If you have household employees, are required to withhold Illinois income tax, and are not registered with the Illinois Department of Revenue for Illinois withholding income tax, you may use
Form IL-1040, Illinois Individual Income Tax Return, to report the amount of Illinois income tax withheld from a household employee.
If you are registered for Illinois withholding tax, report your household employee's withholding on
Form IL-941, Illinois Withholding Income Tax Return, and pay using
Form IL-501, Payment Coupon.
Do not report household employee withholding on Form IL-1040 if you already reported or paid this amount using Form IL-941 or Form IL-501.
Note: You may no longer use Form UI-WIT to report Illinois income tax withheld from your household employee. For more information, see
Publication 121, Illinois Income Tax for Household Employees.