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Pub-130, Illinois Income Tax Forms for Determining Withholding from Employees and Lottery or Gambling Winners

Forms completed by employees and lottery or gambling winners

If          employee/payee completes and for Illinois purposes, you withheld
you withhold federal income tax for an employee or other whose compensation is paid in Illinois Form IL-W-4 based on the number of allowances claimed.
you enter into a voluntary withholding agreement with your employee or payee Form IL-W-4 based on the number of allowances claimed.
you pay an Illinois resident for personal services, and the income is reportable under Section 1405.2 of the Illinois Income Tax Act Form IL-W-5 zero.
you pay an Illinois resident prizes or awards from a contest entirely in Illinois and the income earned is reportable under Section 1405.3 of the Illinois Income Tax Act Form IL-W-5 zero.
your employee is a resident of Iowa, Kentucky, Michigan, or Wisconsin or is a nonresident spouse of a military servicemember and is only in Illinois because the servicemember is stationed here Form IL‑W‑5‑NR zero.
you are a non-resident Illinois employee and you expect to perform non-incidental services for more than 30 working days within Illinois on your employer’s behalf during the calendar year Form IL‑W‑6 based on the number of allowances claimed.
you pay lottery winnings of $1,000 or more to an Illinois resident or nonresident Form IL-5754 the full rate of tax (no exemptions).
you pay gambling winnings of more than $5,000, including sports wagering winnings, provided the payment is subject to federal withholding. Form IL‑5754 the full rate of tax (no exemptions).
you purchase rights to Illinois Lottery Winnings and withhold Illinois income tax from the purchase price none the full rate of tax (no exemptions).

Note:  You must keep a copy of these forms in your records. By January 31 of each year, you must give your employee three copies of federal Form W-2, Wage and Tax Statement. If you withheld from gambling winnings, you must give each recipient two copies of federal Form W-2G.

Note: You must submit your Forms W-2, W-2c, and W-2G electronically to the Illinois Department of Revenue by January 31.

Note: For the current tax rate, refer to the Tax Rate Database on our website.

For additional withholding tax information, refer to these related publications:

  • Publication 131, Withholding Income Tax Payment and Filing Requirements
  • Booklet IL-700-T, Illinois Withholding Income Tax Tables
  • Publication 110, W-2, W-2c, W-2G, and 1099 Filing and Storage Requirements for Employers and Payers, including New 1099-K Electronic Filing Requirements
  • Publication 121, Illinois Income Tax Withholding for Household Employees