Illinois Department of Revenue
Publication 131 January 2024
Withholding Income Tax Payment and Filing Requirements
The information in this publication
is current as of the date of the
publication. Please visit our website at
tax.illinois.gov to verify you have the
most current revision.
This publication is written in the plain
English style so the tax information is
easier to understand. As a result, we
do not directly quote Illinois statutes
and the Illinois Administrative Code.
The contents of this publication are
informational only and do not take
the place of statutes, rules, and court
decisions.
Taxpayer Bill of Rights
• You have the right to call the Illinois Department of
Revenue (IDOR) for help in resolving tax problems.
• You have the right to privacy and condentiality under
most tax laws.
• You have the right to respond, within specied time
periods, to IDOR notices by asking questions, paying
the amount due, or providing proof to refute IDOR’s
ndings.
• You have the right to appeal IDOR decisions, in many
instances, within specied time periods, by asking for
department review, by ling a petition with the Illinois
About this publication
This publication guides an employer or payer in paying and reporting Illinois
Withholding Income Tax. You need to know this information if you are an employer or
withholding agent.
The objectives of this publication are to explain
• when and how to make your payments and le your returns, and
• the dierent payment schedules.
Related publications:
• Publication 121, Illinois Income Tax Withholding for Household Employees.
• Publication 130, Who is Required to Withhold Illinois Income Tax.
• Booklet IL-700-T, Illinois Withholding Income Tax Tables
• Publication 131-D, Withholding Income Tax Payment and Return Due Dates
Contents
Who must le Form IL-941? .........................................................................................2
When am I required to le Form IL-941? ......................................................................2
What if I am ling my rst IL-941 return? ......................................................................2
When am I required to pay? ........................................................................................2
How is my payment frequency determined? ................................................................2
How do I pay and le? .................................................................................................. 2
How do I calculate how much my IL-501 payments should be?...................................3
Where do I report the amount of Illinois Income Tax I
withheld from my employees’ or others’ pay? ......................................................... 3
What if my business name or address has changed? ..................................................4
What if I no longer have employees or my business has closed? ................................4
What if I registered for Withholding Income Tax in error? .............................................4
What if my due date falls on a weekend or state recognized holiday? .........................4
Where do I get help? ....................................................................................................4
Descriptions of the payment and return schedules ......................................................4
Get forms and other information at tax.illinois.gov
For information or forms
Independent Tax Tribunal, or by ling a complaint in
circuit court.
• If you have overpaid your taxes, you have the right,
within specied time periods, to a credit (or, in some
cases, a refund) of that overpayment.
For more information about these rights and other IDOR
procedures, you may write us at the following address:
Problems Resolution Oce
Illinois Department of Revenue
PO Box 19014
Springeld, IL 62794-9014
Printed by authority of the state of Illinois -
web only, 1 copy PUB-131 (R-01/24).
• Visit our website at tax.illinois.gov
• Call 800 732-8866 or 217 782-3336
• Call TTY at 1 800 544-5304
PUB-131 (R-01/24)Page 2 of 5
Withholding Income Tax Payment and Filing Requirements
What if I am ling my rst
IL-941 return?
If you are ling your rst return, check
the appropriate box on Form IL-941,
Step 1, or sign up for our online ling
program, MyTax Illinois, on our website at
mytax.illinois.gov.
When am I required to pay?
Payments are made electronically or with
Form IL-501. There are two dierent
payment schedules — monthly and semi-
weekly.
• Monthly IL-501 payments are due by
the 15th day of the month following the
month in which the tax was withheld.
• Semi-weekly IL-501 payments are
due by Wednesday for amounts
withheld on the preceding Wednesday,
Thursday, or Friday, and by Friday for
amounts withheld on the preceding
Saturday, Sunday, Monday, or
Tuesday.
Electronic mandates for Illinois
withholding income tax: You must make
withholding tax payments electronically
if you are assigned to the semi-weekly
payment schedule. These payments are
generally due three to seven days after
each payroll or other payment subject to
withholding.
Note: You will owe a late-payment penalty
if you do not pay the tax you owe by each
payment due date.
For additional information, see Publication
131-D, Withholding Income Tax Payment
and Return Due Dates.
How is my payment
frequency determined?
Payment due dates are determined by
the payment schedule we assign to you
based on your liability during the look-back
period, and the day you pay your payees
from whom tax is withheld, or if you reach
the $12,000 threshold during a quarter.
Annually, we review the total amount, as
reported on returns led, that was withheld
during the “look-back” period. The “look-
back” period is the one-year period ending
on June 30 of the immediately preceding
calendar year. For calendar year 2024, the
“look-back” period is July 1, 2022, through
June 30, 2023. At the end of the annual
review, we notify you if your payment
frequency changes.
