Forms W-2 and W-2c are
required to be electronically filed with Illinois Department of Revenue for employee compensation paid in Illinois or for any employee for whom you withheld Illinois income tax.
- These forms must be electronically filed through
MyTax Illinois or
the W-2 and 1099 Electronic Filing Program. Failure to participate can result in a $5 penalty per Form W-2. No other method of filing is accepted. To request a waiver for the W-2, W-2c, and W-2G electronic filing requirement, call our Taxpayer Assistance Division at 1 800 732-8866 or 217 782-3336.
- 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.
Do not mail these items (any paper Forms W-2, media storage devices - magnetic or optical) or email this information to us unless specifically requested.
For additional information about Illinois' Form W-2 filing requirements (including Form W-2G and Form 1099), see
Publication 110, W-2, W-2G, and 1099 Filing and Storage Requirements for Employers and Payers, including 1099-K Electronic Filing Requirements.
Payroll programs and services are available for purchase from third-party vendors to facilitate electronic filing of W-2s. Please see Publication 110 for additional details.
Note: Do not file Forms W-2 on which you reported no compensation paid in Illinois and no Illinois income tax withheld.