Form IL-W-4 Employee's Illinois Withholding Allowance Certificate - Illinois

Form IL-W-4 or the "Employee's Illinois Withholding Allowance Certificate" is a form issued by the Illinois Department of Revenue.

The form was last revised in August 1, 2017 and is available for digital filing. Download an up-to-date Form IL-W-4 in PDF-format down below or look it up on the Illinois Department of Revenue Forms website.

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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)
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)
Use your mouse or Tab key to move through the fields. Use your mouse or space bar to enable check boxes.
Illinois Withholding Allowance Worksheet
General Information
Use this worksheet as a guide to figure your total withholding
If you have more than one job or your spouse works, your withholding
allowances you may enter on your Form IL-W-4.
usually will be more accurate if you claim all of your allowances on the
Form IL-W-4 for the highest-paying job and claim zero on all of your
Complete Step 1.
other IL-W-4 forms.
Complete Step 2 if
You may reduce the number of allowances or request that your
• you (or your spouse) are age 65 or older or legally blind, or
employer withhold an additional amount from your pay, which may help
• you wrote an amount on Line 4 of the Deductions and
avoid having too little tax withheld.
Adjustments Worksheet for federal Form W-4.
Step 1: Figure your basic personal allowances
(including allowances for dependents)
Check all that apply:
No one else can claim me as a dependent.
I can claim my spouse as a dependent.
1 Enter the total number of boxes you checked.
1 _______________
2 Enter the number of dependents (other than you or your spouse) you will claim on your tax return.
2 _______________
3 Add Lines 1 and 2. Enter the result. This is the total number of basic personal allowances to which you are
entitled. You are not required to claim these allowances. The number of basic personal allowances that you
choose to claim will determine how much money is withheld from your pay. See Line 4 for more information. 3 _______________
4 Enter the total number of basic personal allowances you choose to claim on this line and Line 1 of
Form IL-W-4 below. This number may not exceed the amount on Line 3 above, however you can claim as
few as zero. Entering lower numbers here will result in more money being withheld(deducted) from your pay. 4 _______________
Step 2: Figure your additional allowances
Check all that apply:
I am 65 or older.
I am legally blind.
My spouse is 65 or older.
My spouse is legally blind.
5 Enter the total number of boxes you checked.
5 _______________
6 Enter any amount that you reported on Line 4 of the Deductions and Adjustments Worksheet
for federal Form W-4 plus any additional Illinois subtractions or deductions.
6 _______________
7 Divide Line 6 by 1,000. Round to the nearest whole number. Enter the result on Line 7.
7 _______________
8 Add Lines 5 and 7. Enter the result. This is the total number of additional allowances to which
you are entitled. You are not required to claim these allowances. The number of additional allowances
that you choose to claim will determine how much money is withheld from your pay.
8 _______________
9 Enter the total number of additional allowances you elect to claim on Line 2 of Form IL-W-4, below. This
number may not exceed the amount on Line 8 above, however you can claim as few as zero. Entering lower
numbers here will result in more money being withheld(deducted) from your pay.
9 _______________
IMPORTANT: If you want to have additional amounts withheld from your pay, you may enter a dollar amount on Line 3 of Form IL-W-4
below. This amount will be deducted from your pay in addition to the amounts that are withheld as a result of the allowances you have
claimed.
.
Cut here and give the certificate to your employer. Keep the top portion for your records
Illinois Department of Revenue
IL-W-4
Employee’s Illinois Withholding Allowance Certificate
1
Enter the total number of basic allowances that you
____ ____ ____ - ____ ____ - ____ ____ ____ ____
1
are claiming (Step 1, Line 4, of the worksheet).
____________
Social Security number
2
Enter the total number of additional allowances that
________________________________________________________________________
2
____________
you are claiming (Step 2, Line 9, of the worksheet).
Name
3
Enter the additional amount you want withheld
________________________________________________________________________
3
____________
(deducted) from each pay.
Street address
I certify that I am entitled to the number of withholding allowances claimed on
________________________________________________________________________
this certificate.
City
State
ZIP
Check the box if you are exempt from federal and Illinois
______________________________________________________________________
Your signature
Date
Income Tax withholding and sign and date the certificate.
Employer: Keep this certificate with your records. If you have referred the employee’s federal
certificate to the IRS and the IRS has notified you to disregard it, you may also be required to
This form is authorized under the Illinois Income Tax Act. Disclosure
disregard this certificate. Even if you are not required to refer the employee’s federal certificate to
of this information is required. Failure to provide information may
the IRS, you still may be required to refer this certificate to the Illinois Department of Revenue for
IL-W-4 (R-08/17)
result in this form not being processed and may result in a penalty.
inspection. See Illinois Income Tax Regulations 86 Ill. Adm. Code 100.7110.
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Download Form IL-W-4 Employee's Illinois Withholding Allowance Certificate - Illinois

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