Ill. Admin. Code tit. 86, § 100.7350 - Domestic Service Employment (IITA Sections 704 and 704A)
a) On and after
January 1, 1998, every employer who deducts and withholds or is required to
deduct and withhold tax from a person engaged in domestic service employment,
as that term is defined in IRC section 3510, may comply with the payment and
reporting requirements of IITA Section 704 by filing an annual return and
paying the taxes required to be deducted and withheld on or before the 15th day
of the fourth month following the close of the employer's taxable year. (IITA
Sections 704(e-5) and 704A(e))
b)
All taxes withheld from compensation of domestic employees may be paid and
reported under this provision, regardless of the amount of taxes withheld and
regardless of whether the employer has other employees and must pay and report
taxes withheld from their compensation under other provisions of IITA Sections
704 and 704A.
c) Employers wishing
to pay and report on an annual basis taxes withheld from domestic employees
must use the Form IL-1040, Illinois Individual Income Tax Return, or such other
form as may be required by the Department to report the Illinois income taxes
withheld.
Notes
Added at 32 Ill. Reg. 17492, effective October 24, 2008
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