Illinois

Q: Employer Obligations (What Your Employer Must Withhold & Remit)

Register for withholding and unemployment. Unemployment applies to the first $13,590 of wages.

Work State Tax Rate

Flat 4.95%

Withholding Starts

After 30 days

Law Last Updated

No change 2025/2026

Employee Obligations (Which Returns YOU Must File)

If you physically work in Illinois, file a nonresident Illinois return (tax rate: Flat 4.95%). Then file your Ohio return and claim the Ohio IT 1040 Schedule of Credits credit so you don't get taxed twice on the same income.

Employer Obligations (What Your Employer Must Withhold & Remit)

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Employee/Individual Tax Source: https://tax.illinois.gov/research/taxinformation/withholdingincometax.html

Employer/Withholding Source: https://tax.illinois.gov/research/publications/pubs/who-is-required-to-withhold-illinois-income-tax/withholding-illinois-income-tax-for-my-employees.html

Row last reviewed: May 9, 2026Home state credit form: Ohio IT 1040 Schedule of Credits

This is general information, not tax or legal advice. Laws change frequently. Always consult a licensed CPA or tax attorney for your specific situation. All information researched as of March 21, 2026.