Form Il-W-4 - Employee'S Illinois Withholding Allowance Certificate And Instructions

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Illinois Department of Revenue
Form IL-W-4
Employee’s Illinois Withholding Allowance
Certificate and Instructions
Who must complete Form IL-W-4?
also will receive additional allowances if
next calendar quarter (that is, January 1,
you or your spouse are age 65 or older, or
April 1, July 1, or October 1) that falls at
If you are an employee, you must com-
if you or your spouse are legally blind.
least 30 days after the date you file the
plete this form so your employer can with-
change with your employer.
hold the correct amount of Illinois Income
How do I figure the correct
Tax from your pay. The amount withheld
Example: If you have a baby and file a
number of allowances?
from your pay depends, in part, on the
new Form IL-W-4 with your employer to
number of allowances you claim on this
claim an additional exemption for the baby,
Complete the worksheet on the back of
form.
your employer may immediately change
this page to figure the correct number
the withholding for all future payments of
of allowances you are entitled to claim.
Even if you claimed exemption from
compensation. However, if you file the new
Give your completed Form IL-W-4 to your
withholding on your federal Form W-4,
form on September 1, your employer does
employer. Keep the worksheet for your
U.S. Employee’s Withholding Allowance
not have to change your withholding until
records.
Certificate, because you do not expect
the first payment of compensation is made
to owe any federal income tax, you may
If you are a partner in a same-sex civil
be required to have Illinois Income Tax
to you after October 1. If you file the new
union, and are subject to federal income
form on September 2, your employer does
withheld from your pay (see Publication
tax on health benefits your employer
not have to change your withholding until
130, Who is Required to Withhold Illinois
pays for your partner, these benefits are
Income Tax). If you are claiming exempt
the first payment of compensation made to
not taxed by Illinois. Your employer will
you after December 31.
status from Illinois withholding, you must
still withhold Illinois tax on these benefits
check the exempt status box on Form
unless you choose to claim additional
How long is Form IL-W-4 valid?
IL-W-4 and sign and date the certificate.
allowances to reduce your withholding
Do not complete Lines 1 through 3.
Your Form IL-W-4 remains valid until a
by including the amount of these benefits
new form you have filed takes effect or
on Line 6 of the Withholding Allowance
If you are a resident of Iowa, Kentucky,
until your employer is required by the
Worksheet.
Michigan, or Wisconsin, or a military
department to disregard it. Your employer
spouse, see Form W-5-NR, Employees
If you have more than one job or
is required to disregard your Form IL-W-4
Statement of Nonresidence in Illinois, to
your spouse works, you should figure the
if you claim total exemption from Illinois
determine if you are exempt.
total number of allowances you are en-
Income Tax withholding, but you have not
titled to claim. Your withholding usually will
If you do not file a completed Form
filed a federal Form W-4 claiming total
be more accurate if you claim all of your
IL-W-4 with your employer, if you fail to
exemption. Also, if the Internal Revenue
allowances on the Form IL-W-4 for the
sign the form or to include all necessary
Service (IRS) has instructed your em-
highest-paying job and claim zero on all of
information, or if you alter the form, your
ployer to disregard your federal Form W-4,
employer must withhold Illinois Income Tax
your other IL-W-4 forms.
your employer must also disregard your
on the entire amount of your compensa-
Form IL-W-4. Finally, if you claim 15 or
What if I underpay my tax?
tion, without allowing any exemptions.
more exemptions on your Form IL-W-4
If the amount withheld from your com-
without claiming at least the same number
When must I file?
pensation is not enough to cover your
of exemptions on your federal Form W-4,
tax liability for the year, (e.g., you have
You must file Form IL-W-4 when Illinois
and your employer is not required to refer
Income Tax is required to be withheld from
non-wage income, such as interest or
your federal Form W-4 to the IRS for re-
dividends), you may reduce the number of
compensation that you receive as an em-
view, your employer must refer your Form
allowances or request that your employer
ployee. You should complete this form and
IL-W-4 to the department for review. In that
withhold an additional amount from your
give it to your employer on or before the
case, your Form IL-W-4 will be effective
pay. Otherwise, you may owe additional
date you start working for your employer.
unless and until the department notifies
tax at the end of the year. If you do not
You may file a new Form IL-W-4 any time
your employer to disregard it.
have enough tax withheld from your pay,
your withholding allowances increase. If
and you owe more than $500 tax at the
the number of your previously claimed al-
What is an “exemption”?
end of the year, you may owe a late-pay-
lowances decreases, you must file a new
An “exemption” is a dollar amount on
ment penalty. You should either increase
Form IL-W-4 within 10 days. However, the
which you do not have to pay Illinois
the amount you have withheld from your
death of a spouse or a dependent does
Income Tax. Therefore, your employer will
pay, or you must make estimated tax pay-
not affect your withholding allowances until
withhold Illinois Income Tax based on your
ments.
the next tax year.
compensation minus the exemptions to
For additional information on penalties,
which you are entitled.
When does my Form IL-W-4
see Publication 103, Uniform Penal-
take effect?
ties and Interest. Visit our website at
What is an “allowance”?
tax.illinois.gov to obtain a copy.
If you do not already have a Form IL-W-4
The dollar amount that is exempt from
on file with your employer, this form will be
Illinois Income Tax is based on the number
Where do I get help?
effective for the first payment of compen-
of allowances you claim on this form. As
• Visit our website at tax.illinois.gov
sation made to you after this form is filed.
an employee, you receive one allowance
• Call our Taxpayer Assistance Division
If you already have a Form IL-W-4 on file
unless you are claimed as a dependent on
at 1 800 732-8866 or 217 782-3336
with this employer, your employer may
another person’s tax return (e.g., your par-
• Call our TDD (telecommunications
allow any change you file on this form to
ents claim you as a dependent on their tax
device for the deaf) at 1 800 544-5304
become effective immediately, but is not
return). If you are married, you may claim
• Write to
required by law to change your withhold-
additional allowances for your spouse and
ILLINOIS DEPARTMENT OF REVENUE
ing until the first payment of compensation
any dependents that you are entitled to
PO BOX 19044
is made to you after the first day of the
claim for federal income tax purposes. You
SPRINGFIELD IL 62794-9044
IL-W-4 (R-12/12)

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