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


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
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
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 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
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
any dependents that you are entitled to claim
take effect?
PO BOX 19044
for federal income tax purposes. You also will
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)


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