A member who is a resident of Iowa, Kentucky, Michigan, or Wisconsin may claim exemption from Illinois income tax under the reciprocal withholding agreements by completing Form IL-W-5-NR. A copy of this form must be on file with the employer.
Members who are residents of Indiana or Missouri are not entitled to this exemption.
If you have non-Illinois resident members, contact the Department of Revenue of the particular state for instructions on withholding taxes and reporting wages.
Download and Print withholding forms for Illinois income tax.