You are required to register with the Illinois Department of Revenue if you are liable for reporting or paying any type of
* Household employers are not required to register for a withholding account if they only withhold from household employees and report the withholding on Form IL-1040 (See Pub-121).
Taxpayers will need to determine their income tax responsibilities and may register a business income tax account at the same time, if necessary. See 86 IL. Adm. Code 100.9720 for information about determining income tax responsibilities.
To register your business you may choose one of the following options: