Note: For tax years beginning on or after
January 1, 2017, the personal exemption
allowance, and additional allowances if you
or your spouse are age 65 or older, or if
you or your spouse are legally blind, may
not be claimed on your Form IL-1040 if
your adjusted gross income for the taxable
year exceeds $500,000 for returns with a
federal filing status of married filing jointly,
or $250,000 for all other returns. You may
complete a new Form IL-W-4 to update
your exemption amounts and increase your
Illinois withholding.
How do I figure the correct
number of allowances?
Complete the worksheet on the back of
this page to figure the correct number
of allowances you are entitled to claim.
Give your completed Form IL-W-4 to your
employer. Keep the worksheet for your
records.
If you have more than one job or your
spouse works, your withholding 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 other IL-W-4 forms.
How do I avoid underpaying
my tax and owing a penalty?
You can avoid underpayment by reducing
the number of allowances or requesting that
your employer withhold an additional amount
from your pay. Even if your withholding
covers the tax you owe on your wages, if you
have non-wage income that is taxable, such
as interest on a bank account or dividends
on an investment, you may have additional
tax liability. If you owe more than $500
tax at the end of the year, you may owe a
late-payment penalty or will be required to
make estimated tax payments. For additional
information on penalties see Publication
103, Uniform Penalties and Interest. Visit our
website at tax.illinois.gov to obtain a copy.
Where do I get help?
• Visit our website at tax.illinois.gov
• Call our Taxpayer Assistance Division
at 1 800 732-8866 or 217 782-3336
• Call our TDD (telecommunications
device for the deaf) at 1 800 544-5304
• Write to
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19044
SPRINGFIELD IL 62794-9044
Illinois Department of Revenue
Form IL-W-4
Employee’s and other Payee’s Illinois Withholding
Allowance Certificate and Instructions
IL-W-4 (R-12/19)
Note: These instructions are written for
employees to address withholding from
wages. However, this form can also be
completed and submitted to a payor if an
agreement was made to voluntarily withhold
Illinois Income tax from other (non-wage)
Illinois income.
Who must complete Form IL-
W-4?
If you are an employee, you must complete
this form so your employer can withhold
the correct amount of Illinois Income Tax
from your pay. The amount withheld from
your pay depends, in part, on the number of
allowances you claim on this form.
Even if you claimed exemption from
withholding on your federal Form W-4,
U.S. Employee’s Withholding Allowance
Certificate, because you do not expect
to owe any federal income tax, you may
be required to have Illinois Income Tax
withheld from your pay (see Publication
130, Who is Required to Withhold Illinois
Income Tax). If you are claiming exempt
status from Illinois withholding, you must
check the exempt status box on Form
IL-W-4 and sign and date the certificate. Do
not complete Lines 1 through 3.
If you are a resident of Iowa, Kentucky,
Michigan, or Wisconsin, or a military spouse,
see Form W-5-NR, Employee’s Statement of
Nonresidence in Illinois, to determine if you
are exempt.
If you do not file a completed Form
IL-W-4 with your employer, if you fail to
sign the form or to include all necessary
information, or if you alter the form, your
employer must withhold Illinois Income Tax
on the entire amount of your compensation,
without allowing any exemptions.
When must I submit this form?
You should complete this form and give it
to your employer on or before the date you
start work. You must submit Form IL-W-4
when Illinois Income Tax is required to be
withheld from compensation that you receive
as an employee. You may file a new Form
IL-W-4 any time your withholding allowances
increase. If the number of your claimed
allowances decreases, you must file a new
Form IL-W-4 within 10 days. However, the
death of a spouse or a dependent does not
affect your withholding allowances until the
next tax year.
When does my Form IL-W-4
take effect?
If you do not already have a Form IL-W-4
on file with your employer, this form
will be effective for the first payment of
compensation made to you after this form
is filed. If you already have a Form IL-W-4
on file with this employer, your employer
may allow any change you file on this form
to become effective immediately, but is not
required by law to change your withholding
until the first payment of compensation is
made to you after the first day of the next
calendar quarter (that is, January 1, April 1,
July 1, or October 1) that falls at least 30
days after the date you file the change with
your employer.
Example: If you have a baby and file a
new Form IL-W-4 with your employer to
claim an additional allowance for the baby,
your employer may immediately change
the withholding for all future payments of
compensation. However, if you file the new
form on September 1, your employer does
not have to change your withholding until
the first payment of compensation is made
to you after October 1. If you file the new
form on September 2, your employer does
not have to change your withholding until the
first payment of compensation made to you
after December 31.
How long is Form IL-W-4 valid?
Your Form IL-W-4 remains valid until a new
form you have submitted takes effect or until
your employer is required by the Department
to disregard it. Your employer is required to
disregard your Form IL-W-4 if
• you claim total exemption from Illinois
Income Tax withholding, but you have
not filed a federal Form W-4 claiming
total exemption, or
• the Internal Revenue Service (IRS) has
instructed your employer to disregard
your federal Form W-4.
What is an “exemption”?
An “exemption” is a dollar amount on which
you do not have to pay Illinois Income Tax
that you may claim on your Illinois Income
tax return.
What is an “allowance”?
The dollar amount that is exempt from
Illinois Income Tax is based on the number
of allowances you claim on this form. As an
employee, you receive one allowance unless
you are claimed as a dependent on another
person’s tax return (e.g., your parents claim
you as a dependent on their tax return). If
you are married, you may claim additional
allowances for your spouse and any
dependents that you are entitled to claim for
federal income tax purposes. You also will
receive additional allowances if you or your
spouse are age 65 or older, or if you or your
spouse are legally blind.
