Illinois Compiled Statutes 35 Revenue: Article 7 - Withholding Tax

• Illinois Income Tax Act. - 35 ILCS 5, Section 701
  Requirement and Amount of Withholding. (a) In General. Every employer maintaining an office or transacting business within this State and required under the provisions of...
• Illinois Income Tax Act. - 35 ILCS 5, Section 702
  Amount Exempt from Withholding. For purposes of this Section an employee shall be entitled to a withholding exemption in an amount equal to the basic...
• Illinois Income Tax Act. - 35 ILCS 5, Section 703
  Information statement. Every employer required to deduct and withhold tax under this Act from compensation of an employee, or who would have been required so...
• Illinois Income Tax Act. - 35 ILCS 5, Section 704
  Employer's Return and Payment of Tax Withheld. (a) In general, every employer who deducts and withholds or is required to deduct and withhold tax under...
• Illinois Income Tax Act. - 35 ILCS 5, Section 704A
  Employer's return and payment of tax withheld. (a) In general, every employer who deducts and withholds or is required to deduct and withhold tax under...
• Illinois Income Tax Act. - 35 ILCS 5, Section 705
  Employer's Liability for Withheld Taxes. Every employer who deducts and withholds or is required to deduct and withhold tax under this Act is liable...
• Illinois Income Tax Act. - 35 ILCS 5, Section 706
  Employer's Failure to Withhold. If an employer fails to deduct and withhold any amount of tax as required under this Act, and thereafter the...
• Illinois Income Tax Act. - 35 ILCS 5, Section 707
  Governmental Employers. If the employer is the United States, or a state, Territory, or political subdivision thereof, or the District of Columbia, or any...
• Illinois Income Tax Act. - 35 ILCS 5, Section 709.5
  Withholding by partnerships, Subchapter S corporations, and trusts. (a) In general. For each taxable year ending on or after December 31, 2008, every partnership (other...
• Illinois Income Tax Act. - 35 ILCS 5, Section 710
  Withholding from lottery winnings. (a) In general. (1) Any person making a payment to a resident or nonresident of winnings under the Illinois Lottery Law...
• Illinois Income Tax Act. - 35 ILCS 5, Section 711
  Payor's Return and Payment of Tax Withheld. (a) In general. Every payor required to deduct and withhold tax under Section 710 shall be subject to...
• Illinois Income Tax Act. - 35 ILCS 5, Section 712
  Payor's Liability For Withheld Taxes. Every payor who deducts and withholds or is required to deduct and withhold tax under Sections 709.5 or 710 is...
• Illinois Income Tax Act. - 35 ILCS 5, Section 713
  Payor's Failure To Withhold. If a payor fails to deduct and withhold any amount of tax as required under Sections 709.5 or 710 and thereafter...

Last modified: February 18, 2015