 
What if I no longer have                         Withholding Income Tax in                           217 782-3336
                                                                                                    • Call TTY at 1 800 544-5304
employees or my business                         error?
                                                                                                    • Write to                
                                                 To cancel your registration, call the 
                                                                                                     ILLINOIS DEPARTMENT OF REVENUE
has closed?                                      Central Registration Division of the Illinois 
                                                                                                     PO BOX 19001 
If you are a seasonal business and will be       Department of Revenue at 217 785-3707.
opening back up during the next season,                                                              SPRINGFIELD IL 62794-9001
continue to file your returns. Even if you do        Withholding income tax is not 
not pay any wages or withhold any tax, you           considered withheld until the date 
must still file a return.                                     you pay your employees.

                     Descriptions of the payment and return schedules 

Semi-weekly Payment / Quarterly Return 
 •  Taxpayers who, during the “look-back” period, reported more than $12,000 in withholding,            Semi-weekly Payment and 
    are assigned to the semi-weekly payment and quarterly return schedule.                              Quarterly Return Schedule
 •  Taxpayers who, during the quarter, reported more than $12,000 in withholding, must begin                                File your return    
    making semi-weekly payments in the following quarter, the remainder of the year and the       Pay electronically by      electronically     
    subsequent year.                                                                                                                 by 
Semi-weekly payments are required to be made electronically. Generally, payments are             Wednesday for amounts     April 30, 2024
due three to seven days after every payroll. For payment due dates, see Publication 131-D,       withheld on the preceding July 31, 2024
Withholding Income Tax Payment and Return Due Dates.                                             Wednesday, Thursday, or   October 31, 2024
                                                                                                 Friday, and 
A return is due each quarter even if there is no tax withheld (for example, seasonal businesses                            January 31, 2025
will file a Form IL-941 reporting $0 tax during the quarter no income is paid). On the return,   Friday for amounts with-
                                                                                                 held on the preceding 
total all information for the quarter and be sure to sign it. Do not file an annual return.      Saturday, Sunday, Monday, 
      Illinois follows the federal rule that allows you at least three banking days to make your or Tuesday. 
payments after you withhold tax. For example, if you withhold tax on a Friday and Monday is a 
holiday, your payment is due on Thursday rather than Wednesday.

Monthly Payment / Quarterly Return                                                                             Monthly Payment and 
First-time taxpayers and taxpayers who have reported $12,000 or less in withholding during                Quarterly      Return Schedule
the “look-back” period, are assigned to the monthly payment and quarterly return schedule.           Pay electronically      File your return   
You must pay all amounts withheld during the month by the 15th day of the following month.         or use Form IL-501 by    electronically by
                                                                                                                 
We encourage you to use an electronic method to make your payments.                              15th of each month        April 30, 2024
                                                                                                   
A return is due each quarter even if there is no tax withheld (for example, seasonal businesses  for amounts   withheld in July 31, 2024
                                                                                                 the preceding month.
will file a Form IL-941 reporting $0 tax during the quarter no income is paid). On the return,                             October 31, 2024
total all information for the quarter and be sure to sign it. Do not file an annual return.                                January 31, 2025

                                                      Warning! Penalty information
            Failure to comply with your required payment due dates may result in assessment of late-payment penalties. See 
         Publication 103, Penalties and Interest for Illinois Taxes.

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                                                                     Withholding Income Tax Payment and Filing Requirements

Office Locations

                                     Suburban North Regional Building 
                                     9511 Harrison Street FA 203
                                     Des Plaines, Illinois 60016-1563

200 South Wyman Street
Rockford, Illinois 61101-1237                                            555 West Monroe Street
                                                                         Suite 1100
                                                                         Chicago, Illinois 60661-3605

                                                                         Willard Ice Building
                                                                         101 West Jefferson
                                                                         Springfield, Illinois 62702-5145

15 Executive Drive
Business Center One, Suite 2
Fairview Heights, Illinois 62208-1331

                    2309 W. Main, Suite 114
                    Marion, Illinois 62959-1196

Contact Information Visit our website at tax.illinois.gov. For specific phone number and email contacts, see our 
                    Contact Us page. 
                    Call us at 1 800 732-8866 or 217 782-3336.
                    Call TTY at 1 800 544-5304.
                    Write us at Illinois Department of Revenue, PO Box 19001, Springfield, IL  62794-9001.
                    Call our 24-hour Forms Order Line at 1 800 356-6302. 

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