Form Il-941 - Information And Instructions

Form IL-941 Information and Instructions

Step 6: Figure your balance

Line 7 — Follow the instructions on the form. This is your balance due.

If the total of your payments and credits on Line 6 is greater than your withholding amount on Line 2, review your amounts.

You may have made an error on the amount you paid or credit claimed on Line 6 or the tax you reported on Line 2. If your

information is correct and you overpaid the withholding amount, enter zero on Line 7. Do not enter a negative number on

Line 7. The overpaid withholding amount must be approved as IDOR approved credit to be able to apply it to future Illinois

withholding tax liabilities. To request verification of an amount as an IDOR-approved credit, you must submit Form IL-2000,

Request for Verification of IDOR Approved Credit for Illinois Withholding Tax. This amount is not available for use on any

future IL-941 return until you receive written notification from IDOR that the credit is approved.

Step 7: Sign here

You, or a person authorized by you through a Power of Attorney form, must sign and date the first signature line of your return.

If you do not sign your return, it will not be considered filed and you may be subject to a nonfiler penalty.

The paid preparer line must be completed by an “income tax return preparer” whom you paid to complete the return and who is

not your employee. The paid preparer’s IRS Preparer Tax Identification Number (PTIN) must be entered in the space provided.

The term “income tax return preparer” is defined as “any person who prepares for compensation, or who employs one or more

persons to prepare for compensation, any return of tax imposed by this Act or any claim for refund of tax imposed by this Act.

The preparation of a substantial portion of a return or claim for refund shall be treated as the preparation of that return or claim

for refund.” However, a person is not an income tax return preparer if all that the person does is furnish typing, reproducing, or

other mechanical assistance. (IITA Section 1501(a)(26)). The Illinois definition of income tax return preparer is substantially the

same as the IRS definition. Therefore, if the IRS does not consider you to be an income tax return preparer with respect to the

corresponding U.S. Form 941, you will generally not be considered an income tax return preparer with respect to the IL-941.

For example, if you are a reporting agent filing U.S. Form 8655 and you are not considered an income tax return preparer by

the IRS because you fall within the mechanical assistance exception, then, provided you do not render any specific Illinois

income tax advice, you will not be considered an income tax return preparer by the Department.

If you want to allow the paid preparer to discuss this return with us, check the box and print the paid preparer’s name and

phone number. This authorization will allow your designee to answer any questions that arise during the processing of your

return, call us with questions about your return, and receive or respond to notices we send. The authorization will automatically

end no later than one year from the due date of this return. You may revoke the authorization at any time by calling or writing

us.

NOTE: Form IL-941 has a scanline for automated processing that contains your FEIN, the reporting period, and a

check digit. Do not photocopy the form and use for any other FEIN or reporting period.

IL-941 Instructions (R-12/16)

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Form Il-941 - Information And Instructions - 2016 Page 8