Illinois Withholding Income Tax Payment and Return Due Dates

Withholding Income Tax Payment and Return Due Dates
2023 Publication 131-D, Withholding Income Tax Payment and Return Due Dates
Illinois Department of Revenue

Publication 131-D					January 2023

Withholding Income Tax Payment and Return Due
Dates
The information in this publication
is current as of the date of the
publication. Please visit our website at
tax.illinois.gov to verify you have the
most current revision.
This publication is written in the plain
English style so the tax information is
easier to understand. As a result, we
do not directly quote Illinois statutes
and the Illinois Administrative Code.
The contents of this publication are
informational only and do not take
the place of statutes, rules, and court
decisions. For many topics covered
in this publication, we have provided
a reference to the applicable section
or part of the Illinois Administrative
Code for further clarification or more
detail. All of the sections and parts
referenced can be found in Title 86 of
the Code.

About this publication
Publication 131-D, Withholding Income Tax Payment and Return Due Dates,
identifies all Illinois withholding payment and Form IL-941, Illinois Withholding Income
Tax Return, due dates for the current calendar year.
Publication 131-D is updated every year and is a supplement to Publication 131,
Withholding Income Tax Payment and Filing Requirements.
Related publications:
•	
•	
•	
•	

Publication 131, Withholding Income Tax Payment and Filing Requirements;
Publication 130, Who is Required to Withhold Illinois Income Tax
Booklet IL-700-T, Illinois Withholding Income Tax Tables, to calculate withholding;
Publication 110, W-2, W-2c, W-2G, and 1099 Filing and Storage Requirements for
Employers and Payers, including New 1099-K Electronic Filing Requirements; and
•	 Publication 121, Illinois Income Tax Withholding for Household Employees.
Contents:
General Information ....................................................................... 2
Payment and Filing Due Dates........................................................2
2023 Monthly Payment and Quarterly Filing Schedules..................3
2023 Semi-weekly Payments and Quarterly Filing Schedules........3
		 First quarter (ending March 31, 2023)..................................... 3
		 Second quarter (ending June 30, 2023)...................................4
		 Third quarter (ending September 30, 2023).............................5
		 Fourth quarter (ending December 31, 2023)............................6
Office locations .............................................................................. 7

Taxpayer Bill of Rights
You have the right to call the Illinois Department of Revenue (IDOR) for help in resolving tax problems.
You have the right to privacy and confidentiality under most tax laws.
You have the right to respond, within specified time periods, to IDOR notices by asking questions, paying the amount due, or
providing proof to refute the IDOR’s findings.
You have the right to appeal IDOR decisions, in many instances, within specified time periods, by asking for department
review, by filing a petition with the Illinois Independent Tax Tribunal, or by filing a complaint in circuit court.
If you have overpaid your taxes, you have the right, within specified time periods, to a credit (or, in some cases, a refund) of
that overpayment.
For more information about these rights and other IDOR procedures, you may write us at the following address:
PROBLEMS RESOLUTION OFFICE				
ILLINOIS DEPARTMENT OF REVENUE				
PO BOX 19014						
SPRINGFIELD IL 62794-9014

Get Illinois Department of Revenue forms and information at tax.illinois.gov
PUB-131-D (R-01/23) Page 2 update (R-02/23)

2023 Withholding Income Tax Payment and
Return Due Dates

General Information

			do I make my withholding payments? How do I file Form IL-941, Illinois
How
•	 Payments are made electronically or with Form IL-501 on Withholding Income Tax Return?
either a monthly or semi-weekly payment schedule.

•	

Electronic mandates for Illinois Withholding Income Tax:
You must make withholding tax payments electronically if
you are assigned to the semi-weekly payment schedule.

How often must I make withholding
payments?
There are two different payment schedules — monthly
and semi-weekly.
•	

Monthly payers: Payments are due on the 15th day of the
month following the month in which the tax was withheld.

•	

Semi-weekly payers: Illinois follows the federal rule that allows
you at least three banking days to make your payments.

All Forms IL-941 must be filed electronically. If you are unable
to file electronically, you may request Form IL-900-EW, Waiver
Request, through our Taxpayer Assistance Division. The waiver
request must be completed and submitted back to IDOR. You will
be notified if the waiver request is approved or denied.
	Avoid common errors: Make sure that your Form IL-941
includes your withholding information in Step 4. IDOR does not 	
				
calculate these entries for you.

