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How do I file and pay withholding income tax for my household employees?

If you have household employees, are required to withhold Illinois income tax, and are not registered with the Illinois Department of Revenue for Illinois withholding income tax, you may use Form IL-1040, Illinois Individual Income Tax Return, to report the amount of Illinois income tax withheld from a household employee.

If you are registered for Illinois withholding tax, report your household employee's withholding on Form IL-941, Illinois Withholding Income Tax Return, and pay using Form IL-501, Payment Coupon. Do not report household employee withholding on Form IL-1040 if you already reported or paid this amount using Form IL-941 or Form IL-501.

Note: You may no longer use Form UI-WIT to report Illinois income tax withheld from your household employee. For more information, see Publication 121, Illinois Income Tax for Household Employees and Publication 131, Withholding Income Tax Payment and Filing Requirements.

Note: You do not need to electronically submit W-2 forms if you report income and withholding for household employees on Form IL-1040. However, if you report household employee income and withholding on Form IL-941, you are subject to the electronic filing mandate.

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.