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Withholding Income Tax Payment and Filing Requirements
General Information
Who must file Form IL-941? What if I am filing my first “look-back” period is July 1, 2021, through
You must file Form IL-941 if you paid June 30, 2022. At the end of the annual
amounts subject to Illinois withholding IL-941 return? review, we notify you if your payment
income tax (either required or by voluntary If you are filing your first return, check frequency changes.
agreement), such as: the appropriate box on Form IL-941, Monthly
• Wages and other employee Step 1, or sign up for our online filing • First-time taxpayers and taxpayers
compensation including bonus, program, MyTax Illinois, on our website at who have reported $12,000 or less
overtime, and commission pay, mytax.illinois.gov. in withholding during the “look-back”
usually reported to the recipient on a period, are assigned to the monthly
Form W-2. When am I required to pay? payment and quarterly return
• Non-wage income such as pensions, Payments are made electronically or with schedule.
annuities, unemployment income, and Form IL-501. There are two different Semi-weekly
sick pay for which you have agreed to payment schedules — monthly and semi-
voluntarily withhold Illinois Income Tax, weekly. • If you reported more than $12,000
usually reported to a recipient on a in withholding during the “look-back”
Form 1099. • Monthly IL-501 payments are due by period, you are assigned to the semi-
the 15th day of the month following the weekly payment schedule.
• Lottery winnings of $1,000 or more; month in which the tax was withheld.
or gambling, pari-mutuel wagering, or • If you exceed $12,000 in withholding
sports wagering winnings subject to • Semi-weekly IL-501 payments are during a quarter, it is your responsibility
federal withholding (more than $5,000) due by Wednesday for amounts to begin to pay your Illinois withholding
usually reported to a recipient on a withheld on the preceding Wednesday, income tax semi-weekly in the
Form W-2G. Thursday, or Friday, and by Friday for following quarter, the remainder of the
• Amounts paid to purchase rights to amounts withheld on the preceding year, and the subsequent year.
Saturday, Sunday, Monday, or Tuesday.
Illinois lottery winnings reported on a
Form 1099-MISC. Electronic mandates for Illinois How do I pay and file?
Note: Form IL-941 is the only form used withholding income tax: You must make All Forms IL-941 must be filed
to report Illinois Income Tax withholding withholding tax payments electronically electronically. If you are unable to file
with the exception of household employee if you are assigned to the semi-weekly electronically, you may request Form
withholding, which can be reported on payment schedule. These payments are IL-900-EW, Waiver Request, through our
Form IL-1040, Individual Income Tax generally due three to seven days after Taxpayer Assistance Division. The Waiver
return. If you have household employees, each payroll or other payment subject to Request must be completed and submitted
see Publication 121, Illinois Income Tax withholding. back to IDOR. You will be notified if the
Withholding for Household Employees. Note: You will owe a late-payment penalty Waiver Request is approved or denied.
For more information, see Publication if you do not pay the tax you owe by each The forms used to pay and file withholding
130, Who is Required to Withhold Illinois payment due date. income tax are:
Income Tax. How is my payment • the IL-501, Payment Coupon
You must file Form IL-941 even if no and Instructions (used to make
tax was withheld during the reporting frequency determined? withholding payments to IDOR),
period (e.g., employees who are seasonal
Payment due dates are determined by • the IL-941, Illinois Withholding
workers). If you permanently discontinue
the payment schedule we assign to you Income Tax Return (used to file
having Illinois employees, complete Step 2,
based on your liability during the look-back quarterly to report Illinois withholding
Line B, for your final reporting period.
period, and the day you pay your payees tax amounts to IDOR),
from whom tax is withheld, or if you reach
• Schedules WC, Withholding Income
When am I required to file the $12,000 threshold during a quarter.
Tax Credits,and WC-I, Withholding
Form IL-941? Annually, we review the total amount, as
Income Tax Credits Information,
All Forms IL-941 must be filed reported on returns filed, that was withheld
provide detailed information about the
electronically. Your Form IL-941 return is during the “look-back” period. The “look-
withholding income tax credits, how
due quarterly. The Form IL-941 is due by back” period is the one-year period ending
to calculate them and where to report
the last day of the month that follows on June 30 of the immediately preceding
them, and
the end of the quarter - refer to the calendar year. For calendar year 2023, the
“Quarterly Filer” table. See the Form
IL-941 Instructions for more information.
2023 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 May 1, 2023
on the next business day. 2. April, May, June June 30 July 31, 2023
• All filers will be assigned to make either 3. July, August, September September 30 October 31, 2023
monthly payments, or semi-weekly 4. October, November, December December 31 January 31, 2024
payments.
Page 2 of 5 PUB-131 (R-01/23)
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