Illinois Department of Revenue
Brian Hamer, Director
Publication 131 December 2010
Withholding Income Tax Payment and Filing Requirements
The information in this publication About this publication
is current as of the date of the pub- This publication is about paying and reporting Illinois Withholding Income Tax. You
lication. Please visit our web site at need to know this information if you are an employer or withholding agent. There
tax.illinois.gov to verify you have the are three different payment and return schedules and every registered employer is
most current revision. assigned to one of the three. Household employers should refer to Publication 121,
Illinois Income Tax Withholding for Household Employees, instead of this publication.
This publication is written in the plain
The objectives of this publication are to explain
English style so the tax information is
easier to understand. As a result, we when and how to make your payments and ﬁle your returns, and
do not directly quote Illinois statutes the three different payment and return schedules.
and the Illinois Administrative Code.
The contents of this publication are
informational only and do not take Related publications: Publication 130, Who is Required to Withhold Illinois Income
Tax. See Booklet IL-700-T, Illinois Withholding Income Tax Tables, to calculate with-
the place of statutes, rules, and court
When am I required to pay? ........................................................................................2
For information or forms When am I required to ﬁle Form IL-941? ......................................................................2
Visit our web site at tax.illinois.gov What is the “look-back” period? ....................................................................................2
Call 1 800 732-8866 or 217 782-3336 How may I pay or ﬁle? ..................................................................................................2
Call our TDD (telecommunications
Are there any special payment requirements? .............................................................2
device for the deaf) at 1 800 544-5304 May I make my payments more frequently? .................................................................2
Call our 24-hour Forms Order Line at Avoid these common errors ..........................................................................................2
1 800 356-6302
Descriptions of all three payment and return schedules...............................................3
Semi-weekly, monthly, and annual payment and return examples ...............................4
Taxpayer Bill of Rights
You have the right to call the Department of Revenue for If you have overpaid your taxes, you have the right, within
help in resolving tax problems. speciﬁed time periods, to a credit (or, in some cases, a
refund) of that overpayment.
You have the right to privacy and conﬁdentiality under most
tax laws. For more information about these rights and other depart-
ment procedures, you may write us at the following address:
You have the right to respond, within speciﬁed time peri-
ods, to department notices by asking questions, paying the Problems Resolution Ofﬁce
amount due, or providing proof to refute the department’s Illinois Department of Revenue
ﬁndings. PO Box 19014
Springﬁeld, IL 62794-9014
You have the right to appeal department decisions, in many
instances, within speciﬁed time periods, by asking for de-
partment review or by taking the issue to court.
Get forms and other information faster and easier at tax.illinois.gov
Withholding Income Tax Filing and Payment Requirements
When am I required to pay? the dollar amount, debit date, and tax and the other half of your employees on
Your payment due dates are determined by period for your payments. No software Friday, July 1, 2011, both payments are due
two things: is required and it is available 24 hours on Wednesday, July 6, 2011. However, the
a day, 7 days a week. You can also ﬁle payday of June 30 is in the 2nd quarter
• the schedule we assign to you each your return, Form IL-941, and pay your and the payday of July 1, 2011, is in the 3rd
year, and balance due. Visit our web site for more quarter. Therefore, two separate payments
• the date of your payroll. information. are required.
You are assigned to either a semi-weekly, 2) TaxNet For more information about penalties and
monthly, or annual payment schedule Use TaxNet to ﬁle and pay your Illinois interest, see Publication 103, Penalties and
based on the “look-back” period de- withholding tax and/or Illinois Unem- Interest for Illinois Taxes.
scribed below. You must make payments ployment Insurance and Wage Reports
(Form IL-501s) based on the appropriate (UI-3/40). Visit our web site to enroll. May I make my payments
schedule after you make a payroll.
3) Federal/State Employment Taxes more frequently?
Beginning January 1, 2011, Program (FSET) Yes, you may pay more frequently using
taxpayers assigned to the semi- one of our electronic methods or a Pay-
weekly schedule must make all If you are a large employer, you can
ment Coupon (Form IL-501). Do not use
payments electronically. use FSET to ﬁle and pay your Illinois
your return, Form IL-941, to pay more
withholding and federal employment
When am I required to ﬁle taxes through a payroll service provider
or your own software. Visit our web site If you are assigned to the annual pay-
Form IL-941? for software speciﬁcations. ment and return schedule, you may elect
If you were assigned to the semi-weekly or to ﬁle quarterly returns and make monthly
monthly payment schedule, you must ﬁle 4) Other electronic options:
payments. To do so, you must ﬁle Form
your return (Form IL-941) quarterly. ACH credit instructs your ﬁnancial IL-941 for any quarter of the year, report the
institution to transfer funds from your total amount withheld, and pay all amounts
If you were assigned to the annual payment
account to ours. withheld from January 1 through the end
schedule, you may ﬁle AND pay together
of this quarter. You then must begin mak-
(Form IL-941) annually. ACH pay-by-phone debit option is
ing monthly payments and ﬁling quarterly
your instruction to us to take the pay-
returns for the remainder of the year.
