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(35 ILCS 5/711)
(from Ch. 120, par. 7-711)
Payor's Return and Payment of Tax Withheld.
(a) In general. Every
payor required to deduct and withhold tax under Section 710
shall be subject to the same reporting requirements regarding taxes
withheld and the same monthly and quarter monthly (weekly) payment requirements as
an employer subject to the provisions of Section 701. For purposes of
monthly and quarter monthly (weekly) payments, the total tax withheld
under Sections 701 and 710 shall be considered in the
(a-5) Every partnership, Subchapter S corporation, or trust required to withhold tax under Section 709.5 shall report the amounts withheld and the partners, shareholders, or beneficiaries from whom the amounts were withheld, and pay over the amount withheld, no later than the due date (without regard to extensions) of the tax return of the partnership, Subchapter S corporation, or trust for the taxable year.
(b) Information statement. Every payor required to deduct and withhold
tax under Section 710
shall furnish in
duplicate to each party
entitled to the credit for such withholding under subsection (b) of Section 709.5, and subsection (b) of Section
710, respectively, on or before January 31 of the succeeding calendar
year for amounts withheld under Section 710 or the due date (without regard to extensions) of the return of the partnership, Subchapter S corporation, or trust for the taxable year for amounts withheld under Section 709.5 for the taxable year, a written statement
in such form as the Department may by regulation prescribe showing the amount
of the payments, the amount deducted and withheld as tax, and such other
information as the
Department may prescribe. A copy of such statement shall be filed by the
party entitled to the credit for the withholding under subsection (b) of Section 709.5, or subsection (b) of Section
710 with his return for the taxable year to which it relates.
(Source: P.A. 95-233, eff. 8-16-07.)