IL-W-6

This article provides clear, detailed, line-by-line instructions for completing Illinois Form IL-W-6, ensuring every field and step is explained for accurate nonresident wage reporting.

Form IL-W-6, officially titled “Certificate of Days Worked in Illinois for Non-Residents,” is issued by the Illinois Department of Revenue and used by employers and nonresident employees to certify days spent working within Illinois. This certificate is essential for employers to comply with Illinois income tax withholding requirements—especially when an employee, not living in Illinois, will be performing non-incidental services in the state for more than 30 working days in a calendar year. This threshold is significant: a working day in Illinois counts if more work time occurs in Illinois on that day than elsewhere, or if the only service performed for the employer on that day is travel into Illinois and arrival there. The form helps employers and employees allocate wages properly and keeps reporting in line with state law. In addition to IL-W-6, employees will also need to complete Form IL-W-6-WS (Worksheet to Report Days Worked in Illinois for Non-Residents) annually, and Form IL-W-4 to ensure correct tax withholding.il-w-6.pdf​

How To File Form IL-W-6

  • Employee: Complete Step 2 of the form before your first workday in Illinois or as soon as your employer requests it. Submit the finished form directly to your employer, not the Department of Revenue.
  • Employer: Fill out Step 1, keep a copy on file, and ensure your employee submits both IL-W-6 and, by January of each year, the IL-W-6-WS worksheet. If requested by authorities, you must provide these documents.
How To Complete IL-W-6

How To Complete IL-W-6

Step 1: Employer’s Information (Completed By Employer)

  • Federal Employer Identification Number (FEIN): Enter the employer’s nine-digit FEIN as it appears on federal payroll and tax forms. This uniquely identifies your company for tax purposes.
  • Name: Write the full, legal name of the business or employer. Match exactly as filed with your federal and state records.
  • Mailing Address: Give the employer’s current mailing address, including street, suite, or unit if relevant. This is where the state may send correspondence if needed.
  • City: Enter the city of the employer’s mailing address.
  • State: Write the two-letter postal abbreviation for the state in which the business is located.
  • ZIP: Enter the five-digit ZIP code (use the nine-digit format if required for mail sorting or employer protocol).

Step 2: Employee Information (Completed By Employee)

  • Social Security Number (SSN): Fill in your SSN exactly from your Social Security card. This links your employment to tax filings and wage records.
  • Name: Write your full legal name as it appears on government documents.
  • Mailing Address: Enter your current mailing address, making sure to add apartment or unit information if needed so mail can be delivered without issue.
  • City: Enter your city of residence that matches your mailing address.
  • State: Write the standard two-letter abbreviation for your home state.
  • ZIP: Enter the ZIP code for your mailing address.
  • Expected Days of Service in Illinois: Indicate the total number of working days you expect to perform services in Illinois for your employer during the year. Fill in this blank with the correct number. This number helps determine if tax withholding applies and tells your employer about the scope of work expected within Illinois.
  • Certification Statement: By signing, you certify that you expect to perform services on your employer’s behalf for the stated number of days in Illinois that calendar year. Understand that as you work, you must regularly report which days and where you worked within Illinois using the IL-W-6-WS worksheet throughout the year.
  • Employee’s Signature: Sign to certify all information on the form is true and complete. Unsigned forms are not valid.
  • Date: Write the date you sign the form. This establishes when your exemption or allocation status takes effect for income tax purposes.

Helpful Filing Information And Tips

  • If you are a nonresident anticipating more than 30 working days in Illinois, complete this form as early as possible, ideally before your first workday in the state.
  • Employers should keep the IL-W-6 form on file for all relevant employees and use it to properly allocate wages for state income tax withholding.
  • Both employees and employers must understand that a working day is counted in Illinois if you spend more time working in Illinois for your employer than anywhere else, or if the only work you do that day is travel and arrival in Illinois.
  • In January following a working year, each employee must complete and submit Form IL-W-6-WS to their employer, reporting actual dates and addresses for all days worked in Illinois.

If You Need Help

  • Visit tax.illinois.gov for forms, guides, and updates.
  • For questions, call the Illinois Taxpayer Assistance Division at 1-800-732-8866 or 217-782-3336, or TTY at 1-800-544-5304.
  • You may also write to: ILLINOIS DEPARTMENT OF REVENUE, PO BOX 19044, SPRINGFIELD IL 62794-9044.
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