Pub-110, Forms W-2, W-2c, W-2G, and 1099 Filing and Storage Requirements for Employers and Payers, including 1099-K Electronic Filing Requirements

Publication 110, Forms W-2, W-2c, W-2G, and 1099 Filing and Storage Requirements for Employers and Payers, including 1099-K Electronic Filing Requirements, provides information about Illinois’ electronic filing programs and the related storage requirements for Forms W-2, W-2c, W-2G, and 1099.

The objectives of this publication are to explain

•  who is required to electronically file,
•  general procedures for the electronic filing methods and where to obtain current

• specifications,

•  the Illinois requirements for storing withholding tax records.
  

Related publications:

• Publication 130, Who is Required to Withhold Illinois Income Tax.
• Publication 131, Withholding Income Tax Payment and Filing Requirements. 
• Booklet IL-700-T, Illinois Withholding Income Tax Tables, to calculate withholding.

You have the right to call the Illinois Department of Revenue (IDOR) for help in resolving tax problems.

You have the right to privacy and confidentiality under most tax laws.

You have the right to respond, within specified time periods, to IDOR notices by asking questions, paying the amount due, or providing proof to refute the IDOR’s findings.

You have the right to appeal IDOR decisions, in many instances, within specified time periods, by asking for Department review, by filing a petition with the Illinois Independent Tax Tribunal, or by filing a complaint in circuit court.

If you have overpaid your taxes, you have the right, within specified time periods, to a credit (or, in some cases, a refund) of that overpayment.

For more information about these rights and other IDOR procedures, you may write us at the following address:

Problems Resolution Division
Illinois Department of Revenue
PO Box 19014
Springfield, IL 62794-9014

1. What are my Forms W-2, W-2c, and W-2G filing requirements for Illinois?
2. Are Forms 1099 required to be filed?
3. What are the electronic filing methods available?
4. When is the due date?
5. If I use the bulk filing method, how do I know when Forms W-2, W-2c, W-2G, or 1099 electronic file transmission has been accepted?
6.  May I use a third party service to file these information returns? 
7. What if I do not file Forms W-2, W-2c, or W-2G electronically?
8.  What are my Forms W-2, W-2c, W-2G, and 1099 storage requirements for Illinois?
9. What if I need additional information?
   

Forms W-2, W-2c, and W-2G are required to be electronically filed with Illinois. You may request a waiver of the electronic filing requirement if you do not have internet access or it is a hardship to file electronically. Contact Taxpayer Assistance at 1 800 732-8866 or 1 217 782-3336 to request Form IL-900-EW, Waiver Form. Complete the waiver form and mail it to the address listed on the form. We will notify you if the waiver is approved or denied. Important: • If you are reporting income and withholding for household employees reported on Form W-2 and you reported the income on - Form IL-1040, then you are not subject to the electronic filing mandate. - Form IL-941, then you are subject to the electronic filing mandate. See Publication 121, Illinois Income Tax Withholding for Household Employees, for more information.

• If you request and are granted a waiver from the electronic filing requirement, maintain these records for a period of three years from the due date or payment of the tax, whichever is later. Do not submit any paper returns, media storage devices (magnetic or optical) or email files unless we specifically request them. You must make them available to us if and when we request them.

For the 2020, 2021, 2022, and 2023 reporting periods, you are required to submit Forms 1099-K, Payment Card and Third Party Network Transactions, issued to a payee with an Illinois address electronically if: • you are required by the IRS to electronically file Forms 1099-K (Note: For reporting periods beginning on or after January 1, 2022, the American Rescue Plan Act of 2021, Public Law 117-2, reduced the reporting amount for Form 1099-K to $600 with no minimum number of transactions. However, Notice 2023-74 announced the delay of the new $600 Form 1099-K reporting threshold for third party settlement organizations for calendar year 2023. Reporting will not be required unless the taxpayer receives over $20,000 and has more than 200 transactions in 2023. The IRS is planning for a threshold of $5,000 for tax year 2024 as part of a phase-in to implement the $600 reporting threshold); or • the payee has four or more separate transactions, and the cumulative total exceeds $1,000. You cannot electronically submit Forms 1099-K on MyTax Illinois. These must be submitted through the Illinois FIRE Electronic Transmission Program by April 1, 2024. All other Forms 1099 are not included in the electronic filing mandate nor are they required to be submitted to Illinois, unless we request them. Payers who issue Forms 1099 (not 1099-K) • to individuals, which report Illinois income tax withheld, may voluntarily file these Forms 1099 electronically through the Illinois FIRE Electronic Transmission Program or through MyTax Illinois. • to businesses, may voluntarily file these forms electronically through the FIRE Electronic Transmission Program using the payee Taxpayer Identification Number (TIN).

1. MyTax Illinois, our online account filing and management program, may be used to submit Forms W-2, W-2c, W-2G, 1099-R, and 1099-MISC.