Monthly
• First-time taxpayers and taxpayers
who have reported $12,000 or less
in withholding during the “look-back”
period, are assigned to the monthly
payment and quarterly return
schedule.
Semi-weekly
• If you reported more than $12,000
in withholding during the “look-back”
period, you are assigned to the semi-
weekly payment schedule.
• If you exceed $12,000 in withholding
during a quarter, it is your responsibility
to begin to pay your Illinois withholding
income tax semi-weekly in the
following quarter, the remainder of the
year, and the subsequent year.
How do I pay and le?
All Forms IL-941 must be led
electronically. If you are unable to le
electronically, you may request Form
IL-900-EW, Waiver Request, through our
Taxpayer Assistance Division. The Waiver
Request must be completed and submitted
back to IDOR. You will be notied if the
Waiver Request is approved or denied.
The forms used to pay and le withholding
income tax are:
• Form IL-501, Payment Coupon
and Instructions (used to make
withholding payments to IDOR),
• Form IL-941, Illinois Withholding
Income Tax Return (used to le
quarterly to report Illinois withholding
tax amounts to IDOR),
• Schedules WC, Withholding Income
Tax Credits, and WC-I, Withholding
Income Tax Credits Information,
Who must le Form IL-941?
You must le Form IL-941 if you paid
amounts subject to Illinois withholding
income tax (either required or by voluntary
agreement), such as:
• Wages and other employee
compensation including bonus,
overtime, and commission pay,
usually reported to the recipient on a
Form W-2.
• Non-wage income such as pensions,
annuities, unemployment income, and
sick pay for which you have agreed
to voluntarily withhold Illinois Income
Tax, usually reported to a recipient on a
Form 1099.
• Lottery winnings of $1,000 or more;
or gambling, pari-mutuel wagering, or
sports wagering winnings subject to
federal withholding (more than $5,000)
usually reported to a recipient on a
Form W-2G.
• Amounts paid to purchase rights to
Illinois lottery winnings reported on a
Form 1099-MISC.
Note: Form IL-941 is the only form used
to report Illinois Income Tax withholding
with the exception of household employee
withholding, which can be reported on
Form IL-1040, Individual Income Tax
return. If you have household employees,
see Publication 121, Illinois Income Tax
Withholding for Household Employees.
For more information, see Publication
130, Who is Required to Withhold Illinois
Income Tax.
You must le Form IL-941 even if no
tax was withheld during the reporting
period (e.g., employees who are seasonal
workers). If you permanently discontinue
having Illinois employees, complete Step 2,
Line B, for your nal reporting period.
When am I required to le
Form IL-941?
All Forms IL-941 must be led
electronically. Your Form IL-941 return is
due quarterly. The Form IL-941 is due by
the last day of the month that follows
the end of the quarter - refer to the
“Quarterly Filer” table. See the Form
IL-941 Instructions for more information.
Unlike the federal government, Illinois
does not have an annual reconciliation
return.
Important:
• If the return due date falls on a
weekend or holiday, Form IL-941 is due
on the next business day.
• All lers will be assigned to make either
monthly payments, or semi-weekly
payments.
General Information
2024 Quarterly Filer
Your Form IL-941 is due by the last day of the month that follows the end of the quarter.
The quarter includes... Quarter ends Form IL-941 is due
1. January, February, March March 31 April 30, 2024
2. April, May, June June 30 July 31, 2024
3. July, August, September September 30 October 31, 2024
4. October, November, December December 31 January 31, 2025
PUB-131 (R-01/24)
Page 3 of 5
Withholding Income Tax Payment and Filing Requirements
provide detailed information about the
withholding income tax credits, how
to calculate them and where to report
them, and
• Schedule P, Illinois Withholding
Schedule, is required to be completed
with your Form IL-941 to verify Illinois
income and withholding records. You
are required to complete a Schedule
P-X, Amended Illinois Withholding
Schedule with your Form IL-941-X.
Taxpayers assigned to the semi-
weekly payment schedule must
make all payments electronically.
To le — You may use
• MyTax Illinois,
• Federal/State Employment Taxes (FSET)
program, which uses IDOR-approved
Tax-Prep software programs (software
you develop or purchase o-the-shelf) to
le electronically.
To pay — You may use
• MyTax Illinois,
• an IDOR-approved Tax-Prep software
program, or
• ACH Credit payment option.
MyTax Illinois is our online account ling
and management program that is available
to you, free of charge, to le, pay, and
monitor your Illinois tax accounts.
For detailed information, go to our website
at tax.illinois.gov.
Electronic mandates for Illinois
withholding income tax:
• You must make withholding tax
payments electronically if you are
assigned to the semi-weekly payment
schedule.
