Agencies
Services
- a person who performs services subject to the legal control and direction of an employer or
- an Illinois resident who receives payments on which federal income tax is withheld by the employer.
An employee is either
A payee is a person who receives non-wage income, gambling, sports wagering, or lottery winnings, or a lump sum payment for rights to lottery winnings.
Note: An individual who has a proprietary interest in a business that he or she can legally sell, give away, or operate without hindrance of any other party is self-employed. These individuals are not subject to withholding tax requirements.
Other Related Links
See Publication 130, Who Is Required to Withhold Illinois Income Tax or IRS Publication 15 Circular E, Employer’s Tax Guide, for more information.
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.