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Emergency and Proposed Rules to Change the Filing Deadline for Electronically Filed W-2s

The Illinois Department of Revenue filed an emergency rule December 22, 2014, effective immediately, requiring taxpayers who are required to submit their Form W-2s electronically, to submit them on or before February 15. Taxpayers who transmit W-2 and W-2c returns to Illinois electronically include:

For calendar years 2014 and forward, copies of W-2s must be submitted to the Illinois Department of Revenue no later than February 15 of the year following the year of the withholding.

For 2015, the 2014 W-2s are due on or before February 17, 2015. Any time a due date falls on a weekend or state recognized holiday, we adjust the due date to the next business day.

If the IRS has granted an extension of time to file a federal information return due to a natural disaster or other approved reasons, an employer must submit copies of its W-2s to the Illinois Department of Revenue on or before the extended due date of the federal information return. Taxpayers who are granted a federal extension for information returns due on or before February 15 and who file their W-2 information with us on or before the federal extended due date will not be penalized.

Businesses that make a reasonable and good faith effort to comply with the deadline will not be penalized.

Update (12/22/2014): The Illinois Department of Revenue filed an emergency rule December 22, 2014, effective immediately, requiring taxpayers who are required to submit their Form W-2s electronically, to submit them on or before February 15. For more information, see Informational Bulletin FY 2015-08.