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Pub-130, Who is Required to Withhold Illinois Income Tax

About this publication

Publication 130, Who is Required to Withhold Illinois Income Tax, is about Illinois income tax withholding requirements. The objectives of this publication are to identify

  • who is an employer or payer;
  • who is an employee or payee;
  • when withholding must occur;
  • other withholding requirements for payments of lottery or gambling winnings and purchases of rights to lottery winnings;
  • what forms you must give to employees, payees, and lottery or gambling winners; and
  • what records you should keep.

Related publications:

  • Publication 131, Withholding Income Tax Payment and Filing Requirements;
  • Booklet IL-700-T, Illinois Withholding Income Tax Tables, to calculate withholding;
  • Publication 110, W-2, W-2c, W-2G, and 1099 Filing and Storage Requirements for Employers and Payers, including New 1099-K Electronic Filing Requirements; and
  • Publication 121, Illinois Income Tax Withholding for Household Employees.

The information in this publication is current as of the date of the publication. Please visit our website at tax.illinois.gov to verify you have the most current revision.

This publication is written in the plain English style so the tax information is easier to understand. As a result, we do not directly quote Illinois statutes and the Illinois Administrative Code. The contents of this publication are informational only and do not take the place of statutes, rules, and court decisions. For many topics covered in this publication, we have provided a reference to the applicable section or part of the Illinois Administrative Code for further clarification or more detail. All of the sections and parts referenced can be found in Title 86 of the Code.

Taxpayer Bill of Rights

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 OFFICE
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19014
SPRINGFIELD IL 62794-9014

Get Illinois Department of Revenue forms and information at tax.illinois.gov

Contents

  1. General Information
  2. Withholding Illinois Income Tax for My Employees
  3. Withholding Illinois Income Tax for Lottery or Gambling Winnings
  4. Withholding Illinois Income Tax for Purchases of the Rights to Lottery Winnings
  5. Illinois Income Tax Forms for Determining Withholding from Employees and Lottery or Gambling Winners

Office locations

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

Contact Information

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 TDD (telecommunications device for the deaf) 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.

(Pub130 - August 2022)