The Illinois Department of Revenue has updated its informational publication on personal income tax withholding for household employees. The publication provides guidance on Illinois withholding tax payment and reporting requirements for household employees, including:
• who is a household employee;
• who is an employer;
• whether Illinois withholding is required;
• how to figure, pay, and report Illinois withholding tax for a household employee;
• recordkeeping requirements; and
• withholding forms. (Publication 121, Illinois Income Tax Withholding for Household Employees, Illinois Department of Revenue, January 2015, released April 2015.)
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