Illinois Department of Revenue Booklet IL-700-T
[Pages:23]Illinois Department of Revenue
Booklet IL-700-T
Illinois Withholding Tax Tables
Effective January 1, 2021
Tax rate 4.95%
Get Illinois Department of Revenue forms and information at tax.
Printed by authority of the State of Illinois - web only, one copy. Booklet IL-700-T (R-12/20)
Table of Contents
Illinois Withholding Tax Tables
General Information What is the purpose of this booklet?....................................................................................3 Where do I get help?............................................................................................................3
How to Figure the Amount to Withhold
How much do I withhold?.....................................................................................................3 How do I figure the amount to withhold?..............................................................................3 Using the tax tables in this booklet.......................................................................................3 Example using the tax tables in this booklet ........................................................................3 What other method may I use to figure the amount of tax that I should withhold?...............4 Automated payroll method ...................................................................................................4 Automated payroll method example.....................................................................................4
Withholding Tax Tables
Daily Payroll Period .............................................................................................................5 Weekly Payroll Period ..........................................................................................................6 Bi-weekly Payroll Period ....................................................................................................11 Semi-monthly Payroll Period ..............................................................................................15 Monthly Payroll Period .......................................................................................................19
Where to Get Help ...........................................................................................................23 Where to Get Forms, Instructions, and Publications....................................................23 Where to Get Other Assistance.......................................................................................23
.
Page 2
(Effective January 1, 2021)
Booklet IL-700-T (R-12/20)
Illinois Withholding Tax Tables
General Information
What is the purpose of this This booklet contains Illinois Income Tax withholding tables. The tables begin on Page 5. It booklet? also explains how to figure the amount of Illinois Income Tax that you should withhold using the tables in this booklet.
Where do I get help?
For answers to questions about your responsibilities as an Illinois withholding agent, see Publication 130, Who is Required to Withhold Illinois Income Tax, and Publication 131, Withholding Income Tax Filing and Payment Requirements. For help with other questions, see "Where to Get Help" on Page 23 of this booklet.
How to Figure the Amount to Withhold
How much do I withhold?
Generally, the rate for withholding Illinois Income Tax is 4.95 percent. For wages and other compensation, subtract any exemptions from the wages paid and multiply the result by 4.95 percent. For details about how much to withhold for other types of payments (i.e., Illinois Lottery or gambling winnings subject to federal income tax withholding requirements), see Publication 130, Who is Required to Withhold Illinois Income Tax?.
How do I figure the amount to withhold?
Using the tax tables in this booklet
The income tax rate is 4.95 percent and the exemption allowance is $2,375. You may use the tax tables in this booklet to determine how much tax you must withhold. To use the tax tables in this booklet, follow the steps below.
Step 1 Find the table for your payroll period (i.e., how often you pay your employee).
Step 2 Read down the column labeled "Wages" and locate the dollar range that contains the amount of your employee's wages. Read across the row until you find the dollar amount under the number of allowances your employee claimed on Line 1 of Form IL-W-4. If your employee did not claim any allowances on Line 2 of Form IL-W-4 and did not request that you withhold an additional amount of tax (Line 3 of Form IL-W-4), this is the amount of tax that you must withhold.
Step 3 If your employee claimed allowances on Line 2 of Form IL-W-4, subtract the amount identified at the top of the table from the amount found in Step 2. You must make one subtraction for each allowance your employee claimed on Line 2 of Form IL-W-4.
Step 4 If your employee requested that you withhold an additional amount (Line 3 of Form IL-W-4), add that amount to the amount from Step 2 (or Step 3, if applicable). This is the total amount of tax you must withhold.
Example
You pay Mary $300 every week. She claims three allowances on her Form IL-W-4. Two allowances are claimed on IL-W-4, Line 1, and one allowance is claimed on Form ILW-4, Line 2. You withhold $9.43 from her pay.
Weekly Payroll Period
Wages
Number of allowances claimed on Line 1 of Form IL-W-4
at but less 0 1 2 3 4 5 6 7 8 9
10
least than
Withhold
this
amount
of
Illinois
Income
Tax
(Subtract $0.95 for claimed on Line 2
each allowance of Form IL-W-4.)
