Illinois Certificate of Days Worked in Illinois for Non-Residents

Certificate of Days Worked in Illinois for Non-Residents
2023 IL-W-6, Certificate of Days Worked in Illinois for Non-Residents
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Illinois Department of Revenue

2023 Form IL-W-6	

Certificate of Days Worked in Illinois for Non-Residents
To employers:

Complete Step 1 and maintain a copy of this form on file for each
employee who is not an Illinois resident if
•	 they are expected to work in the state of Illinois during the taxable
year; and
•	 you do not maintain a time and attendance system where
	
• the employee is required to record the work location for every 	
	
day worked outside of the state where the employment 	
	
duties are primarily performed; and
	
• it allows the employer to allocate the employee’s 		
	
wages for income tax purposes among all states in which the 	
	
employee performs services.

Step 1:	Employer’s information (completed by employer)
___ ___ - ___ ___ ___ ___ ___ ___ ___
Federal employer identification number

______________________________________________________
Name

______________________________________________________
Mailing address

______________________________________________________
City	

Under Public Act 101-0585, wages earned in Illinois are subject to
Illinois income tax withholding. You must also have your employee
complete Form IL-W-4, Employee’s and other Payee’s Illinois
Withholding Allowance Certificate and Instructions, so you can
withhold the correct amount of Illinois Income Tax from their pay, along
with 2023 Form IL-W-6-WS, Worksheet to Report Days Worked in
Illinois for Non-Residents. You must send us this information if we
request it.

State

	

ZIP	

Where do I get help?

	Visit our website at tax.illinois.gov
	Call our Taxpayer Assistance Division at 1 800 732-8866 or 		
217 782-3336
	Call our TDD (telecommunications device for the deaf) at 		
1 800 544‑5304
Write to
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19044
SPRINGFIELD IL 62794-9044

•
•
	
•
	
•
	
	
	

Step 2:	Employee information (completed by employee)

To employees:

If requested by your employer, complete Step 2 of this form prior to your
first workday performing services in Illinois, or as soon as practicable
after being requested, if
•	 you are not an Illinois resident; and
•	 you are expecting to perform non-incidental services for more than
30 working days within Illinois on your employer’s behalf during the
calendar year.

Complete and submit this form to your employer prior to your first
workday performing services in Illinois, or as soon as practicable after
being requested.

A working day is spent within Illinois if:

___ ___ ___ - ___ ___ - ___ ___ ___ ___

•	

•	

you perform service on behalf of the employer and a greater amount
of time on that day is spent by the individual performing duties on
behalf of the employer within Illinois, without regard to time spent
traveling, than is spent performing duties on behalf of the employer
outside of Illinois; or
the only service you perform on behalf of your employer on that day
is traveling to a destination within Illinois, and you arrive on that day.

In addition, by January 1, 2024, you must also complete and submit 2023
Form IL-W-6-WS, Worksheet to Report Days Worked in Illinois for
Non-Residents to your employer, to report the dates and addresses of
locations worked in Illinois.

By signing below, I certify that I am expecting to perform services on my
employer’s behalf for _______ working days in Illinois for the calendar
year. I understand I must report the dates and address of locations
worked in Illinois on Form IL-W-6-WS throughout the calendar year.
Social Security number

	
_______________________________________________________
Name

	
_______________________________________________________
Mailing address

_______________________________________________________
City	

State

	

ZIP	

_______________________________________________________
Employee’s signature	

Date

This form is authorized under the Illinois Income Tax Act. Disclosure of this information is required.
Failure to provide information may result in this form not being processed and may result in a penalty.

IL-W-6 (R-12/22)
Printed by the authority of the State of Illinois - web only, 1 copy

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