• You are required to electronically
submit Forms W-2, W-2c, W-2G, and
1099-K to Illinois. See Publication
110, Forms W-2, W-2c, W-2G,
and 1099 Filing and Storage
Requirements for Employers and
Payers, including 1099-K Electronic
Filing Requirements.
Make separate payments if your
liability is for two separate quarters.
Be sure to identify the reporting period to
which each payment applies. Otherwise, a
penalty could result for the payment being
applied to the incorrect period.
For example: If you are assigned to the
semi-weekly payment and quarterly return
schedule, and your tax withheld is from
two dierent quarters, then send us two
separate payments to reect the tax being
reported on two dierent returns (IL-941).
If you pay one half of your employees on
Monday, September 30, 2024, and the
other half of your employees on Tuesday,
October 1, 2024, both payments are due
on Friday, October 4, 2024. However, the
payday of September 30, 2024, is in the
third quarter and the payday of October 1,
2024, is in the fourth quarter. Therefore,
two separate payments are required.
Note: Withholding income tax is a
“trust” tax and may be subject to penalty
and interest if not reported correctly or
paid timely. For more information about
penalties and interest, see Publication
103, Penalties and Interest for Illinois
Taxes.
How do I calculate how
much my IL-501 payments
should be?
The IL-501 payments you make should
be the exact amount you withheld from
your payee minus any credits you may
have available. For example:
Example 1: Monthly payment schedule
(no credits)
Your January 1 - January 31 payroll
totaled $15,000; you withheld Illinois
Income Tax totaling $600 from your
employees’ pay; and you have no
available credits on your account. Your
IL-501 payment should be $600.
Payroll total = $15,000.00
IL withholding total = $600.00
Credits = - 0.00
IL-501 payment = $600.00
Example 2: Monthly payment schedule
(with credits) -
Your January 1 - January 31 payroll
totaled $15,000; you withheld Illinois
Income Tax totaling $600 from your
employees’ pay; and you calculated a
minimum wage credit of $250. Your IL-501
payment should be $350.
Payroll total = $15,000.00
IL withholding total = $600.00
Credits = - 250.00
IL-501 payment = $350.00
Please plan your payments accordingly so
that your account remains in balance.
Example 3: Semi-weekly payment
schedule (no credits)
Your January 1 - January 7 payroll totaled
$18,000; you withheld Illinois Income Tax
totaling $2,000 from your employees’ pay;
and you have no available credits on your
account. Your IL-501 payment should be
$2,000.
Payroll total = $18,000.00
IL withholding total = $2,000.00
Credits = - 0.00
IL-501 payment = $2,000.00
Example 4: Semi-weekly payment
schedule (with credits)
Your January 1 - January 7 payroll totaled
$20,000; you withheld Illinois Income Tax
totaling $4,000 from your employees’ pay;
and you received a DCEO credit of $500
that was available for use. Your IL-501
payment should be $3,500.
Payroll total = $20,000.00
IL withholding total = $4,000.00
Credits = - 500.00
IL-501 payment = $3,500.00
Please plan your payments accordingly so
that your account remains in balance.
Note: See Booklet IL-700-T for the exact
amount to withhold from your employee’s/
or payee’s income.
Where do I report the
amount of Illinois Income
Tax I withheld from my
employees’ or others’ pay?
You must report the amount of Illinois
Income Tax you withheld, based upon the
date you issued payroll, on Step 4 of your
Form IL-941. Note: If you withheld no
Illinois Income Tax from your employees or
payees during a given month, make sure to
enter “0” in the total line for that month.
For example:
• You withheld no Illinois Income Tax
from your payroll on January 15 and
January 30. On the rst month of
the quarter, enter the total of “$0” for
your January payroll on Line 2a and
Line 2b.
• You withheld Illinois Income Tax from
your payroll on February 15 of $225
and February 28 of $300. On the
second month of the quarter, enter
$225 on the 15th and $300 on the
28th. Then enter the total of $525 on
Line 2c.
• You withheld Illinois Income Tax from
your payroll on March 15 and March 30
of $300 each. On the third month of
the quarter, enter $300 on the 15th and
$300 on the 30th. Then, enter the total
of $600 on Line 2d.
• Add Lines 2b, 2c, and 2d.
• On your Form IL-941 submitted by April
30 for the rst quarter of 2024, you
would report $1,125 on Line 2.
For more information, see the Form IL-941
Instructions.
PUB-131 (R-01/24)Page 4 of 5
Withholding Income Tax Payment and Filing Requirements
Descriptions of the payment and return schedules
Semi-weekly Payment / Quarterly Return
• Taxpayers who, during the “look-back” period, reported more than $12,000 in withholding,
are assigned to the semi-weekly payment and quarterly return schedule.