• If you do not already have a MyTax Illinois withholding tax account, you can create one to file using this method. Once your MyTax Illinois account is set up, you can submit information from Forms W-2, W-2c, W-2G and 1099 in MyTax Illinois by entering the information manually or by uploading a Comma Separated Value (CSV) file. NOTE: You cannot file Forms 1099-K using this method. For detailed information, go to our website at tax.illinois.gov.

• The Non-Login W2/1099 Bulk File Upload, available on MyTax Illinois, replaces the Easy Web Upload (Electronic Transmission Upload).This method does not require registration, or any software download or programming. For additional information on how to file using this method, refer to IDR-996, MyTax Illinois NonLogin Bulk Upload Submission Guide.

2. Electronic bulk filing methods - (These methods are separate from MyTax Illinois method) If you have not already registered with us for W-2 electronic transmission, you must register to obtain a Transmitter’s logon ID (ETIN) and receive test and production passwords. If you have already registered for W-2 electronic transmission, you do not have to register again for W-2G and 1099 electronic transmission. You may use the same ETIN and passwords.

• Forms W-2 and W-2c Electronic Transmission Program - To electronically file Forms W-2 and W-2c using this method, the file must be developed following the Social Security Administration’s Specifications for Filing Forms W-2 Electronically, and the additional Illinois requirements in our Forms W-2 and W-2c Electronic Transmission Program Guide.

• W-2G and 1099 Illinois FIRE Electronic Transmission Program - To electronically file Forms W-2G and all types of 1099s, including Form 1099-K, using this method, the file must be developed following the IRS Filing Information Returns Electronically (FIRE) format, and the additional requirements in the Forms W-2G and 1099 Electronic Transmission Program Guide. Form 1099-K is required to be filed using this method.

For detailed information and updates, refer to the Electronic W-2 and 1099 Transmittal Programs page on our website, tax.illinois.gov. 

All original Forms W-2 must be accepted as filed by IDOR no later than January 31 of the following year. If the due date falls on a weekend or federally observed holiday, the forms are due the next business day.

Note: 2023 W-2s must be accepted, as filed, by IDOR by January 31, 2024.

If you receive a federal extension to file your Forms W-2 you are automatically allowed that extension for Illinois. Businesses unable to comply with the due date should file Forms W-2 as soon as possible.

Forms W-2G and 1099-K must be filed electronically by April 1, 2024. Form W-2c is due as soon as possible after you discover errors. 

Reconcile the total withheld from the Forms W-2, W-2G, and 1099 with Line 2 of your Forms IL-941 for the year. Refer to the “End of the Year Instructions” section of Form IL-941 Instructions. 

If you use the electronic bulk filing option, you must obtain an “Accepted” transmission acknowledgement as proof of filing. This is a two step process.

1. Immediately after transmitting your file to us, you will see a submission acknowledgement stating the file was transmitted. Note: This initial message does not confirm the status of your transmission.

2. You must log back into your account to retrieve your acknowledgement to verify acceptance or rejection of your file. IDOR will not send the verification acknowledgement to you.

Your Form W-2, W-2c, and W-2G filing requirements are not met if you send us files in any other format (Illinois does not accept PDFs or spreadsheets (such as Excel) containing Form W-2, W-2c, or W-2G data) or filing method. Be aware that you will not receive a “Rejected” acknowledgement for files sent to us in other formats or methods. Please refer to the file specifications if you have questions about the correct file format.

For detailed instructions, please refer to the Electronic W-2 and 1099 Transmittal Program page on our website, tax.illinois.gov. 

Employers may use a third party such as a software provider to electronically create and/or electronically transmit their files to us. An employer does not register with us as a transmitter if the third-party service is transmitting the file. Make sure to select the option to file with Illinois. Note: Some third-party arrangements only create the file and the employer must still electronically transmit the file to us. The transmitter of the file must be registered with us.

If you use a third-party service, obtain your proof of filing/transmission acknowledgement from the third-party service. 

Failure to file electronically, without receiving approval from IDOR for an electronic filing waiver, can result in a $5 penalty per Form W-2, W-2c, and W-2G. We do not accept any paper returns, media storage devices (magnetic or optical) or emailed files unless we specifically request them. Household employers and others who are granted a waiver from the electronic filing requirement must still maintain these records. See What are my Forms W-2, W-2c, W-2G, and 1099 storage requirements for Illinois? for additional information. You must make them available to us if and when we request them

You, as the payer, must maintain Forms W-2, W-2c, W-2G, and 1099 (such as 1099-R, 1099-K, or 1099-MISC), in your records for a period of three years from the due date or payment of the tax, whichever is later.

More information is available on our website, tax.illinois.gov

For office locations, see Regional Office Locations & Contact Information webpage.

Visit our website at tax.illinois.gov.
For specific phone number and email contacts see our Contact Us page.
Call us at 1 800 732-8866 or 217 782-3336.
Call our TTY at 1 800 544-5304.
Write us at Illinois Department of Revenue, PO Box 19001, Springfield, IL 62794-9001.
Call our 24-hour Forms Order Line at 1 800 356-6302.

(Pub-110 - January 2024)