For more detailed information including Illinois law references, please see the Illinois Department of Revenue web site or the Illinois Department of Employment Security web site.
Illinois Withholding Income Tax
Illinois income tax must be withheld by an employer if
- federal income tax is withheld and either
- compensation (i.e., wages and salaries) is paid in Illinois; or
- wages or gambling winnings are paid to an Illinois resident and no other state’s income tax is withheld.
- illinois lottery winnings are paid
- a voluntary withholding agreement applies
Illinois Unemployment Tax
Federal Employment taxes |
