also will receive additional allowances if
you or your spouse are age 65 or older, or
if you or your spouse are legally blind.
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 are a partner in a same-sex civil
union, and are subject to federal income
tax on health benefits your employer
pays for your partner, these benefits are
not taxed by Illinois. Your employer will
still withhold Illinois tax on these benefits
unless you choose to claim additional
allowances to reduce your withholding
by including the amount of these benefits
on Line 6 of the Withholding Allowance
Worksheet.
If you have more than one job or
your spouse works, you should figure the
total number of allowances you are en-
titled to claim. 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.
What if I underpay my tax?
If the amount withheld from your com-
pensation is not enough to cover your
tax liability for the year, (e.g., you have
non-wage income, such as interest or
dividends), you may reduce the number of
allowances or request that your employer
withhold an additional amount from your
pay. Otherwise, you may owe additional
tax at the end of the year. If you do not
have enough tax withheld from your pay,
and you owe more than $500 tax at the
end of the year, you may owe a late-pay-
ment penalty. You should either increase
the amount you have withheld from your
pay, or you must make estimated tax pay-
ments.
For additional information on penalties,
see Publication 103, Uniform Penal-
ties and Interest. Visit our website at
tax.illinois.gov to obtain a copy.
Where do I get help?
• Visitourwebsiteattax.illinois.gov
• CallourTaxpayerAssistanceDivision
at 1 800 732-8866 or 217 782-3336
• CallourTDD(telecommunications
device for the deaf) at 1 800 544-5304
• Writeto
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19044
SPRINGFIELD IL 62794-9044
Illinois Department of Revenue
Form IL-W-4
Employee’s Illinois Withholding Allowance
Certificate and Instructions
IL-W-4 (R-12/12)
Who must complete Form IL-W-4?
If you are an employee, you must com-
plete this form so your employer can with-
hold the correct amount of Illinois Income
Taxfromyourpay.Theamountwithheld
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
berequiredtohaveIllinoisIncomeTax
withheld from your pay (see Publication
130, Who is Required to Withhold Illinois
IncomeTax).Ifyouareclaimingexempt
status from Illinois withholding, you must
check the exempt status box on Form
IL-W-4 and sign and date the certificate.
DonotcompleteLines1through3.
If you are a resident of Iowa, Kentucky,
Michigan, or Wisconsin, or a military
spouse, see Form W-5-NR, Employees
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
employermustwithholdIllinoisIncomeTax
on the entire amount of your compensa-
tion, without allowing any exemptions.
When must I file?
You must file Form IL-W-4 when Illinois
IncomeTaxisrequiredtobewithheldfrom
compensation that you receive as an em-
ployee. You should complete this form and
give it to your employer on or before the
date you start working for your employer.
You may file a new Form IL-W-4 any time
your withholding allowances increase. If
the number of your previously claimed al-
lowances 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 compen-
sation 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 withhold-
ing 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 exemption 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
youafterDecember31.
How long is Form IL-W-4 valid?
Your Form IL-W-4 remains valid until a
new form you have filed 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
IncomeTaxwithholding,butyouhavenot
filed a federal Form W-4 claiming total
exemption. Also, if the Internal Revenue
Service (IRS) has instructed your em-
ployer to disregard your federal Form W-4,
your employer must also disregard your
Form IL-W-4. Finally, if you claim 15 or
more exemptions on your Form IL-W-4
without claiming at least the same number
of exemptions on your federal Form W-4,
and your employer is not required to refer
your federal Form W-4 to the IRS for re-
view, your employer must refer your Form
IL-W-4 to the department for review. In that
case, your Form IL-W-4 will be effective
unless and until the department notifies
your employer to disregard it.
What is an “exemption”?
An “exemption” is a dollar amount on
which you do not have to pay Illinois
IncomeTax.Therefore,youremployerwill
withholdIllinoisIncomeTaxbasedonyour
compensation minus the exemptions to
which you are entitled.
What is an “allowance”?
Thedollaramountthatisexemptfrom
IllinoisIncomeTaxisbasedonthenumber
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 par-
ents 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
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