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Intuit
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Illinois Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Agency Form Detail

Form ID Tax Code Form Name
UI-3/40 (Filing) UI Employer's Contribution and Wage Report
Effective Date
Form Name
Employer's Contribution and Wage Report
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail E-file
Payment Methods-DIY
Check E-pay

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing and/or payment submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Debit or Check
UI-40A (Filing) UI Illinois Employer's Report of Wages Paid to Each Worker
Effective Date
Subform of
UI-3/40
Form Name
Illinois Employer's Report of Wages Paid to Each Worker
Filing Frequency
Quarterly
Filing Due Dates
Filed with UI-3/40 when needed.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail E-file

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
New Hire Report (Filing) UI New Hire Report
Effective Date
Form Name
New Hire Report
Filing Frequency
As required
Filing Due Dates
Due within 20 days after the employee is hired, rehired, or returns to work.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
IL-941 (Filing) WH Illinois Withholding Income Tax Return
Effective Date
Form Name
Illinois Withholding Income Tax Return
Filing Frequency
Quarterly
Filing Due Dates
Quarterly: Due the last day of the month following the end of the quarter (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail E-file
Payment Methods-DIY
Check E-pay

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
IL-501 (Payment) WH Illinois Withholding Tax Payment
Effective Date
Form Name
Illinois Withholding Tax Payment
Filing Frequency
Semiweekly Monthly
Filing Due Dates
Semiweekly: Due the following Friday for preceding Saturday, Sunday, Monday, or Tuesday, and the following Wednesday for the preceding Wednesday, Thursday, or Friday Monthly: Due the 15th of the following month.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail E-file is not needed when using E-pay
Payment Methods-DIY
Check E-pay

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic payment submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Debit Check
State W2 (Filing) WH Wage and Tax Statement
Effective Date
Form Name
Wage and Tax Statement
Filing Frequency
Annual
Filing Due Dates
January 31st
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
E-file

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A

Agency contact information

Effective Date
Agency Name
Illinois Department of Revenue
Vendor Payable Name
Illinois Department of Revenue
Mailing Address
Central Registration Division P.O. Box 19030 Springfield IL 62794-9030
Phone Numbers
Tax Assistance 800-732-8866 or 217-782-3336
Support Website URL
https://www2.illinois.gov/rev/questionsandanswers/Pages/default.aspx
Agency Website URL
https://www2.illinois.gov/rev/Businesses/Pages/default.aspx

Agency Holidays

Effective Date
Agency Holidays
For Federal Holidays refer to Agency IRS, Tax Items WH/SS/Medicare State Observed Holidays: Lincoln's Birthday - February 12th Day after Thanksgiving - November 29th

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
IL Dept of Revenue FEIN and SEQ No.
QuickBooks Employer Account Number Format(s)
99-9999999 999 or 99-9999999 9999

Agency Withholding Details

Effective Date
WH Supported?
Yes
Allowance Amount Detail
$2,275.00 (self, spouse) $1,000 (dependents)
Supplemental Rate Detail
4.95%

W4 Requirements

Effective Date
Can Use Federal W4?
No

Agency Tax Payment Details

Effective Date
Tax Payment Name
IL Withholding

Verification Tracking

Last Verified Date
02-11-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Monthly IL Withholding
Effective Date
Tax Payment Name
IL Withholding
Frequency
Monthly
Liability Accrual Period
Calendar Month
Due Date
15th day of the following month
Threshold Requirement
First-time taxpayers and taxpayers who have reported $12,000 or less in withholding during the "look-back" period.
Semiweekly IL Withholding
Effective Date
Tax Payment Name
IL Withholding
Frequency
Semiweekly
Liability Accrual Period
Wednesday, Thursday or Friday Saturday, Sunday, Monday, or Tuesday
Due Date
Wednesday - Friday payday - by the following Wednesday Saturday - Tuesday payday - by the following Friday
Threshold Requirement
If more than $12,000 in withholding is reported during the lookback period.

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
All employers must file withholding forms (IL-941) electronically W-2: Employers must file electronically.
Employer Payment Requirements
Employers with an annual tax liability of $12,000 or above must use an electronic payment method.

