Form Il-W-4 - Employee'S Illinois Withholding Allowance Certificate printable pdf download

Illinois Department of Revenue

Form IL-W-4

Employee’s and other Payee’s Illinois Withholding

Allowance Certificate and Instructions

Note: For tax years beginning on or after

is filed. If you already have a Form IL-W-4

Note: These instructions are written for

January 1, 2017, the personal exemption

on file with this employer, your employer

employees to address withholding from wages.

allowance, and additional allowances if you

may allow any change you file on this form

However, this form can also be completed and

or your spouse are age 65 or older, or if

to become effective immediately, but is not

submitted to a payor if an agreement was made

you or your spouse are legally blind, may

required by law to change your withholding

to voluntarily withhold Illinois Income tax from

not be claimed on your Form IL-1040 if

until the first payment of compensation is

other (non-wage) Illinois income.

your adjusted gross income for the taxable

made to you after the first day of the next

Who must complete Form IL-W-4?

year exceeds $500,000 for returns with a

calendar quarter (that is, January 1, April 1,

federal filing status of married filing jointly,

July 1, or October 1) that falls at least 30

If you are an employee, you must complete

or $250,000 for all other returns. You may

days after the date you file the change with

this form so your employer can withhold

complete a new Form IL-W-4 to update your

your employer.

the correct amount of Illinois Income Tax

exemption amounts and increase your Illinois

Example: If you have a baby and file a

from your pay. The amount withheld from

withholding.

new Form IL-W-4 with your employer to

your pay depends, in part, on the number of

claim an additional allowance for the baby,

allowances you claim on this form.

How do I figure the correct

your employer may immediately change

Even if you claimed exemption from

number of allowances?

the withholding for all future payments of

withholding on your federal Form W-4,

compensation. However, if you file the new

Complete the worksheet on the back of

U.S. Employee’s Withholding Allowance

form on September 1, your employer does

this page to figure the correct number

Certificate, because you do not expect

not have to change your withholding until the

of allowances you are entitled to claim.

to owe any federal income tax, you may

first payment of compensation is made to

Give your completed Form IL-W-4 to your

be required to have Illinois Income Tax

you after October 1. If you file the new form

employer. Keep the worksheet for your

withheld from your pay (see Publication

on September 2, your employer does not

records.

130, Who is Required to Withhold Illinois

have to change your withholding until the first

Income Tax). If you are claiming exempt

payment of compensation made to you after

status from Illinois withholding, you must

If you have more than one job or your

December 31.

check the exempt status box on Form

spouse works, your withholding usually will

IL-W-4 and sign and date the certificate. Do

be more accurate if you claim all of your

How long is Form IL-W-4 valid?

not complete Lines 1 through 3.

allowances on the Form IL-W-4 for the

Your Form IL-W-4 remains valid until a new

highest-paying job and claim zero on all of

If you are a resident of Iowa, Kentucky,

form you have submitted takes effect or until

your other IL-W-4 forms.

Michigan, or Wisconsin, or a military spouse,

your employer is required by the Department

see Form W-5-NR, Employee’s Statement of

How do I avoid underpaying my

to disregard it. Your employer is required to

Nonresidence in Illinois, to determine if you

disregard your Form IL-W-4 if

tax and owing a penalty?

are exempt.

•

you claim total exemption from Illinois

If you do not file a completed Form

You can avoid underpayment by reducing the

Income Tax withholding, but you have

IL-W-4 with your employer, if you fail to

number of allowances or requesting that your

not filed a federal Form W-4 claiming

sign the form or to include all necessary

employer withhold an additional amount from

total exemption, or

information, or if you alter the form, your

your pay. Even if your withholding covers

•

the Internal Revenue Service (IRS) has

employer must withhold Illinois Income Tax

the tax you owe on your wages, if you have

instructed your employer to disregard

on the entire amount of your compensation,

non-wage income that is taxable, such as

your federal Form W-4.

without allowing any exemptions.

interest on a bank account or dividends on

an investment, you may have additional tax

What is an “exemption”?

When must I submit this form?

liability. If you owe more than $500 tax at the

An “exemption” is a dollar amount on which

You should complete this form and give it

end of the year, you may owe a late-payment

you do not have to pay Illinois Income Tax

to your employer on or before the date you

penalty or will be required to make estimated

that you may claim on your Illinois Income

start work. You must submit Form IL-W-4

tax payments. For additional information

tax return.

when Illinois Income Tax is required to be

on penalties see Publication 103, Uniform

What is an “allowance”?

withheld from compensation that you receive

Penalties and Interest. Visit our website at

tax.illinois.gov to obtain a copy.

as an employee. You may file a new Form

The dollar amount that is exempt from

IL-W-4 any time your withholding allowances

Illinois Income Tax is based on the number

Where do I get help?

increase. If the number of your claimed

of allowances you claim on this form. As

allowances decreases, you must file a new

• Visit our website at tax.illinois.gov

an employee, you receive one allowance

Form IL-W-4 within 10 days. However, the

• Call our Taxpayer Assistance Division

unless you are claimed as a dependent

death of a spouse or a dependent does not

at 1 800 732-8866 or 217 782-3336

on another person’s tax return (e.g., your

affect your withholding allowances until the

• Call our TDD (telecommunications

parents claim you as a dependent on their

next tax year.

device for the deaf) at 1 800 544-5304

tax return). If you are married, you may claim

• Write to

additional allowances for your spouse and

When does my Form IL-W-4

ILLINOIS DEPARTMENT OF REVENUE

any dependents that you are entitled to claim

take effect?

PO BOX 19044

for federal income tax purposes. You also will

SPRINGFIELD IL 62794-9044

If you do not already have a Form IL-W-4

receive additional allowances if you or your

on file with your employer, this form

spouse are age 65 or older, or if you or your

will be effective for the first payment of

spouse are legally blind.

compensation made to you after this form

IL-W-4 (R-08/17)

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

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