			 Anytime a due date falls on a weekend or state
recognized holiday, we adjust the due date to the next business
day.

			

Monthly Payment and Quarterly Filing Schedules

For tax withheld in...

Payment is due...

First quarter (ending March 31, 2023) 	

Form IL-941 is due...
Monday, May 1, 2023

January 2023 	

Wednesday, February 15, 2023

February 2023 	

Wednesday, March 15, 2023

March 2023 	

Monday, April 17, 2023*

*Due dates account for all allowable holidays and weekends that would otherwise be the payment or filing due date. April 15, 2023,
falls on the weekend.
Second quarter (ending June 30, 2023) 						
April 2023 	

Monday, May 15, 2023

May 2023 	

Thursday, June 15, 2023

June 2023 	

Monday, July 17, 2023*

Monday, July 31, 2023

*Due dates account for all allowable holidays and weekends that would otherwise be the payment or filing due date. July 15, 2023,
falls on the weekend.
Third quarter (ending September 30, 2023) 	
July 2023 	

Tuesday, August 15, 2023

August 2023 	

Friday, September 15, 2023

September 2023 	

Tuesday, October 17, 2023*

Tuesday, October 31, 2023

*Due dates account for all allowable holidays and weekends that would otherwise be the payment or filing due date. October 15,
2023, falls fall on the weekend.
Fourth quarter (ending December 31, 2023) 	
October 2023 	

Wednesday, November 15, 2023

November 2023 	

Friday, December 15, 2023

December 2023 	

Tuesday, January 16, 2024*

Wednesday, January 31, 2024

*Due dates account for all allowable holidays and weekends that would otherwise be the payment or filing due date. January 15,
2024, recognizes Martin Luther King, Jr. Day.
Page 2 of 7

PUB-131-D (R-01/23)
Page 2 update (R-02/23)

First quarter (ending March 31, 2023)

Payment and Filing Due Dates

2023 Withholding Income Tax Payment and
Return Due Dates

2023 Semi-weekly Payments and Quarterly Filing Schedules
	 Tax withheld for...				

Payment is due...			

	 First quarter (ending March 31, 2023)

	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	

Form IL-941 is due...
	

January 1-3, 2023	
January 4-6, 2023 					
January 7-10, 2023 					
January 11-13, 2023 					
January 14-17, 2023 					

Friday, January 6, 2023
Wednesday, January 11, 2023
Friday, January 13, 2023
Thursday, January 19, 2023*
Friday, January 20, 2023

January 18-20, 2023 					
January 21-24, 2023 					
January 25-27, 2023 					
January 28-31, 2023 					
February 1-3, 2023 					

Wednesday, January 25, 2023
Friday, January 27, 2023
Wednesday, February 1, 2023
Friday, February 3, 2023
Wednesday, February 8, 2023

February 4-7, 2023 					
February 8-10, 2023 					
February 11-14, 2023 				
February 15-17, 2023 				
February 18-21, 2023 				

Friday, February 10, 2023
Thursday, February 16, 2023*
Friday, February 17, 2023
Thursday, February 23, 2023*
Friday, February 24, 2023

February 22-24, 2023 				
February 25-28, 2023 				
March 1-3, 2023 					
March 4-7, 2023 					
March 8-10, 2023 					

Wednesday, March 1, 2023
Friday, March 3, 2023
Thursday, March 9, 2023*
Friday, March 10, 2023
Wednesday, March 15, 2023

March 11-14, 2023 					
March 15-17, 2023 					
March 18-21, 2023 					
March 22-24, 2023 					
March 25-28, 2023 					
March 29-31, 2023 					

Friday, March 17, 2023
Wednesday, March 22, 2023
Friday, March 24, 2023
Wednesday, March 29, 2023
Friday, March 31, 2023
Wednesday, April 5, 2023

Monday, May 1, 2023

*Due dates account for all allowable holidays and weekends that would otherwise extend the payment or filing due date.
January 16, 2023, recognizes Martin Luther King’s birthday; February 13, 2023, recognizes Abraham Lincoln’s birthday;
February 20, 2023, recognizes President’s Day; March 6, 2023, recognizes Casimir Pulaski Day.

