How do I file and pay withholding income tax for my household employees?
- register with the Illinois Department of Revenue online at MyTax Illinois, by completing and mailing Form REG-1, Illinois Business Registration Application, or by visiting a regional office;
- pay withholding income tax at MyTax Illinois or with Form IL-501, Payment Coupon; and
- file Form IL-941, Illinois Withholding Income Tax Return, at MyTax Illinois to report the income tax you withheld.
If you employ household employees you may file your Illinois withholding tax annually on Form IL-1040, Illinois Individual Income Tax Return. No registration is required to use this option. We encourage you to file electronically using MyTax Illinois. For more detailed information, see Publication 121, Illinois Income Tax Withholding for Household Employees.
If you do not file annually on Form IL-1040, you must
For new registrants, the return (Form IL-941) is required to be filed electronically on a quarterly schedule, and payments (Form IL-501) are required monthly. We encourage you to file and pay electronically using MyTax Illinois.
Note: If you already file Form IL-941 and you would like to convert to the annual Form IL-1040 option, you must call us first at 217 785-3707 to close your Form IL-941 Withholding Income Tax account. If you do not call first, you may be subject to penalties and collection action.
See Publication 131, Withholding Income Tax Filing and Payment Requirements for more information.
Check with the Illinois Department of Employment Security for more information about unemployment insurance requirements at ides.illinois.gov.