When is compensation paid in Illinois, and what are localized services?

Compensation is paid in Illinois when the employee’s services are “localized” in Illinois. This statement applies to all individuals except qualifying residents of Iowa, Kentucky, Michigan, and Wisconsin and military spouses. 

For additional information in how these localization tests are met and when compensation is paid in Illinois, see Publication 130, Who is Required to Withhold Illinois Income Tax.


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