• Taxpayers who, during the quarter, reported more than $12,000 in withholding, must begin
making semi-weekly payments in the following quarter, the remainder of the year and the
subsequent year.
Semi-weekly payments are required to be made electronically. Generally, payments are
due three to seven days after every payroll. For payment due dates, see Publication 131-D,
Withholding Income Tax Payment and Return Due Dates.
A return is due each quarter even if there is no tax withheld (for example, seasonal businesses
will le a Form IL-941 reporting $0 tax during the quarter no income is paid). On the return,
total all information for the quarter and be sure to sign it. Do not le an annual return.
Illinois follows the federal rule that allows you at least three banking days to make your
payments after you withhold tax. For example, if you withhold tax on a Friday and Monday is a
holiday, your payment is due on Thursday rather than Wednesday.
File your return
Pay electronically by electronically
by
Semi-weekly Payment and
Quarterly Return Schedule
Monthly Payment / Quarterly Return
First-time taxpayers and taxpayers who have reported $12,000 or less in withholding during
the “look-back” period, are assigned to the monthly payment and quarterly return schedule.
You must pay all amounts withheld during the month by the 15th day of the following month.
We encourage you to use an electronic method to make your payments.
A return is due each quarter even if there is no tax withheld (for example, seasonal businesses
will le a Form IL-941 reporting $0 tax during the quarter no income is paid). On the return,
total all information for the quarter and be sure to sign it. Do not le an annual return.
Warning! Penalty information
Failure to comply with your required payment due dates may result in assessment of late-payment penalties. See
Publication 103, Penalties and Interest for Illinois Taxes.
What if my business name
or address has changed?
If your business name or address has
changed from your last return, check
the appropriate box on Form IL-941,
Step 1. You also can make changes to
your business name by completing and
submitting Form REG-3-C, Business
Information Update, and updates to your
address on MyTax Illinois.
What if I no longer have
employees or my business
has closed?
If you are a seasonal business and will be
opening back up during the next season,
continue to le your returns. Even if you do
not pay any wages or withhold any tax, you
must still le a return.
Withholding income tax is not
considered withheld until the date
you pay your employees.
If your business has permanently stopped
withholding because 1) it has closed or 2)
you no longer pay wages, check the box
on Form IL-941, Step 2, Line B, and write
the date you stopped paying wages. Do
not forget to le a nal return. You may
also cease your account through MyTax
Illinois, our online account management
program, available on our website at
tax.illinois.gov.
What if I registered for
Withholding Income Tax in
error?
To cancel your registration, call the
Central Registration Division of the Illinois
Department of Revenue at 217 785-3707.
What if my due date falls
on a weekend or state
recognized holiday?
Any time a due date falls on a weekend or
state recognized holiday, we adjust the due
date to the next business day.
Where do I get help?
• Visit our website at tax.illinois.gov
• Call us at 1 800 732-8866 or
217 782-3336
• Call TTY at 1 800 544-5304
• Write to
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19001
SPRINGFIELD IL 62794-9001
Monthly Payment and
Quarterly Return Schedule
Pay electronically File your return
or use Form IL-501 by electronically by
April 30, 2024
July 31, 2024
October 31, 2024
January 31, 2025
15th of each month
for amounts withheld in
the preceding month.
Wednesday for amounts
withheld on the preceding
Wednesday, Thursday, or
Friday, and
Friday for amounts with-
held on the preceding
Saturday, Sunday, Monday,
or Tuesday.
April 30, 2024
July 31, 2024
October 31, 2024
January 31, 2025
PUB-131 (R-01/24)
Page 5 of 5
Withholding Income Tax Payment and Filing Requirements
Visit our website at tax.illinois.gov. For specic phone number and email contacts, see our
Contact Us page.
Call us at 1 800 732-8866 or 217 782-3336.
Call TTY at 1 800 544-5304.
Write us at Illinois Department of Revenue, PO Box 19001, Springeld, IL 62794-9001.
Call our 24-hour Forms Order Line at 1 800 356-6302.
Contact Information
15 Executive Drive
Business Center One, Suite 2
Fairview Heights, Illinois 62208-1331
200 South Wyman Street
Rockford, Illinois 61101-1237
Oce Locations
Suburban North Regional Building
9511 Harrison Street FA 203
Des Plaines, Illinois 60016-1563
555 West Monroe Street
Suite 1100
Chicago, Illinois 60661-3605
Willard Ice Building
101 West Jeerson
Springeld, Illinois 62702-5145
2309 W. Main, Suite 114
Marion, Illinois 62959-1196