What is the “look-back” ment from your account.
period? You must complete Form EFT-1 if us-
Payment and return due dates are deter- ing one of the two electronic options Avoid these common
mined by the total tax due during the “look- above. You may complete it on our web
back” period, which is the one-year period site or complete and mail it to us at
ending on June 30 of the immediately Electronic Funds Transfer, Illinois De- Making payments with Form
preceding calendar year. For calendar year partment of Revenue, P.O. Box 19015, IL-941 more than one time a
2011, the look-back period is July 1, 2009, Springﬁeld, Illinois 62794-9015. quarter (or year for annual
through June 30, 2010. payers) —
5) Paper forms
How may I pay or ﬁle? If we assign you to the monthly or You must always use
annual payment and return schedule, Form IL-501 to make your
If your annual tax liability exceeds $12,000,
you may complete Payment Coupons payments. Only use Form
you must make all payments electronically.
(Form IL-501s) and quarterly or yearly IL-941 to ﬁle your return and
returns (Form IL-941s). report the payments already
Withholding income tax is not made.
considered withheld until the date
you pay your employees. Are there any special Not completing every line on
payment requirements? Form IL-941 —
We encourage taxpayers to use our elec- If you are assigned to the semi-weekly
tronic program WebFile and WebPay. Visit payment and quarterly return schedule, You must always complete
our web site at tax.illinois.gov for more in- and your tax withheld is from two different every line on Form IL-941.
formation regarding our electronic options. quarters, you must send us two separate
Not completing Line 3 correctly
payments. Be sure to identify the quarter
1) WebFile and WebPay on Form IL-941 —
to which each payment applies. Otherwise,
Our free, online program is designed to we will apply your payments to one quarter You must put the full amount
be an easy, convenient, and fast way only, which may result in a penalty. of tax you paid to us with
for you to submit your payments, Form Form IL-501s on this line.
IL-501s, at any time. You can schedule For example: If you pay one half of your
employees on Thursday, June 30, 2011,
Page 2 of 4 PUB-131 (R-12/10)
Withholding Income Tax Filing and Payment Requirements
Descriptions of all three payment and return schedules
Semi-weekly Illinois follows the federal rule that Semi-weekly Payment and
Taxpayers who, during the “look-back” allows you at least three banking Quarterly Return Schedule
period, reported more than $12,000 in with- days to make your payments after File your return
you withhold tax. Must pay electronically electronically or use
holding, are assigned to the semi-weekly Form IL-941 by
payment and quarterly return schedule. Wednesday for amounts the last day of April,
For example, if you withhold tax on
withheld on the preceding July, October, and
You are required to make all of your pay- a Friday and Monday is a holiday,
Wednesday, Thursday, or January.
ments electronically. your payment is due on Thursday Friday, and
rather than Wednesday. Friday for amounts
withheld on the preceding
Monday, or Tuesday.
Monthly If you exceed $12,000 in withholding during Monthly Payment and
any quarter, you must ﬁle Form IL-941 and Quarterly Return Schedule
Taxpayers who, during the “look-back”
period, reported more than $1,000, but File your return
Pay electronically electronically or use
no more than $12,000 in withholding, are • all withholding income tax from Janu- or use Form IL-501 by Form IL-941 by
assigned to the monthly payment and ary 1 to the end of this quarter, using 15th of each month the last day of April,
quarterly return schedule. this quarter’s due date, and for amounts withheld on July, October, and
the preceding month. January.
• using the semi-weekly payment and
quarterly return schedule in the fol-
lowing quarter, the remainder of the
year, and the subsequent year.