$300 $302 $304
$302 $14.90 $12.64 $10.38 $8.12 $5.86 $3.60 $1.33 $304 $15.00 $12.74 $10.48 $8.22 $5.96 $3.69 $1.43 $306 $15.10 $12.84 $10.58 $8.32 $6.05 $3.79 $1.53
Booklet IL-700-T (R-12/20)
Step 1 Weekly payroll table
Step 2 Locate dollar range and amount to withhold
based on allowances claimed..................................................................$ 10.38
Step 3 Subtract $0.95 for the exemption claimed on Line 2................................-- 0.95
Tax withheld............................................................................................$ 9.43
(Effective January 1, 2021)
Page 3
Illinois Withholding Tax Tables
What other method may I If you prefer, you may use the automated payroll method to figure the amount of Illinois use to figure the amount of Income Tax you should withhold. tax that I should withhold?
Automated payroll method Tax withheld =
.0495 x
( ( )) Wages -- (Line 1 allowances x $2,375) + (Line 2 allowances x $1,000) number of pay periods in a year
Number of pay periods in a year
Weekly payroll
52
Bi-weekly payroll
26
Semi-monthly payroll 24
Monthly payroll
12
Bi-monthly payroll
6
Quarterly payroll
4
Semi-annual payroll 2
Annual payroll
1
To determine how much to withhold using the automated payroll method formula, follow these steps:
Step 1 Determine the wages paid for the payroll period.
Step 2 Figure your employee's exemptions using the allowances claimed on Form ILW4. a Multiply the number of allowances your employee claimed on Form IL-W-4, Line 1, by $2,375. b Multiply the number of allowances your employee claimed on Form IL-W-4, Line 2, by $1,000. c Add your answers from Step 2a and Step 2b. d Divide the result of Step 2c by the number of pay periods from the table. The result is your employee's exemptions.
Step 3 Subtract the exemptions from the wages paid. The result is the taxable amount.
Step 4 Multiply the taxable amount by 4.95 percent (.0495). You must withhold this amount.
Step 5 Add any additional amount from Form IL-W-4, Line 3. This is the total amount you withhold.
The example below illustrates how to figure the amount to withhold using the automated payroll method.
Automated payroll
method example Example
You pay Alice $800 every week. She claims four allowances on her Form ILW-4. Two allowances are claimed on Form IL-W-4, Line 1, and two allowances are claimed on Form ILW4, Line 2. You withhold $33.17 from her pay.
Step 1 Determine the wages paid
$ 800.00
Step 2 Figure your employee's exemptions (based on Form IL-W-4). a 2 x $2,375= $4,750 (Line 1 x $2,375) b 2 x $1,000= $2,000 (Line 2 x $1,000) c $4,750 + $2,000 = $6,750 (Step 2a + Step 2b) d $6,750 ? 52 pay periods = $129.81
Step 3 Subtract the amount exempt from withholding. Taxable amount
-- 129.81 $ 670.19
Step 4 Multiply by the tax rate Illinois Income Tax withheld
x .0495 $ 33.17
Page 4
(Effective January 1, 2021)
Booklet IL-700-T (R-12/20)
Illinois Withholding Tax Tables
Illinois Income Tax withholding at 4.95 percent (.0495) Based on allowances claimed on Form IL-W-4, Illinois Withholding Allowance Certificate
Daily Payroll Period
Wages
Number of allowances claimed on Line 1 of Form IL-W-4
a t bu t less 0 1 2 3 4 5 6
least than
Withhold this amount of Illinois Income Tax
7
8
----(Scluabimtreadcto$n0.L1i0nefo2r
9 10
each allowance of Form IL-W-4.)
