Form Il-W-4 - Employee'S And Other Payee'S Illinois Withholding Allowance Certificate And Instructions - Illinois Department Of Revenue

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Illinois Department of Revenue
Form IL-W-4
Employee’s and other Payee’s Illinois Withholding
Allowance Certificate and Instructions
How do I figure the
effective for the first payment of compensa-
Note: These instructions are written for em-
tion made to you after this form is filed. If
ployees to address withholding from wages.
correct number of
you already have a Form IL-W-4 on file with
However, this form can also be completed and
allowances?
this employer, your employer may allow any
submitted to a payor if an agreement was made
Complete the worksheet on the back of this
change you file on this form to become effec-
to voluntarily withhold Illinois Income tax from
page to figure the correct number of allow-
tive immediately, but is not required by law
other (non-wage) Illinois income.
ances you are entitled to claim. Give your
to change your withholding until the first pay-
completed Form IL-W-4 to your employer.
Who must complete Form IL-W-4?
ment of compensation is made to you after
Keep the worksheet for your records.
the first day of the next calendar quarter (that
If you are an employee, you must complete
is, January 1, April 1, July 1, or October 1)
this form so your employer can withhold the
that falls at least 30 days after the date you
If you have more than one job or your
correct amount of Illinois Income Tax from
file the change with your employer.
spouse works, your withholding usually will
your pay. The amount withheld from your pay
Example: If you have a baby and file a
be more accurate if you claim all of your al-
depends, in part, on the number of allow-
new Form IL-W-4 with your employer to
lowances on the Form IL-W-4 for the highest-
ances you claim on this form.
claim an additional allowance for the baby,
paying job and claim zero on all of your other
Even if you claimed exemption from with-
your employer may immediately change
IL-W-4 forms.
holding on your federal Form W-4, U.S.
the withholding for all future payments of
Employee’s Withholding Allowance Cer-
How do I avoid underpaying my
compensation. However, if you file the new
tificate, because you do not expect to
form on September 1, your employer does
tax and owing a penalty?
owe any federal income tax, you may be
not have to change your withholding until the
required to have Illinois Income Tax with-
You can avoid underpayment by reducing the
first payment of compensation is made to
held from your pay (see Publication 130,
number of allowances or requesting that your
you after October 1. If you file the new form
Who is Required to Withhold Illinois In-
employer withhold an additional amount from
on September 2, your employer does not
come Tax). If you are claiming exempt
your pay. Even if your withholding covers
have to change your withholding until the first
status from Illinois withholding, you must
the tax you owe on your wages, if you have
payment of compensation made to you after
check the exempt status box on Form
non-wage income that is taxable, such as
December 31.
IL-W-4 and sign and date the certificate. Do
interest on a bank account or dividends on
not complete Lines 1 through 3.
an investment, you may have additional tax
How long is Form IL-W-4 valid?
liability. If you owe more than $500 tax at the
If you are a resident of Iowa, Kentucky,
Your Form IL-W-4 remains valid until a new
end of the year, you may owe a late-payment
Michigan, or Wisconsin, or a military spouse,
form you have submitted takes effect or until
penalty or will be required to make estimated
see Form W-5-NR, Employees Statement of
your employer is required by the Department
tax payments. For additional information
Nonresidence in Illinois, to determine if you
to disregard it. Your employer is required to
on penalties see Publication 103, Uniform
are exempt.
disregard your Form IL-W-4 if
Penalties and Interest. Visit our website at
If you do not file a completed Form
you claim total exemption from Illinois
tax.illinois.gov to obtain a copy.
IL-W-4 with your employer, if you fail to sign
Income Tax withholding, but you have
the form or to include all necessary informa-
Where do I get help?
not filed a federal Form W-4 claiming
tion, or if you alter the form, your employer
total exemption, or
• Visit our website at tax.illinois.gov
must withhold Illinois Income Tax on the
• Call our Taxpayer Assistance Division
the Internal Revenue Service (IRS) has
entire amount of your compensation, without
instructed your employer to disregard
at 1 800 732-8866 or 217 782-3336
allowing any exemptions.
• Call our TDD (telecommunications
your federal Form W-4.
When must I submit this form?
device for the deaf) at 1 800 544-5304
What is an “exemption”?
• Write to
You should complete this form and give it
An “exemption” is a dollar amount on which
ILLINOIS DEPARTMENT OF REVENUE
to your employer on or before the date you
PO BOX 19044
you do not have to pay Illinois Income Tax
start work. You must submit Form IL-W-4
SPRINGFIELD IL 62794-9044
that you may claim on your Illinois Income
when Illinois Income Tax is required to be
tax return.
withheld from compensation that you receive
What is an “allowance”?
as an employee. You may file a new Form
IL-W-4 any time your withholding allowances
The dollar amount that is exempt from
increase. If the number of your claimed al-
Illinois Income Tax is based on the number
lowances decreases, you must file a new
of allowances you claim on this form. As an
Form IL-W-4 within 10 days. However, the
employee, you receive one allowance unless
death of a spouse or a dependent does not
you are claimed as a dependent on another
affect your withholding allowances until the
person’s tax return (e.g., your parents claim
next tax year.
you as a dependent on their tax return). If
you are married, you may claim additional
When does my Form IL-W-4
allowances for your spouse and any depen-
take effect?
dents that you are entitled to claim for federal
If you do not already have a Form IL-W-4
income tax purposes. You also will receive
on file with your employer, this form will be
additional allowances if you or your spouse
are age 65 or older, or if you or your spouse
are legally blind.
IL-W-4 (R-12/14)

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