Sec. 506.5. Returns based on substitute W-2 forms.

139 words·~1 min read·/il/chapter-35/act-5/506-5

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Sec. 506.5. Returns based on substitute W-2 forms. For a taxpayer who has received wages from an employer in Illinois, loses or was not provided a W-2 form, is unable to obtain a duplicate W-2 form from the employer, and subsequently obtains a substitute W-2 form from the Internal Revenue Service, it shall be presumed that tax was withheld under Article 7 of this Act in an appropriate amount based on the number of withholding exemptions used to determine the federal income tax withholding for the taxpayer if

(i)the substitute W-2 form indicates the appropriate amount of federal taxes withheld,

(ii)the taxpayer files a copy of the substitute W-2 form with his or her Illinois income tax return, and

(iii)the taxpayer provides a mailing address to which any correspondence or refund, if any, may be sent.