$0
$2
$2
$4
$4
$6
$6
$8
$8
$10
$10
$12
$12
$14
$14
$16
$16
$18
$18
$20
$20
$22
$22
$24
$24
$26
$26
$28
$28
$30
$30
$32
$32
$34
$34
$36
$36
$38
$38
$40
$40
$42
$42
$44
$44
$46
$46
$48
$48
$50
$50
$52
$52
$54
$54
$56
$56
$58
$58
$60
$60
$62
$62
$64
$64
$66
$66
$68
$68
$70
$70
$72
$72
$74
$74
$76
$76
$78
$78
$80
$80
$82
$82
$84
$84
$86
$86
$88
$88
$90
$90
$92
$92
$94
$94
$96
$96
$98
$98
$100
$100 or more
$0.05 $0.15 $0.25 $0.35 $0.02 $0.45 $0.12 $0.54 $0.22 $0.64 $0.32 $0.74 $0.42 $0.10 $0.84 $0.52 $0.20 $0.94 $0.62 $0.30 $1.04 $0.72 $0.40 $0.07 $1.14 $0.82 $0.49 $0.17 $1.24 $0.92 $0.59 $0.27 $1.34 $1.01 $0.69 $0.37 $0.05 $1.44 $1.11 $0.79 $0.47 $0.15 $1.53 $1.21 $0.89 $0.57 $0.25 $1.63 $1.31 $0.99 $0.67 $0.35 $0.02 $1.73 $1.41 $1.09 $0.77 $0.44 $0.12 $1.83 $1.51 $1.19 $0.87 $0.54 $0.22 $1.93 $1.61 $1.29 $0.96 $0.64 $0.32 $2.03 $1.71 $1.39 $1.06 $0.74 $0.42 $0.10 $2.13 $1.81 $1.48 $1.16 $0.84 $0.52 $0.20 $2.23 $1.91 $1.58 $1.26 $0.94 $0.62 $0.29 $2.33 $2.00 $1.68 $1.36 $1.04 $0.72 $0.39 $0.07 $2.43 $2.10 $1.78 $1.46 $1.14 $0.82 $0.49 $0.17 $2.52 $2.20 $1.88 $1.56 $1.24 $0.91 $0.59 $0.27 $2.62 $2.30 $1.98 $1.66 $1.34 $1.01 $0.69 $0.37 $0.05 $2.72 $2.40 $2.08 $1.76 $1.43 $1.11 $0.79 $0.47 $0.15 $2.82 $2.50 $2.18 $1.86 $1.53 $1.21 $0.89 $0.57 $0.24 $2.92 $2.60 $2.28 $1.95 $1.63 $1.31 $0.99 $0.67 $0.34 $0.02 $3.02 $2.70 $2.38 $2.05 $1.73 $1.41 $1.09 $0.76 $0.44 $0.12 $3.12 $2.80 $2.47 $2.15 $1.83 $1.51 $1.19 $0.86 $0.54 $0.22 $3.22 $2.90 $2.57 $2.25 $1.93 $1.61 $1.28 $0.96 $0.64 $0.32 $3.32 $2.99 $2.67 $2.35 $2.03 $1.71 $1.38 $1.06 $0.74 $0.42 $3.42 $3.09 $2.77 $2.45 $2.13 $1.81 $1.48 $1.16 $0.84 $0.52 $3.51 $3.19 $2.87 $2.55 $2.23 $1.90 $1.58 $1.26 $0.94 $0.62 $3.61 $3.29 $2.97 $2.65 $2.33 $2.00 $1.68 $1.36 $1.04 $0.71 $3.71 $3.39 $3.07 $2.75 $2.42 $2.10 $1.78 $1.46 $1.14 $0.81 $3.81 $3.49 $3.17 $2.85 $2.52 $2.20 $1.88 $1.56 $1.23 $0.91 $3.91 $3.59 $3.27 $2.94 $2.62 $2.30 $1.98 $1.66 $1.33 $1.01 $4.01 $3.69 $3.37 $3.04 $2.72 $2.40 $2.08 $1.75 $1.43 $1.11 $4.11 $3.79 $3.46 $3.14 $2.82 $2.50 $2.18 $1.85 $1.53 $1.21 $4.21 $3.89 $3.56 $3.24 $2.92 $2.60 $2.27 $1.95 $1.63 $1.31 $4.31 $3.98 $3.66 $3.34 $3.02 $2.70 $2.37 $2.05 $1.73 $1.41 $4.41 $4.08 $3.76 $3.44 $3.12 $2.80 $2.47 $2.15 $1.83 $1.51 $4.50 $4.18 $3.86 $3.54 $3.22 $2.89 $2.57 $2.25 $1.93 $1.61 $4.60 $4.28 $3.96 $3.64 $3.32 $2.99 $2.67 $2.35 $2.03 $1.70 $4.70 $4.38 $4.06 $3.74 $3.41 $3.09 $2.77 $2.45 $2.13 $1.80 $4.80 $4.48 $4.16 $3.84 $3.51 $3.19 $2.87 $2.55 $2.22 $1.90 $4.90 $4.58 $4.26 $3.93 $3.61 $3.29 $2.97 $2.65 $2.32 $2.00 4.95%of the amount in excess of $100 plus: $4.95 $4.63 $4.31 $3.98 $3.66 $3.34 $3.02 $2.70 $2.37 $2.05
