Agencies
Services
Compensation is paid in Illinois when the employee’s services are “localized” in Illinois. This statement applies to all individuals except qualifying residents of Iowa, Kentucky, Michigan, and Wisconsin and military spouses.
Other Related Links
- For additional information in how these localization tests are met and when compensation is paid in Illinois, see Publication 130, Who is Required to Withhold Illinois Income Tax.
You may access additional information by searching the entire Illinois Department of Revenue website.
If you have additional inquiries, you may submit them on the Questions, Comments, or Requests form.