Form Il-1000-E - Certificate Of Exemption For Pass-Through Withholding Payments
Download a blank fillable Form Il-1000-E - Certificate Of Exemption For Pass-Through Withholding Payments in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form Il-1000-E - Certificate Of Exemption For Pass-Through Withholding Payments with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1Use your mouse or Tab key to move through the fields. Use your mouse or space bar to enable check boxes.
Illinois Department of Revenue
Certificate of Exemption for Pass-through
Form IL-1000-E
Withholding Payments
Read this information first
Pass-through entities:
In order to accept Form IL-1000-E, make sure that the certificate is
Form IL-1000, Pass-through Entity Payment Income Tax Return,
completed and signed by the owner, officer, fiduciary, or authorized
has been eliminated for tax years ending on or after December 31,
representative. Keep the certificates in your files. Do not send them
2014. Amounts that would have been reported on Form IL-1000 will
to us unless we specifically request them from you.
be reported on Form IL-1065, Partnership Replacement Tax Return,
In the event that we notify you that the certificate has been revoked,
Form IL-1120-ST, Small Business Corporation Replacement Tax
the certificate remains valid for 60 days after the date of notification,
Return, or Form IL-1041, Fiduciary Income and Replacement Tax
and you must then begin withholding for income distributable to the
Return. Owners must still complete and submit Form IL-1000-E,
owner.
Certificate of Exemption for Pass-through Withholding Payments,
to the pass-through entity in order to elect to make their own tax
If the certificate has been revoked, you may not accept another
payments on income from a pass-through entity. Any Form IL-1000-E
certificate from the owner until we notify you.
that was submitted to the pass-through entity and that has not been
Specific information for both owners and pass-through
revoked by the Department is still considered valid and does not
entities:
need to be resubmitted.
Form IL-1000-E must only be completed, signed, and submitted
Owners:
once to the pass-through entity. It does not need to be resubmitted
Form IL-1000-E should be completed by any owner (partner,
on an annual basis. Do not send Form IL-1000-E to us unless we
shareholder, or beneficiary) that elects to make its own tax
specifically request it from you.
payments on income from a pass-through entity (partnership,
S corporation, or trust). Individuals may not make the exemption
election.
Step 1: Identify the pass-through entity
The pass-through entity must keep this certificate.
(
)
Name
Phone number
Federal employer identification number (FEIN)
Mailing address
City
State
ZIP
Step 2: Identify the owner (partner, shareholder, or beneficiary)
Federal employer identification number (FEIN)
Name
Mailing address
Check the box to indicate your business type:
City
State
ZIP
Corporation
Subchapter S corporation
(
)
Partnership
Trust
Phone number
Estate
Step 3: Sign below
I certify that the owner indicated in Step 2 will file all Illinois income tax returns and make timely payment of all Illinois income
taxes due, and that it is subject to personal jurisdiction of the State of Illinois for purposes of the collection of income taxes due
with respect to income from the partnership, corporation, or trust indicated in Step 1 of this certificate.
Signature of owner, officer, fiduciary, or authorized representative
Date
Printed Name
Title
This form is authorized as outlined by the Illinois Income Tax Act. Disclosure of this
information is REQUIRED. Failure to provide information could result in a penalty.
IL-1000-E (R-12/15)
Reset
Print
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial