Illinois Income Tax Withholding for Household Employees
Illinois Department of Revenue Publication 121, Illinois Income Tax Withholding for Household Employees replaces Booklet IL-700-H, Illinois Household Employer's Tax Guide and Tables. The objectives of this publication are to identify: who is a household employee; who is an employer; if withholding Illinois Income Tax is required; how to figure, pay, and report Illinois Income tax that you withhold for your household employee; what records you should keep; and what fors you must give to your household employee.