$0.10 $0.19 $0.29 $0.39 $0.49 $0.59 $0.69 $0.79 $0.89 $0.99 $1.09 $1.18 $1.28 $1.38 $1.48 $1.58 $1.68
$1.73
Booklet IL-700-T (R-12/20)
(Effective January 1, 2021)
Page 5
Illinois Withholding Tax Tables
Illinois Income Tax withholding at 4.95 percent (.0495) Based on allowances claimed on Form IL-W-4, Illinois Withholding Allowance Certificate
Weekly Payroll Period
Wages
Number of allowances claimed on Line 1 of Form IL-W-4
at but l ess 0 1 2 3 4 5 6
least than
Withhold this amount of Illinois Income Tax
7
8
(Subtract $0.95 for
---- claimed on Line 2
9 10
each allowance of Form IL-W-4.)
$0
$2
$0.05
$2
$4
$0.15
$4
$6
$0.25
$6
$8
$0.35
$8
$10
$0.45
$10
$12
$0.54
$12
$14
$0.64
$14
$16
$0.74
$16
$18
$0.84
$18
$20
$0.94
$20
$22
$1.04
$22
$24
$1.14
$24
$26
$1.24
$26
$28
$1.34
$28
$30
$1.44
$30
$32
$1.53
$32
$34
$1.63
$34
$36
$1.73
$36
$38
$1.83
$38
$40
$1.93
$40
$42
$2.03
$42
$44
$2.13
$44
$46
$2.23
$46
$48
$2.33 $0.07
$48
$50
$2.43 $0.16
$50
$52
$2.52 $0.26
$52
$54
$2.62 $0.36
$54
$56
$2.72 $0.46
$56
$58
$2.82 $0.56
$58
$60
$2.92 $0.66
$60
$62
$3.02 $0.76
$62
$64
$3.12 $0.86
$64
$66
$3.22 $0.96
$66
$68
$3.32 $1.06
$68
$70
$3.42 $1.15
$70
$72
$3.51 $1.25
$72
$74
$3.61 $1.35
$74
$76
$3.71 $1.45
$76
$78
$3.81 $1.55
$78
$80
$3.91 $1.65
$80
$82
$4.01 $1.75
$82
$84
$4.11 $1.85
$84
$86
$4.21 $1.95
$86
$88
$4.31 $2.05
$88
$90
$4.41 $2.14
$90
$92
$4.50 $2.24
$92
$94
$4.60 $2.34 $0.08
$94
$96
$4.70 $2.44 $0.18
$96
$98
$4.80 $2.54 $0.28
$98
$100
$4.90 $2.64 $0.38
Page 6
(Effective January 1, 2021)
Booklet IL-700-T (R-12/20)
Illinois Withholding Tax Tables
llinois Income Tax withholding at 4.95 percent (.0495) Based on allowances claimed on Form IL-W-4, Illinois Withholding Allowance Certificate
Weekly Payroll Period
Wages
Number of allowances claimed on Line 1 of Form IL-W-4
at but l ess 0 1 2 3 4 5 6
least than
Withhold this amount of Illinois Income Tax
7
8
(Subtract $0.95 for
---- claimed on Line 2
9 10
each allowance of Form IL-W-4.)
