Form IL‑W‑4 Employee’s Illinois Withholding Allowance ...

1 Use your mouse or Tab key to move through the fields. Use your mouse or space bar to enable check boxes. Illinois Department of Revenue Form IL-W-4 Employee's Illinois Withholding Allowance certificate and Instructions Who must complete Form IL-W-4? is made to you after the first day of the claim for federal income tax purposes. You If you are an employee, you must com- next calendar quarter (that is, January 1, also will receive additional allowances if plete this form so your employer can with- April 1, July 1, or October 1) that falls at you or your spouse are age 65 or older, or hold the correct amount of Illinois Income least 30 days after the date you file the if you or your spouse are legally blind. Tax from your pay. The amount withheld change with your employer. from your pay depends, in part, on the Example: If you have a baby and file a How do I figure the correct number of allowances you claim on this new Form IL-W-4 with your employer to number of allowances?

2 Form. claim an additional exemption for the baby, Complete the worksheet on the back of Even if you claimed exemption from your employer may immediately change this page to figure the correct number Withholding on your federal Form W-4, the Withholding for all future payments of of allowances you are entitled to claim. Employee's Withholding Allowance compensation. However, if you file the new Give your completed Form IL-W-4 to your certificate , because you do not expect form on September 1, your employer does employer. Keep the worksheet for your to owe any federal income tax, you may not have to change your Withholding until records. be required to have Illinois Income Tax the first payment of compensation is made If you have more than one job or withheld from your pay (see Publication to you after October 1.)

3 If you file the new your spouse works, you should figure the 130, Who is Required to Withhold Illinois form on September 2, your employer does total number of allowances you are en- Income Tax). If you are claiming exempt not have to change your Withholding until titled to claim. Your Withholding usually will status from Illinois Withholding , you must the first payment of compensation made to be more accurate if you claim all of your check the exempt status box on Form you after December 31. allowances on the Form IL-W-4 for the IL-W-4 and sign and date the certificate . highest-paying job and claim zero on all of Do not complete Lines 1 through 3. How long is Form IL-W-4 valid? your other IL-W 4 forms. If you are a resident of Iowa, Kentucky, Your Form IL-W-4 remains valid until a Missouri, or Wisconsin, or a military new form you have filed takes effect or What if I underpay my tax?

4 Spouse, see Form W-5-NR, Employees until your employer is required by the If the amount withheld from your com- Statement of Nonresidence in Illinois , to department to disregard it. Your employer pensation is not enough to cover your determine if you are exempt. is required to disregard your Form IL-W-4 tax liability for the year, ( , you have if you claim total exemption from Illinois non-wage income, such as interest or If you do not file a completed Form Income Tax Withholding , but you have not dividends), you may reduce the number of IL-W-4 with your employer, if you fail to filed a federal Form W-4 claiming total allowances or request that your employer sign the form or to include all necessary exemption . Also, if the Internal Revenue withhold an additional amount from your information, or if you alter the form, your Service (IRS) has instructed your em- pay.

5 Otherwise, you may owe additional employer must withhold Illinois Income Tax ployer to disregard your federal Form W-4, tax at the end of the year. If you do not on the entire amount of your compensa- your employer must also disregard your have enough tax withheld from your pay, tion, without allowing any exemptions. Form IL-W-4. Finally, if you claim 15 or and you owe more than $500 tax at the When must I file? more exemptions on your Form IL-W-4 end of the year, you may owe a late-pay- without claiming at least the same number ment penalty. You should either increase You must file Form IL-W-4 when Illinois of exemptions on your federal Form W-4, Income Tax is required to be withheld from the amount you have withheld from your and your employer is not required to refer pay, or you must make estimated tax pay- compensation that you receive as an em- your federal Form W-4 to the IRS for re- ployee.

6 You should complete this form and ments. view, your employer must refer your Form You may be assessed a late payment give it to your employer on or before the IL-W-4 to the department for review. In that date you start working for your employer. penalty if your required estimated pay- case, your Form IL-W-4 will be effective ments are not paid in full by the due dates. You may file a new Form IL W-4 any time unless and until the department notifies your Withholding allowances increase. If your employer to disregard it. You may still owe this penalty for an the number of your previously claimed al- earlier quarter, even if you pay enough tax lowances decreases, you must file a new What is an exemption ? later to make up the underpayment from a Form IL-W-4 within 10 days. However, the previous quarter.

7 An exemption is a dollar amount on death of a spouse or a dependent does For additional information on penalties, which you do not have to pay Illinois not affect your Withholding allowances until see Publication 103, Uniform Penal- Income Tax. Therefore, your employer will the next tax year. ties and Interest. Visit our website at withhold Illinois Income Tax based on your compensation minus the exemptions to to obtain a copy. When does my Form IL-W-4. which you are entitled. take effect? Where do I get help? If you do not already have a Form IL-W-4 What is an Allowance ? Visit our website at on file with your employer, this form will be The dollar amount that is exempt from effective for the first payment of compen- Call our Taxpayer Assistance Division Illinois Income Tax is based on the number at 1 800 732-8866 or 217 782-3336.

8 Sation made to you after this form is filed. of allowances you claim on this form. As If you already have a Form IL-W-4 on file an employee, you receive one Allowance Call our TDD (telecommunications with this employer, your employer may unless you are claimed as a dependent on device for the deaf) at 1 800 544 5304. allow any change you file on this form to another person's tax return ( , your par- Write to become effective immediately, but is not ents claim you as a dependent on their tax required by law to change your withhold- Illinois DEPARTMENT OF REVENUE. return). If you are married, you may claim ing until the first payment of compensation additional allowances for your spouse and PO BOX 19044. any dependents that you are entitled to SPRINGFIELD IL 62794-9044. IL-W-4 (R-12/11). Illinois Withholding Allowance Worksheet General Information If you have more than one job or your spouse works, you should Complete this worksheet to figure your total Withholding figure the total number of allowances you are entitled to claim.

9 Allowances. Your Withholding usually will be more accurate if you claim all of Everyone must complete Step 1. your allowances on the Form IL-W-4 for the highest-paying job and Complete Step 2 if claim zero on all of your other IL-W-4 forms. you (or your spouse) are age 65 or older or legally blind, or You may reduce the number of allowances or request that your you wrote an amount on Line 4 of the Deductions and employer withhold an additional amount from your pay, which may Adjustments Worksheet for federal Form W-4. help avoid having too little tax withheld. 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 Write the total number of boxes you checked. 1 _____. 2 Write the number of dependents (other than you or your spouse) you will claim on your tax return.

10 2 _____. 3 Add Lines 1 and 2. Write the result. This is the total number of basic personal allowances to which you are entitled. 3 _____. 4 If you want to have additional Illinois Income Tax withheld from your pay, you may reduce the number of basic personal allowances or have an additional amount withheld. Write the total number of basic personal allowances you elect to claim on Line 4 and on Form IL-W-4, Line 1. 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 Write the total number of boxes you checked. 5 _____. 6 Write any amount that you reported on Line 4 of the Deductions and Adjustments Worksheet for federal Form W-4. 6 _____. 7 Divide Line 6 by 1,000. Round to the nearest whole number.