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Possible online services disruption due to Internet related outage

A worldwide technology outage is causing disruption to some State of Illinois online systems.  We are aware of this issue and are diligently working on restoration.

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When is compensation paid in Illinois, and what are localized 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. 

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.

If you have additional inquiries, you may submit them on the Questions, Comments, or Requests form.