Agency contact information

Effective Date
Agency Name
Illinois Department of Employment Security
Vendor Payable Name
Director of Employment Security
Mailing Address
33 South State Street Chicago, IL 60603
Phone Numbers
Employer Hotline: 800-247-4984
Support Website URL
http://www.ides.illinois.gov/Pages/Contact-IDES_Form.aspx
Agency Website URL
http://www.ides.illinois.gov/Pages/Unemployment_Taxes_and_Reporting.aspx

Agency Holidays

Effective Date
Agency Holidays
For Federal Holidays refer to Agency IRS, Tax Items WH/SS/Medicare State Observed Holidays: Lincoln's Birthday - February 12th Day after Thanksgiving - November 29th

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
IL Dept of Employment Security Acct No.
QuickBooks Employer Account Number Format(s)
9999999 or 9999999 9

Agency Tax Rate Detail

Effective Date
Fixed Dollar Amount
N/A
Minimum Rate
0.475%
Maximum Rate
6.875%
New Employer Rate
3.175%

Employer Wage Base

Effective Date
Wage Base Amount
$12,960.00

Employee Rates

Fixed Rate
N/A

Employee Wage Base

Wage Base Amount
N/A

Agency Surcharge Detail

Effective Date
Surcharge Name
Funding Building Rate
Creditable to FUTA
No
Fixed Rate
0.475%
Minimum Rate
N/A
Maximum Rate
N/A
New Employer Rate
N/A
Wage Base Amount
$12,960.00

Verification Tracking

Last Verified Date
12-05-2018

Agency Tax Payment Details

Effective Date
Tax Payment Name
IL Unemployment Insurance

Verification Tracking

Last Verified Date
07-30-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Quarterly IL Unemployment Insurance
Effective Date
Tax Payment Name
IL Unemployment Insurance
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31).
Threshold Requirement
NA

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
UI Filing: Employers that report 25 or more employees in the previous year must file quarterly contribution reports electronically Monthly Wage Report Filing: Employers with 25 or more employees in the prior calendar year must file monthly wage reports electronically.
Employer Payment Requirements
No mandate.

