Illinois State W-2 Reporting Requirements

Is Illinois State W-2 Reporting Required?

Yes, Illinois does require state W-2 reporting.

How Must Illinois State W-2 Reporting be Filed?

Illinois only accepts electronic filings.

What are the Forms and Due Dates for Illinois State W-2 Reporting?

Illinois only requires Form W-2 to be filed.

All Forms W-2 are due by January 31.

What are the W-2 penalties for Illinois?

The W-2 penalties for Illinois are as follows:

  • Late filing (or nonfiling) penalties:
    • Tier 1 – The lesser of $250 or 2% of tax due. May be reduced by timely payments or credits.
    • Tier 2 – If not filed within 30 days of receiving a notice of nonfiling, an additional penalty will be imposed. This penalty is equal the greater of $250 or 2% of the tax due. Penalty not to exceed $5,000. This penalty will be assessed even if there is no tax due.
  • Late payment penalties: This is based on the number of days in which the payment is late.
    • 1-30 days late: 2%
    • 31+ days late: 10%
  • Other penalties and interest may apply, see the Pub. 103, Penalties and Interest for Illinois Taxes, for more information.

What is the Responsible State Filing Agency?

Illinois Department of Revenue
Willard Ice Building
101 W. Jefferson Street
Springfield, IL 62702
(800) 732-8866

What about other states?

Alabama Florida Louisiana Nebraska Oklahoma Vermont
Alaska Georgia Maine Nevada Oregon Virginia
Arizona Hawaii Maryland New Hampshire Pennsylvania Washington
Arkansas Idaho Massachusetts New Jersey Rhode Island West Virginia
California Illinois Michigan New Mexico South Carolina Wisconsin
Colorado Indiana Minnesota New York South Dakota Wyoming
Connecticut Iowa Mississippi North Carolina Tennessee
Delaware Kansas Missouri North Dakota Texas
District of Columbia Kentucky Montana Ohio Utah

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

About Author