What is a “Common Paymaster”?
We follow the Internal Revenue Service’s definition of “Common Paymaster” found at the following link: https://www.irs.gov/publications/p15a/ar02.html#en_US_2016_publink1000169608
We follow the Internal Revenue Service’s definition of “Common Paymaster” found at the following link: https://www.irs.gov/publications/p15a/ar02.html#en_US_2016_publink1000169608
Helpful tip: Our website has additional information for this topic. The Taxpayer Answer Center search includes a selection of questions and answers. However, additional resources and information are available using the website-wide search engine tool.
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.