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Now it's easier than ever to pay your
household employers’ taxes
For years, if you had a nanny, a housekeeper, or anyone else you employed around your home that you pay $1000 or more per quarter, paying taxes was painful. Quarterly installments. Two different agencies. Lots of paperwork. It shouldn't have to be that way. So we fixed it. Now, you only pay and file once a year. And now you'll be able to do it all online.
If you want to start paying once a year instead of four times per year, here are the simple steps you need to take:
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Make sure you are registered as an up-to-date household employer in Illinois. Click here to find out your responsibilities as a household employer.
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Choose to file annually as opposed to quarterly by filling out the election form before April 15, 2009.
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File and pay 2008 state taxes annually online (click here), or use the household employer fill-in form UI-WIT before April 15, 2009. If you’ve already elected to file annually, we will mail Form UI-WIT to you on December 19, 2008.
What is a household employer in Illinois?
Anyone who pays a nanny, housekeeper, home health aide or other household employee to work in their home is a household employer. If you pay wages of $1,000 or more in a quarter, you must pay unemployment insurance. Generally, you also have to withhold Illinois income tax for your Illinois employee if you are required to withhold federal income tax.
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You withhold federal income tax (generally you must withhold federal income tax if you pay your household employee cash wages over $1,000 annually; see the IRS website for more information); or
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You and your employee enter into a voluntary agreement that you, as the employer, will withhold and pay income tax on behalf of the employee.
You must make unemployment insurance contributions if you paid cash wages of $1,000 or more in any calendar quarter during this year or last year.
How do I file as a household employer in Illinois?
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Register as a household (domestic) employer (if you are not already registered) by filling out and filing the UI-1 DOM form with IDES before April 15th, 2009.
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If you have not already done so, apply for an FEIN number, and have your employee fill out an I-9 form, a U.S. W-4 form (Employee's Withholding Allowance Certificate | en Español), and an Illinois W-4 form.
- Pay federal taxes annually using Schedule H Form 1040 before April 15th
- Issue a W-2 form (Wage & Tax Statement) to your employees by January 31st.
Ensuring that your household (domestic) employee can legally work in the United States
It is unlawful to employ a person who cannot legally work in the United States. When you hire a household employee to work for you on a regular basis, you and the employee must each complete part of the U.S. Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. The Bureau was formerly called the Immigration and Naturalization Service, or INS. You must verify that the employee is either a U.S. citizen or an alien who can legally work and you must keep Form I-9 for your records. You can get the form and the USCIS Handbook for Employers by calling 1-800-870-3676, or by visiting the USCIS website at www.uscis.gov.
If you have any questions, please call our employer assistance number at (800)247-4984, Option 1. The TTY number is (866)212-8831.