Electronic Form Requirement Detail

Form ID
IL-501
Effective Date
Filing Enrollment Instructions
You don't need to enroll with the Illinois Department of Employment Security or Department of Revenue in order to e-file through Quickbooks.
Payment Enrollment Instructions
You don't need to enroll with the Illinois Department of Employment Security or Department of Revenue in order to e-pay through Quickbooks.
Login Requirements
No User ID, PIN or password required!
Additional Login Requirements
Not applicable.
Change Bank Account Instruction
You can select the bank account and the routing number to use when you make your e-payment. Make sure that the bank account and routing number that you want to use is set up correctly for e-pay.
Penalty & Interest Requirements
Yes. You can either combine or separate your penalty from your liability payment.
Paying Penalty & Interest
1) Open the Payroll Center. 2) In the Pay Scheduled Liabilities section, select the scheduled payment for which you want to make a penalty or interest payment. 3) Click View/Pay. 4) On the Payroll Liabilities tab, verify the liability payroll items and amounts, if you're combining the penalty payment with a liability payment. 5) Click the Expenses tab. 6) In the Account column, select the payroll expense account you want to apply to the penalty amount. 7) In the Amount column, enter the amount of the penalty. 8) Click Recalculate and verify the new amount. 9) Click E-pay and submit the e-payment.
Alternative Submission Process
File directly on the Illinois Web Pay for Business Taxes site. Alternatively, you can print and mail your form and check.
IL-941
Effective Date
Filing Enrollment Instructions
You don't need to enroll with the Illinois Department of Employment Security or Department of Revenue in order to e-file through Quickbooks.
Payment Enrollment Instructions
You don't need to enroll with the Illinois Department of Employment Security or Department of Revenue in order to e-pay through Quickbooks.
Login Requirements
No User ID, PIN or password required!
Additional Login Requirements
Not applicable.
Change Bank Account Instruction
You can select the bank account and the routing number to use when you make your e-payment. Make sure that the bank account and routing number that you want to use is set up correctly for e-pay.
Penalty & Interest Requirements
Yes. You can either combine or separate your penalty from your liability payment.
Paying Penalty & Interest
1) Open the Payroll Center. 2) In the Pay Scheduled Liabilities section, select the scheduled payment for which you want to make a penalty or interest payment. 3) Click View/Pay. 4) On the Payroll Liabilities tab, verify the liability payroll items and amounts, if you're combining the penalty payment with a liability payment. 5) Click the Expenses tab. 6) In the Account column, select the payroll expense account you want to apply to the penalty amount. 7) In the Amount column, enter the amount of the penalty. 8) Click Recalculate and verify the new amount. 9) Click E-pay and submit the e-payment.
Alternative Submission Process
File directly on the Illinois Withholding Income Tax WebFile site. Alternatively, you can print and mail your form and check.
State W-2
Effective Date
Filing Enrollment Instructions
No enrollment is required to e-file through Quickbooks.
Payment Enrollment Instructions
Not applicable.
Login Requirements
No User ID, PIN or password required.
Additional Login Requirements
Not applicable.
Change Bank Account Instruction
Not applicable.
Alternative Submission Process
Illinois does prefer that you e-file, however you can print and mail if you have less then 250 employees.
Filing Enrollment Instructions
No enrollment is required to e-file through Quickbooks.
Payment Enrollment Instructions
Not applicable.
Login Requirements
No User ID, PIN or password required.
Additional Login Requirements
Not applicable.
Change Bank Account Instruction
Not applicable.
Alternative Submission Process
You can create the state W-2 file from the Employee Menu in QuickBooks. Select Payroll Tax Forms & W-2s. Select Create State W-2 file. completion, access Login Illinois TaxNet Web site. You must be registered to use the TaxNet system. If you're not currently registered, you can register online. To start the registration process, click Obtain Digital ID on the TaxNet Web site. Alternatively, you can print and mail your form and check.
UI-40A
Effective Date
Filing Enrollment Instructions
You don't need to enroll with the Illinois Department of Employment Security or Department of Revenue in order to e-file through Quickbooks.
Payment Enrollment Instructions
Not applicable.
Login Requirements
No User ID, PIN or password required!
Additional Login Requirements
Not applicable.
Change Bank Account Instruction
Not applicable.
Alternative Submission Process
File directly on the Illinois TaxNet Web site. You must be registered to use the TaxNet system. If you're not currently registered, you can register online. To start the registration process, click Obtain Digital ID on the TaxNet Web site. Alternatively, you can print and mail your form and check.

Withholding Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
http://www.revenue.state.il.us/Businesses/register.htm
Is there a registration fee?
No
What is the name of the form to use for registration?
MyTax Illinois
What is the link to the form for registration?
https://mytax.illinois.gov/_/#1
Additional information about the registration for this state.
Illinois tax identification number will be assigned to your registered business in approximately 24 hours with online registration. You must log back into the MyTax Illinois to retrieve your Illinois tax identification number. If client prefers to mail or fax a paper form, follow the link below for paper form. Account number should take about 2 -6 weeks depending on processing volume. REG-1 Paper form: https://www2.illinois.gov/rev/forms/reg/Documents/reg-1.pdf

Unemployment Insurance Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
http://www.ides.illinois.gov/Pages/Are_you_a_new_employer_register.aspx
Is there a registration fee?
No
What is the name of the form to use for registration?
MyTax Illinois
What is the link to the form for registration?
https://mytax.illinois.gov/_/
Additional information about the registration for this state.
Illinois Unemployment Account Number will be assigned to your registered business in approximately 24 hours with online registration. You must log back into the MyTax Illinois to retrieve your newly assigned Account Number. If client prefers to mail or fax a paper form, follow the link below for paper form. Account number should take about 2 -6 weeks depending on processing volume. UI-1 Paper Form: http://www.ides.illinois.gov/IDES%20Forms%20and%20Publications/UI-1.pdf If we have the account number we can turn on ACH payment method.

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