If you are an employer or third party (payroll provider, software provider, etc.) who is required by the federal government to electronically file Form W-2, Wage and Tax Statements, or Form W-2-C during the year, you must electronically transmit these informational returns to us for your Illinois employees and withholding. These forms are due to us by February 15 following the close of the calendar year. Click here for W-2 transmission information.
All other employers or payroll providers may electronically transmit these informational returns; however, you are not required to do so.
For 2017, the 2016 W-2s are due on or before February 15, 2017. Any time a due date falls on a weekend or state recognized holiday, we adjust the due date to the next business day. If the IRS has granted an extension of time to file a federal information return due to a natural disaster or other approved reasons, an employer must submit copies of its W-2s to the Illinois Department of Revenue on or before the extended due date of the federal information return. Taxpayers who are granted a federal extension for information returns due on or before February 15 and who file their W-2 information with us on or before the federal extended due date will not be penalized. Businesses that make a reasonable and good faith effort to comply with the deadline will not be penalized.
For more information, please see Publication 110, Forms W-2, W-2G, and 1099 Filing and Storage Requirements for Employers and Payers, and the Illinois Administrative Code 86 IL Adm. Code Section 100.7300(b)(2).