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Electronic W-2 and 1099 Transmittal Programs

NEW: Non-Login W2/1099 Bulk File Upload now available on MyTax Illinois. This method does not require registration, or any software download or programming. See below for additional information on this new option.

Electronic filing methods for Forms W-2 and W-2c

Electronic filing of Forms W-2 and W-2c is mandatory. The Illinois Department of Revenue does not accept Forms W-2 and W-2c that are submitted by mail. Payroll providers and employers must electronically submit Forms W-2 and W-2c using one of the following methods:

 

Due Date

W-2s must be submitted to the Illinois Department of Revenue no later than January 31 of the year following the year of the withholding.

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

Additional Resources

Electronic filing methods for Form W-2G

Electronic filing of Forms W-2G is mandatory. The Illinois Department of Revenue does not accept Forms W-2G that are submitted by mail. Issuers of Form W-2G must electronically submit these forms to us using one of the following methods:

Due Date

W-2Gs must be submitted to the Illinois Department of Revenue no later than March 31 of the year following the year of the withholding.

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

Businesses that make a reasonable and good faith effort to comply with the deadline will not be penalized.

Additional Resources

Electronic filing method for Form 1099-K

For the 2020, 2021, 2022, and 2023 reporting periods, you are required to submit Forms 1099-K issued to a payee with an Illinois address electronically if:

  • you are required by the IRS to electronically file Forms 1099-K; or
  • the payee has four or more separate transactions, and the cumulative total exceeds $1,000.

Note: For reporting periods beginning on or after January 1, 2022, the American Rescue Plan Act of 2021, Public Law 117-2, reduced the reporting amount for Form 1099-K to $600 with no minimum number of transactions. However, according to IRS Notice 2023-10, issued December 23, 2022, the IRS is postponing implementation of the $600 reporting threshold for reporting periods beginning on January 1, 2022.

Following feedback from taxpayers, tax professionals and payment processors and to reduce taxpayer confusion, the Internal Revenue Service released Notice 2023-74 announcing a delay of the new $600 Form 1099-K reporting threshold for third party settlement organizations for calendar year 2023. As the IRS continues to work to implement the new law, the agency will treat 2023 as an additional transition year. Given the complexity of the new provision, the large number of individual taxpayers affected and the need for stakeholders to have certainty with enough lead time, the IRS is planning for a threshold of $5,000 for tax year 2024 as part of a phase-in to implement the $600 reporting threshold enacted under the American Rescue Plan (ARP).

All other Forms 1099 are not included in the electronic filing mandate or are not required to be submitted to Illinois unless we request them. The Illinois Department of Revenue does not accept Forms 1099-K submitted by mail if you are mandated to electronically submit them. Currently, issuers of Form 1099-K can electronically submit them using the following methods:

Due Date

1099-Ks must be submitted to the Illinois Department of Revenue no later than March 31 of the year following the year of the withholding.

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

Businesses that make a reasonable and good faith effort to comply with the deadline will not be penalized.

Additional Resources

Electronic filing methods for other Forms 1099 (not Forms 1099-K)

As noted above, not included in the electronic filing mandate are all other Forms 1099 that have been sent to individual Illinois recipients. You are not required to submit them to Illinois unless we request them. Issuers of Forms 1099 (other than Form 1099-K) that have been sent to individual Illinois payees can electronically submit these forms using one of the following methods:

Additional Resources

General record-keeping requirements

You must maintain employee Forms W-2, W-2c, W-2G, 1099 series, or other withholding tax records for a period of three years from the due date or payment date, whichever is later.