$100 $102 $104 $106 $108 $110 $112 $114 $116 $118 $120 $122 $124 $126 $128 $130 $132 $134 $136 $138 $140 $142 $144 $146 $148 $150 $152 $154 $156 $158 $160 $162 $164 $166 $168 $170 $172 $174 $176 $178 $180 $182 $184 $186 $188 $190 $192 $194 $196 $198
$102 $104 $106 $108 $110 $112 $114 $116 $118 $120 $122 $124 $126 $128 $130 $132 $134 $136 $138 $140 $142 $144 $146 $148 $150 $152 $154 $156 $158 $160 $162 $164 $166 $168 $170 $172 $174 $176 $178 $180 $182 $184 $186 $188 $190 $192 $194 $196 $198 $200
$5.00 $5.10 $5.20 $5.30 $5.40 $5.49 $5.59 $5.69 $5.79 $5.89 $5.99 $6.09 $6.19 $6.29 $6.39 $6.48 $6.58 $6.68 $6.78 $6.88 $6.98 $7.08 $7.18 $7.28 $7.38 $7.47 $7.57 $7.67 $7.77 $7.87 $7.97 $8.07 $8.17 $8.27 $8.37 $8.46 $8.56 $8.66 $8.76 $8.86 $8.96 $9.06 $9.16 $9.26 $9.36 $9.45 $9.55 $9.65 $9.75 $9.85
$2.74 $2.84 $2.94 $3.04 $3.13 $3.23 $3.33 $3.43 $3.53 $3.63 $3.73 $3.83 $3.93 $4.03 $4.12 $4.22 $4.32 $4.42 $4.52 $4.62 $4.72 $4.82 $4.92 $5.02 $5.11 $5.21 $5.31 $5.41 $5.51 $5.61 $5.71 $5.81 $5.91 $6.01 $6.10 $6.20 $6.30 $6.40 $6.50 $6.60 $6.70 $6.80 $6.90 $7.00 $7.09 $7.19 $7.29 $7.39 $7.49 $7.59
$0.48 $0.58 $0.68 $0.77 $0.87 $0.97 $1.07 $1.17 $1.27 $1.37 $1.47 $1.57 $1.67 $1.76 $1.86 $1.96 $2.06 $2.16 $2.26 $2.36 $2.46 $2.56 $2.66 $2.75 $2.85 $2.95 $3.05 $3.15 $3.25 $3.35 $3.45 $3.55 $3.65 $3.74 $3.84 $3.94 $4.04 $4.14 $4.24 $4.34 $4.44 $4.54 $4.64 $4.73 $4.83 $4.93 $5.03 $5.13 $5.23 $5.33
$0.00 $0.10 $0.20 $0.30 $0.40 $0.49 $0.59 $0.69 $0.79 $0.89 $0.99 $1.09 $1.19 $1.29 $1.39 $1.48 $1.58 $1.68 $1.78 $1.88 $1.98 $2.08 $2.18 $2.28 $2.38 $2.47 $2.57 $2.67 $2.77 $2.87 $2.97 $3.07
$0.02 $0.11 $0.21 $0.31 $0.41 $0.51 $0.61 $0.71 $0.81
Booklet IL-700-T (R-12/20)
(Effective January 1, 2021)
Page 7
Illinois Withholding Tax Tables
Illinois Income Tax withholding at 4.95 percent (.0495) Based on allowances claimed on Form IL-W-4, Illinois Withholding Allowance Certificate
Weekly Payroll Period
Wages
Number of allowances claimed on Line 1 of Form IL-W-4
at but l ess 0 1 2 3 4 5 6
least than
Withhold this amount of Illinois Income Tax
7
8
(Subtract $0.95 for
---- claimed on Line 2
9 10
each allowance of Form IL-W-4.)
