An IDOR-approved credit is an amount you paid in excess of your withholding tax that has been verified to you in writing (on a Taxpayer Notification, Account Notice, Return Correction Notice, Handwritten Letter, Error Notice Response, or Notice of Claim Status), by the Department, as an “IDOR-approved credit.” This amount can be used to satisfy future Illinois withholding income tax liabilities.
If you are uncertain if an IDOR-approved credit exists or need to have an overpayment approved as an IDOR-approved credit, submit a Form IL-2000, Request for Verification of IDOR-approved Credit for Illinois Withholding Income Tax, to the address listed on the form. If the amount you reported was more or less than the amount you actually withheld, then you must file a Form IL-941-X, Amended Withholding Income Tax Return.
You must request verification of the IDOR-approved credit no later than three years after the 15th day of the 4th month following the close of the calendar year in which the tax was withheld, or one year after the date the tax was paid, whichever is later. When submitting an amended return (Form IL-941-X) or a Form IL-2000, be sure to allow ample time for processing. If a credit results, we will send written notification to you stating the amount of the IDOR-approved credit available.
Important: You must have written notification from us that states you have an “IDOR-approved credit” and specifies the amount, before you are able to use it on your Form IL-941, Step 5, Line 5.