PUB-131-D (R-01/23)
Page 2 update (R-02/23)

Page 3 of 7

Second quarter (ending June 30, 2023)

Payment and Filing Due Dates

2023 Withholding Income Tax Payment and
Return Due Dates

2023 Semi-weekly Payments and Quarterly Filing Schedules
	 Tax withheld for...	

Payment is due...	

	 Second quarter (ending June 30, 2023)						
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	

April 1-4, 2023 					
April 5-7, 2023 					
April 8-11, 2023 					
April 12-14, 2023 					
April 15-18, 2023 					

Monday, April 10, 2023* (Good Friday)
Wednesday, April 12, 2023
Friday, April 14, 2023
Wednesday, April 19, 2023
Friday, April 21, 2023

April 19-21, 2023					
April 22-25, 2023 					
April 26-28, 2023					
April 29-May 2, 2023 					
May 3-5, 2023 					

Wednesday, April 26, 2023
Friday, April 28, 2023
Wednesday, May 3, 2023
Friday, May 5, 2023
Wednesday, May 10, 2023

May 6-9, 2023 					
May 10-12, 2023 					
May 13-16, 2023 					
May 17-19, 2023 					
May 20-23, 2023 					

Friday, May 12, 2023
Wednesday, May 17, 2023
Friday, May 19, 2023
Wednesday, May 24, 2023
Friday, May 26, 2023

May 24-26, 2023 					
May 27-30, 2023 					
May 31-June 2, 2023 				
June 3-6, 2023 					
June 7-9, 2023 					

Thursday, June 1, 2023*
Friday, June 2, 2023
Wednesday, June 7, 2023	
Friday, June 9, 2023
Wednesday, June 14, 2023

June 10-13, 2023 					
June 14-16, 2023 					
June 17-20, 2023 					
June 21-23, 2023 					
June 24-27, 2023 					
June 28-30, 2023 					

Friday, June 16, 2023
Thursday, June 22, 2023*
Friday, June 23, 2023
Wednesday, June 28, 2023
Friday, June 30, 2023
Thursday, July 6, 2023*

Form IL-941 is due...
Monday, July 31, 2023

*Due dates account for all allowable holidays and weekends that would otherwise extend the payment or filing due date.
April 7, 2023, recognizes Good Friday; May 29, 2023, recognizes Memorial Day; June 19, 2023, recognizes Juneteenth; and
July 4, 2023, recognizes Independence Day.

Page 4 of 7

PUB-131-D (R-01/23)
Page 2 update (R-02/23)

Third quarter (ending September 30, 2023)

Payment and Filing Due Dates
	
	

2023 Withholding Income Tax Payment and
Return Due Dates

2023 Semi-weekly Payments and Quarterly Filing Schedules
Tax withheld for...				

Payment is due...			

Third quarter (ending September 30, 2023)

Form IL-941 is due...
Tuesday, October 31, 2023

	
	
	
	
	
	
	
	
	
	
	

July 1-4, 2023 					
July 5-7, 2023 					
July 8-11, 2023 					
July 12-14, 2023 					
July 15-18, 2023 					

Friday, July 7, 2023
Wednesday, July 12, 2023
Friday, July 14, 2023
Wednesday, July 19, 2023
Friday, July 21, 2023

July 19-21, 2023 					
July 22-25, 2023 					
July 26-28, 2023 					
July 30-August 1, 2023 				
August 2-4, 2023 					

Wednesday, July 26, 2023
Friday, July 28, 2023
Wednesday, August 2, 2023
Friday, August 4, 2023
Wednesday, August 9, 2023

	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	

August 5-8, 2023 					
August 9-11, 2023 					
August 12-15, 2023 					
August 16-18, 2023 					
August 19-22, 2023					

Friday, August 11, 2023
Wednesday, August 16, 2023
Friday, August 18, 2023
Wednesday, August 23, 2023
Friday, August 25, 2023

August 23-25, 2023 					
August 26-29, 2023 					
August 30-September 1, 2023 			
September 2-5, 2023 				
September 6-8, 2023 				

Wednesday, August 30, 2023
Friday, September 1, 2023
Thursday, September 7, 2023*
Friday, September 8, 2023
Wednesday, September 13, 2023

September 9-12, 2023 				
September 13-15, 2023 				
September 16-19, 2023 				
September 20-22, 2023 				
September 23-26, 2023 				

Friday, September 15, 2023
Wednesday, September 20, 2023
Friday, September 22, 2023
Wednesday, September 27, 2023
Friday, September 29, 2023

September 27-29, 2023 				
September 30, 2023 					

Wednesday October 4, 2023
Friday, October 6, 2023

*Due dates account for all allowable holidays and weekends that would otherwise extend the payment or filing due date.
September 4, 2023, recognizes Labor Day.

