I am an employer or payer of other compensation. Am I required to submit copies of my employees' or payees' Forms W-2G and 1099 to the Illinois Department of Revenue?

You are required to electronically submit copies of the Federal Form W-2G, Certain Gambling Winnings. Additionally, all employers and payroll companies are mandated to electronically file Forms W-2 and W-2c with Illinois. If you are unable to file electronically, you may request a waiver by contacting Taxpayer Assistance at 1 800 732-8866 or 1 217 782-3336 to request Form IL-900-EW, Waiver Form. For information about Illinois' Form W-2 filing requirements (including Forms W-2c, W-2G, and Form 1099), see our publication Pub-110, W-2, W-2G, and 1099 Filing and Storage Requirements for Employers and Payers. Details about the electronic filing options are available on our website.

You are not required to send us copies of the following, unless we request them:

  • Federal Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.,
  • Federal Form 1099-INT, Interest Income, and
  • Federal Form 1099-MISC, Miscellaneous Income.
  • Federal Form 1099-OID, Original Issue Discount.
  • Federal Form 1099-K, Payment Card and Third Party Network Transactions.

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, and provide them to us if we request them.

If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.