receive additional allowances if you or your
spouse are age 65 or older, or if you or your
spouse are legally blind.
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 ling status of married ling 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 gure the correct
number of allowances?
Complete the worksheet on the back of
this page to gure the correct number
of allowances you are entitled to claim.
Give your completed Form IL-W-4 to your
records.
If you have more than one job or your
spouse works, your withholding usually will
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?
your employer withhold an additional amount
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 $1,000
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
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 Certicate and Instructions
IL-W-4 (R-07/23)
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
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
Certicate, because you do not expect
to owe any federal income tax, you may
be required to have Illinois Income Tax
130, Who is Required to Withhold Illinois
Income Tax). If you are claiming exempt
status from Illinois withholding, you must
IL-W-4 and sign and date the certicate. Do
not complete Lines 1 through 3.
If you are a resident of a 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 are an Illinois resident who works for
an employer in a non-reciprocal state but
you work from home or in locations in Illinois
for more than 30 working days, you may
need to adjust your withholding or begin
making estimated payments. For additional
information, go to tax.illinois.gov.
If you do not le a completed Form
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
when Illinois Income Tax is required to be
withheld from compensation that you receive
as an employee. You may le a new Form
IL-W-4 any time your withholding allowances
allowances decreases, you must le a new
Form IL-W-4 within 10 days. However, the
death of a spouse or a dependent does not
aect your withholding allowances until the
next tax year.
When does my Form IL-W-4
take eect?
If you do not already have a Form IL-W-4
will be eective for the rst payment of
is led. If you already have a Form IL-W-4
on le with this employer, your employer
may allow any change you le on this form
to become eective immediately, but is not
required by law to change your withholding
until the rst payment of compensation is
calendar quarter (that is, January 1, April 1,
July 1, or October 1) that falls at least 30
days after the date you le the change with
your employer.
Example: If you have a baby and le a
claim an additional allowance for the baby,
your employer may immediately change
the withholding for all future payments of
compensation. However, if you le the new
form on September 1, your employer does
not have to change your withholding until
the rst payment of compensation is made
to you after October 1. If you le the new
form on September 2, your employer does
not have to change your withholding until the
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 eect 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 led 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