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I am an employer. Am I required to submit copies of my employees' W-2 forms to the Illinois Department of Revenue?

Answer #395 -- ( Published 10/31/2005 03:28 PM | Updated 07/12/2017 10:39 AM )

I am an employer.  Am I required to submit copies of my employees' W-2 forms to the Illinois Department of Revenue?

Most Forms W-2 or W-2c are required to be electronically filed with Illinois Department of Revenue for employee compensation paid in Illinois or for any employee for whom you withheld Illinois income tax.

  • Mandatory electronic filing - All employers and third parties (including payroll providers) mandated by the Social Security Administration (SSA) to electronically file Forms W-2 and W-2c are required to electronically file them with Illinois through the Electronic W-2 Program. When you visit this program, click on "W-2 Transmitter Registration." Once you have registered and received your credentials, you may transmit your W-2s electronically. If you are required to file electronically, failure to participate can result in a $5 penalty per Form W-2. No other method of filing is accepted.
  • All others are strongly encouraged to electronically file Forms W-2 and W-2c.
  • You must maintain withholding income tax Forms W-2, W-2c, W-2G, and 1099 (such as Form 1099-R or Form 1099-MISC), in your records for a period of three years from the due date or payment of the tax, whichever is later. Do not mail these items (any paper Forms W-2, media storage devices -magnetic or optical) or email this information to us unless specifically requested.

For additional information about Illinois' Form W-2 filing requirements (including Form W-2G and Form 1099), see Pub-110, Forms W-2, W-2G, and 1099 Filing and Storage Requirements for Employers and Payers.

Payroll programs and services are available for purchase from third-party vendors to facilitate electronic filing of W-2s. Please see Publication 110 for additional details.

Note: Do not file Forms W-2 on which you reported no compensation paid in Illinois and no Illinois income tax withheld.

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