I am an employer or payer. Am I required to submit copies of my employees' Forms W-2 or W-2c or payees' 1099 or W-2G to the Illinois Department of Revenue?
Yes. Forms W-2, W-2c, and W-2G are required to be electronically filed with Illinois. Forms 1099, apart from Form 1099-K, are not included in the electronic filing mandate nor are they required to be submitted to Illinois. Form 1099-K is required to be submitted electronically under certain circumstances.
For detailed information and updates, see Publication 110, Forms W-2, W-2c, W-2G, and 1099 Filing and Storage Requirements for Employers and Payers and the W-2 and 1099 Electronic Filing Program page on our website, tax.illinois.gov.
Note: If you are unable to file electronically, you may request a waiver by contacting Taxpayer Assistance at 1 800 732-8866 or 1 217 782-3336 to request Form IL-900-EW, Waiver Form.