Illinois has updated Publication 110 and 130. Publication 110 provides filing and storage requirements for employers and filers filing Forms W-2, W-2c, W-2G, and 1099. Publication 130 provides Illinois income tax withholding requirements.
The only change is that each publication now states a waiver to the Form W-2, W-2c, and W-2G electronic filing requirements will be given if the filer does not have internet access or it is a hardship to file electronically and that the waiver must be mailed in.
To view the updated Publications, please click the links below.