Publication 131-D Withholding Income Tax Payment and Return Due Dates

Publication 131-D, Withholding Income Tax Payment and Return Due Dates, identifies all Illinois withholding payment and Form IL-941, Illinois Withholding Income Tax Return, due dates for the current calendar year.

Publication 131-D is updated every year and is a supplement to Publication 131, Withholding Income Tax Payment and Filing Requirements.

Related publications:

• Publication 131, Withholding Income Tax Payment and Filing Requirements; 
• Publication 130, Who is Required to Withhold Illinois Income Tax; 
• Booklet IL-700-T, Illinois Withholding Income Tax Tables, to calculate withholding. 

The information in this publication is current as of the date of the publication. Please visit our website at tax.illinois.gov to verify you have the most current revision.

This publication is written in the plain English style so the tax information is easier to understand. As a result, we do not directly quote Illinois statutes and the Illinois Administrative Code. The contents of this publication are informational only and do not take the place of statutes, rules, and court decisions. For many topics covered in this publication, we have provided a reference to the applicable section or part of the Illinois Administrative Code for further clarification or more detail. All of the sections and parts referenced can be found in Title 86 of the Code. 

You have the right to call the Illinois Department of Revenue (IDOR) for help in resolving tax problems. You have the right to privacy and confidentiality under most tax laws.

You have the right to respond, within specified time periods, to IDOR notices by asking questions, paying the amount due, or providing proof to refute the IDOR’s findings.

You have the right to appeal IDOR decisions, in many instances, within specified time periods, by asking for department review, by filing a petition with the Illinois Independent Tax Tribunal, or by filing a complaint in circuit court.

If you have overpaid your taxes, you have the right, within specified time periods, to a credit (or, in some cases, a refund) of that overpayment. For more information about these rights and other IDOR procedures, you may write us at the following address:

PROBLEMS RESOLUTION OFFICE

ILLINOIS DEPARTMENT OF REVENUE

PO BOX 19014

SPRINGFIELD IL 62794-9014

• Payments are made electronically or with Form IL-501 on either a monthly or semi-weekly payment schedule. 
• Electronic mandates for Illinois Withholding Income Tax: You must make withholding tax payments electronically if you are assigned to the semi-weekly payment schedule.

There are two different payment schedules — monthly and semi-weekly. 

• Monthly payers: Payments are due on the 15th day of the month following the month in which the tax was withheld. 
• Semi-weekly payers: Illinois follows the federal rule that allows you at least three banking days to make your payments. Semi-weekly IL-501 payments are due by Wednesday for amounts withheld on the preceding Wednesday, Thursday, or Friday, and by Friday for amounts withheld on the preceding Saturday, Sunday, Monday, or Tuesday. 

Anytime a due date falls on a weekend or state recognized holiday, we adjust the due date to the next business day.

All Forms IL-941 must be filed electronically. If you are unable to file electronically, you may request Form IL-900-EW, Waiver Request, through our Taxpayer Assistance Division. The waiver request must be completed and submitted back to IDOR. You will be notified if the waiver request is approved or denied.

Avoid common errors: Make sure that your Form IL-941 includes your withholding information in Step 4. IDOR does not calculate these entries for you. 

*Due dates account for all allowable holidays and weekends that would otherwise extend the payment or filing due date. January 20, 2025, recognizes Martin Luther King Jr.’s birthday; February 12, 2025, recognizes Abraham Lincoln’s birthday; February 17, 2025, recognizes President’s Day; March 3, 2025, recognizes Casimir Pulaski Day. 

*Due dates account for all allowable holidays and weekends that would otherwise extend the payment or filing due date. May 26, 2025, recognizes Memorial Day; and June 19, 2025, recognizes Juneteenth; and July 4, 2025, recognizes Independence Day. 

*Due dates account for all allowable holidays and weekends that would otherwise extend the payment or filing due date. July 4, 2025, recognizes Independence Day; and September 1, 2025, recognizes Labor Day.

*Due dates account for all allowable holidays and weekends that would otherwise extend the payment or filing due date. October 13, 2025, recognizes Columbus Day; November 11, 2025, recognizes Veterans Day; November 27, 2025, recognizes Thanksgiving; December 25, 2025, recognizes Christmas Day; January 1, 2026, recognizes New Year’s Day; and January 31, 2026, falls on a weekend.

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.