Illinois Department of Revenue

Form IL-W-4 Employee’s and other Payee’s Illinois Withholding

Allowance Certificate and Instructions

Note: These instructions are written for When does my Form IL-W-4 receive additional allowances if you or your
spouse are age 65 or older, or if you or your
employees to address withholding from take effect? spouse are legally blind.
wages. However, this form can also be
If you do not already have a Form IL-W-4
completed and submitted to a payor if an Note: For tax years beginning on or after
on file with your employer, this form
agreement was made to voluntarily withhold January 1, 2017, the personal exemption
will be effective for the first payment of
Illinois Income tax from other (non-wage) allowance, and additional allowances if you
compensation made to you after this form
Illinois income. or your spouse are age 65 or older, or if
is filed. If you already have a Form IL-W-4
you or your spouse are legally blind, may
on file with this employer, your employer
Who must complete Form IL- may allow any change you file on this form
not be claimed on your Form IL-1040 if
W-4? to become effective immediately, but is not
your adjusted gross income for the taxable
year exceeds $500,000 for returns with a
If you are an employee, you must complete required by law to change your withholding
federal filing status of married filing jointly,
this form so your employer can withhold until the first payment of compensation is
or $250,000 for all other returns. You may
the correct amount of Illinois Income Tax made to you after the first day of the next
complete a new Form IL-W-4 to update
from your pay. The amount withheld from calendar quarter (that is, January 1, April 1,
your exemption amounts and increase your
your pay depends, in part, on the number of July 1, or October 1) that falls at least 30
Illinois withholding.
allowances you claim on this form. days after the date you file the change with
Even if you claimed exemption from your employer. How do I figure the correct
withholding on your federal Form W-4, Example: If you have a baby and file a
U.S. Employee’s Withholding Allowance
number of allowances?
new Form IL-W-4 with your employer to
Certificate, because you do not expect claim an additional allowance for the baby, Complete the worksheet on the back of
to owe any federal income tax, you may your employer may immediately change this page to figure the correct number
be required to have Illinois Income Tax the withholding for all future payments of of allowances you are entitled to claim.
withheld from your pay (see Publication compensation. However, if you file the new Give your completed Form IL-W-4 to your
130, Who is Required to Withhold Illinois form on September 1, your employer does employer. Keep the worksheet for your
Income Tax). If you are claiming exempt not have to change your withholding until records.
status from Illinois withholding, you must the first payment of compensation is made If you have more than one job or your
check the exempt status box on Form to you after October 1. If you file the new spouse works, your withholding usually will
IL-W-4 and sign and date the certificate. Do form on September 2, your employer does be more accurate if you claim all of your
not complete Lines 1 through 3. not have to change your withholding until the allowances on the Form IL-W-4 for the
If you are a resident of a Iowa, Kentucky, first payment of compensation made to you highest-paying job and claim zero on all of
Michigan, or Wisconsin, or a military spouse, after December 31. your other IL-W‑4 forms.
see Form W-5-NR, Employee’s Statement of
Nonresidence in Illinois, to determine if you How long is Form IL-W-4 valid? How do I avoid underpaying
are exempt. Your Form IL-W-4 remains valid until a new my tax and owing a penalty?
If you are an Illinois resident who works for form you have submitted takes effect or until You can avoid underpayment by reducing
an employer in a non-reciprocal state but your employer is required by the Department the number of allowances or requesting that
you work from home or in locations in Illinois to disregard it. Your employer is required to your employer withhold an additional amount
for more than 30 working days, you may disregard your Form IL-W-4 if from your pay. Even if your withholding
need to adjust your withholding or begin • you claim total exemption from Illinois covers the tax you owe on your wages, if you
making estimated payments. For additional Income Tax withholding, but you have have non-wage income that is taxable, such
information, go to tax.illinois.gov. not filed a federal Form W-4 claiming as interest on a bank account or dividends
If you do not file a completed Form total exemption, or on an investment, you may have additional
IL-W-4 with your employer, if you fail to • the Internal Revenue Service (IRS) has tax liability. If you owe more than $500
sign the form or to include all necessary instructed your employer to disregard tax at the end of the year, you may owe a
information, or if you alter the form, your your federal Form W-4. late-payment penalty or will be required to
employer must withhold Illinois Income Tax make estimated tax payments. For additional
on the entire amount of your compensation, What is an “exemption”? information on penalties see Publication
without allowing any exemptions. 103, Uniform Penalties and Interest. Visit our
An “exemption” is a dollar amount on which
website at tax.illinois.gov to obtain a copy.
you do not have to pay Illinois Income Tax
When must I submit this form? that you may claim on your Illinois Income
You should complete this form and give it tax return.
Where do I get help?
to your employer on or before the date you • Visit our website at tax.illinois.gov
start work. You must submit Form IL-W-4
What is an “allowance”? • Call our Taxpayer Assistance Division
when Illinois Income Tax is required to be The dollar amount that is exempt from at 1 800 732-8866 or 217 782-3336
withheld from compensation that you receive Illinois Income Tax is based on the number • Call our TDD (telecommunications
as an employee. You may file a new Form of allowances you claim on this form. As an device for the deaf) at 1 800 544‑5304
IL‑W-4 any time your withholding allowances employee, you receive one allowance unless • Write to
increase. If the number of your claimed you are claimed as a dependent on another ILLINOIS DEPARTMENT OF REVENUE
person’s tax return (e.g., your parents claim PO BOX 19044
allowances decreases, you must file a new
you as a dependent on their tax return). If SPRINGFIELD IL 62794-9044
Form IL-W-4 within 10 days. However, the
death of a spouse or a dependent does not you are married, you may claim additional
affect your withholding allowances until the allowances for your spouse and any
next tax year. dependents that you are entitled to claim for
federal income tax purposes. You also will
IL-W-4 (R-05/20)
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
Complete Step 1. Form IL-W-4 for the highest-paying job and claim zero on all of your
Complete Step 2 if 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
employer withhold an additional amount from your pay, which may help
• you wrote an amount on Line 4 of the Deductions Worksheet for avoid having too little tax withheld.
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 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
Social Security number are claiming (Step 1, Line 4, of the worksheet). 1 ____________
2 Enter the total number of additional allowances that
________________________________________________________________________
Name you are claiming (Step 2, Line 9, of the worksheet). 2 ____________
3 Enter the additional amount you want withheld
________________________________________________________________________
Street address (deducted) from each pay. 3 ____________
________________________________________________________________________ I certify that I am entitled to the number of withholding allowances claimed on
City State ZIP this certificate.
Check the box if you are exempt from federal and Illinois ______________________________________________________________________
Income Tax withholding and sign and date the certificate. Your signature Date

Employer: Keep this certificate with your records. If you have referred the employee’s federal
Printed by the authority certificate to the IRS and the IRS has notified you to disregard it, you may also be required to
of the State of Illinois - 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
PO Number: 2200208 - 500 copies 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-05/20) 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.