Annual Annual Payment and For example: ABC Corporation was
Return Schedule assigned to the annual payment and return
Taxpayers who, during the “look-back” pe-
File and pay electronically or schedule based on the look-back period.
riod, reported $1,000 or less in withholding
use Form IL-941 by However, in January of 2011, the corpora-
and are in good standing with the depart- tion grew by a substantial amount.
ment, are assigned to the annual payment January 31 of the following year for amounts
and return schedule. withheld the entire year. 1st quarter: ABC withheld $11,500
2nd quarter: ABC withheld $11,000
You must use Form IL-941, Illinois If you exceed $12,000 in withholding during 3rd quarter: ABC withheld $12,500
Withholding Income Tax Return, to any quarter, you must ﬁle Form IL-941 and $35,000
ﬁle and pay your total withholding tax electronically pay ABC Corporation must electronically pay
by January 31 of the following year. • all withholding income tax from us $35,000 by the 3rd quarter’s due date
If you are assigned to the annual payment January 1 to the end of this quarter, of October 31 and ﬁle Form IL-941 for each
and return schedule, you may elect to ﬁle using this quarter’s due date, and of the ﬁrst 3 quarters. The corporation then
• using the semi-weekly payment and must begin to use the semi-weekly pay-
quarterly returns and make monthly pay-
ment and quarterly return schedule for the
ments. To do so, you must ﬁle Form IL-941 quarterly return schedule in the fol-
4th quarter and subsequent year and make
for any quarter of the year, report the total lowing quarter, the remainder of the
all payments electronically.
amount withheld, and pay all amount with- year, and the subsequent year.
held from January 1 through the end of
this quarter. You then must begin mak-
ing monthly payments and ﬁling quar-
terly returns for the remainder of the year.
Please remember to continue following this
schedule or you may be subject to penal-
ties. For more information about penalties
and interest, see Publication 103, Penalties
and Interest for Illinois Taxes.
Examples of all three schedules are on the next page.
PUB-131 (R-12/10) Page 3 of 4
Withholding Income Tax Filing and Payment Requirements
Semi-weekly payment and quarterly return example
This example reﬂects tax year 2011 and should be adjusted in subsequent years. We assigned ABC Corporation to the semi-weekly
payment and quarterly return schedule which requires all payments to be made electronically. ABC Corporation pays its employees
every two weeks on Friday. Shown below are the withholding income tax (WIT) payment and ﬁling due dates for the ﬁrst quarter.
Payday Your WIT payment is due
January Friday, January 7 Wednesday, January 12
Friday, January 21 Wednesday, January 26
February Friday, February 4 Wednesday, February 9
Friday, February 18 Thursday, February 24 (Monday, February 21 holiday)
March Friday, March 4 Wednesday, March 9
Friday, March 18 Wednesday, March 23
Quarter 1 is complete. You must make your payments electronically. Use WebFile and WebPay to make all of your payments
(IL-501s) and to ﬁle your quarterly returns (IL-941s).
Monthly payment and quarterly return example
This example reﬂects tax year 2011 and should be adjusted in subsequent years. We assigned DEF Corporation to the monthly
payment and quarterly return schedule. DEF Corporation pays its employees every two weeks on Friday. Shown below are the
withholding income tax (WIT) payment and ﬁling due dates for the ﬁrst quarter.
Payday Payday Your WIT payment is due
January Friday, January 7 Friday, January 21 Tuesday, February 15
February Friday, February 4 Friday, February 18 Tuesday, March 15
March Friday, March 4 Friday, March 18 Monday, April 18
(Friday, April 15 holiday)
Quarter 1 is complete. Use WebFile and WebPay to make all of your payments (IL-501s) and to ﬁle your quarterly returns (IL-941s).
Annual payment and return example
This example reﬂects tax year 2011 and should be adjusted in subsequent years. We assigned GHI Corporation to the annual payment
and return schedule. GHI Corporation pays its employees every two weeks on Friday. Shown below are the paydays for the entire year.
Payday Payday Payday Payday
January April July October
Friday, January 7 Friday, April 1 Friday, July 8 Friday, October 14
Friday, January 21 Friday, April 15 Friday, July 22 Friday, October 28
February Friday, April 29 August November
Friday, February 4 May Friday, August 5 Friday, November 11
Friday, February 18 Friday, May 13 Friday, August 19 Friday, November 25
March, Friday, May 27 September December
Friday, March 4 June Friday, September 2 Friday, December 9
Friday, March 18 Friday, June 10 Friday, September 16 Friday, December 23
Friday, June 24 Friday, September 30
The entire year is complete. Use WebFile and WebPay or Form IL-941 to pay and ﬁle your annual return by Tuesday, January 31, 2012.
Printed by authority of the State of Illinois
Page 4 of 4 (900 - 12/10 - 2110179) PUB-131 (R-12/10)