PUB-131-D (R-01/23)
Page 2 update (R-02/23)

Page 5 of 7

Fourth quarter (ending December 31, 2023)

Payment and Filing Due Dates

2023 Withholding Income Tax Payment and
Return Due Dates

2023 Semi-weekly Payments and Quarterly Filing Schedules
	

Tax withheld for...				

				

Payment is due...			

	 Fourth quarter (ending December 31, 2023)						
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	

October 1-3, 2023 					
October 4-6, 2023 					
October 7-10, 2023					
October 11-13, 2023					
October 14-17, 2023 					

Friday, October 6, 2023
Thursday, October 12, 2023*
Friday, October 13, 2023
Wednesday, October 18, 2023
Friday, October 20, 2023

October 18-20, 2023 					
October 21-24, 2023 					
October 25-27, 2023 					
October 28-31, 2023 					
November 1-3, 2023 					

Wednesday, October 25, 2023
Friday, October 27, 2023
Wednesday, November 1, 2023
Friday, November 3, 2023
Wednesday, November 8, 2023

Form IL-941 is due...

	

Wednesday, January 31, 2024

November 4-7, 2023					
Monday, November 13, 2023
November 8-10, 2023 				
Wednesday, November 15, 2023
November 11-14, 2023 				
Friday, November 17, 2023
November 15-17, 2023 				
Wednesday, November 22, 2023
November 18-21, 2023 		Monday, November 27, 2023*
November 22-24, 2023		Wednesday, November 29, 2023
November 25-28, 2023 				
Friday, December 1, 2023
November 29-December 1, 2023 			
Wednesday, December 6, 2023
December 2-5, 2023 					
Friday, December 8, 2023
December 6-8, 2023 					
Wednesday, December 13, 2023
December 9-12, 2023 				
December 13-15, 2023 				
December 16-19, 2023 				
December 20-22, 2023 				
December 23-26, 2023 				

Friday, December 15, 2023
Wednesday, December 20, 2023
Friday, December 22, 2023
Thursday, December 28, 2023*	
Friday, December 29, 2023

December 27-29, 2023 				
December 30-31, 2023 				

Thursday, January 4, 2024*
Friday, January 5, 2024

*Due dates account for all allowable holidays and weekends that would otherwise extend the payment or filing due date.
October 9, 2023, recognizes Columbus Day; November 10, 2023, recognizes Veteran’s Day; November 23, 2023, recognizes
Thanksgiving; December 25, 2023, recognizes Christmas Day; January 1, 2024, recognizes New Year’s Day.

Page 6 of 7

PUB-131-D (R-01/23)
Page 2 update (R-02/23)

2023 Withholding Income Tax Payment and
Return Due Dates

Office Locations
Suburban North Regional Building
9511 Harrison Street FA 203
Des Plaines, Illinois 60016-1563

200 South Wyman Street
Rockford, Illinois 61101-1237

555 West Monroe Street
Suite 1100
Chicago, Illinois 60661-3605

Willard Ice Building
101 West Jefferson
Springfield, Illinois 62702-5145

15 Executive Drive
Business Center One, Suite 2
Fairview Heights, Illinois 62208-1331

2309 W. Main, Suite 114
Marion, Illinois 62959-1196

Contact Information

Visit our website at tax.illinois.gov. For specific phone number and email contacts, see our
Contact Us page.
Call us at 1 800 732-8866 or 217 782-3336.
Call our TDD (telecommunications device for the deaf) at 1 800 544-5304.
Write us at Illinois Department of Revenue, PO Box 19001, Springfield, IL 62794-9001.
Call our 24-hour Forms Order Line at 1 800 356-6302. 		

Printed by authority of the state of Illinois - web only, one copy.
PUB-131-D (R-01/23)
Page 2 update (R-02/23)

Page 7 of 7