$200 $202 $204 $206 $208 $210 $212 $214 $216 $218 $220 $222 $224 $226 $228 $230 $232 $234 $236 $238 $240 $242 $246 $248 $250 $252 $254 $256 $258 $260 $262 $264 $266 $268 $270 $272 $274 $276 $278 $280 $282 $284 $286 $288 $290 $292 $294 $296 $298
$202 $204 $206 $208 $210 $212 $214 $216 $218 $220 $222 $224 $226 $228 $230 $232 $234 $236 $238 $240 $242 $244 $248 $250 $252 $254 $256 $258 $260 $262 $264 $266 $268 $270 $272 $274 $276 $278 $280 $282 $284 $286 $288 $290 $292 $294 $296 $298 $300
$9.95 $10.05 $10.15 $10.25 $10.35 $10.44 $10.54 $10.64 $10.74 $10.84 $10.94 $11.04 $11.14 $11.24 $11.34 $11.43 $11.53 $11.63 $11.73 $11.83 $11.93 $12.03 $12.23 $12.33 $12.42 $12.52 $12.62 $12.72 $12.82 $12.92 $13.02 $13.12 $13.22 $13.32 $13.41 $13.51 $13.61 $13.71 $13.81 $13.91 $14.01 $14.11 $14.21 $14.31 $14.40 $14.50 $14.60 $14.70 $14.80
$7.69 $7.79 $7.89 $7.99 $8.08 $8.18 $8.28 $8.38 $8.48 $8.58 $8.68 $8.78 $8.88 $8.98 $9.07 $9.17 $9.27 $9.37 $9.47 $9.57 $9.67 $9.77 $9.97 $10.06 $10.16 $10.26 $10.36 $10.46 $10.56 $10.66 $10.76 $10.86 $10.96 $11.05 $11.15 $11.25 $11.35 $11.45 $11.55 $11.65 $11.75 $11.85 $11.95 $12.04 $12.14 $12.24 $12.34 $12.44 $12.54
$5.43 $5.53 $5.63 $5.72 $5.82 $5.92 $6.02 $6.12 $6.22 $6.32 $6.42 $6.52 $6.62 $6.71 $6.81 $6.91 $7.01 $7.11 $7.21 $7.31 $7.41 $7.51 $7.70 $7.80 $7.90 $8.00 $8.10 $8.20 $8.30 $8.40 $8.50 $8.60 $8.69 $8.79 $8.89 $8.99 $9.09 $9.19 $9.29 $9.39 $9.49 $9.59 $9.68 $9.78 $9.88 $9.98 $10.08 $10.18 $10.28
$3.17 $3.27 $3.37 $3.46 $3.56 $3.66 $3.76 $3.86 $3.96 $4.06 $4.16 $4.26 $4.36 $4.45 $4.55 $4.65 $4.75 $4.85 $4.95 $5.05 $5.15 $5.25 $5.44 $5.54 $5.64 $5.74 $5.84 $5.94 $6.04 $6.14 $6.24 $6.34 $6.43 $6.53 $6.63 $6.73 $6.83 $6.93 $7.03 $7.13 $7.23 $7.33 $7.42 $7.52 $7.62 $7.72 $7.82 $7.92 $8.02
$0.91 $1.01 $1.10 $1.20 $1.30 $1.40 $1.50 $1.60 $1.70 $1.80 $1.90 $2.00 $2.09 $2.19 $2.29 $2.39 $2.49 $2.59 $2.69 $2.79 $2.89 $2.99 $3.18 $3.28 $3.38 $3.48 $3.58 $3.68 $3.78 $3.88 $3.98 $4.07 $4.17 $4.27 $4.37 $4.47 $4.57 $4.67 $4.77 $4.87 $4.97 $5.06 $5.16 $5.26 $5.36 $5.46 $5.56 $5.66 $5.76
$0.03 $0.13 $0.23 $0.33 $0.43 $0.53 $0.63 $0.72 $0.92 $1.02 $1.12 $1.22 $1.32 $1.42 $1.52 $1.62 $1.71 $1.81 $1.91 $2.01 $2.11 $2.21 $2.31 $2.41 $2.51 $2.61 $2.70 $2.80 $2.90 $3.00 $3.10 $3.20 $3.30 $3.40 $3.50
$0.05 $0.15 $0.25 $0.34 $0.44 $0.54 $0.64 $0.74 $0.84 $0.94 $1.04 $1.14 $1.24
Page 8
(Effective January 1, 2021)
Booklet IL-700-T (R-12/20)
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