Welcome
Forms and Check Lists
1. General Information
2. Authorized Agent
3. Coverage
4. Reporting
    4.00 Introduction
    4.10 General Explanations
    4.11 Identifying Numbers
    4.12 IMRF Members
    4.13 Social Security & Medicare-Only Employees
    4.14 Contribution Rates
    4.15 Tax Levy
    4.16 Section 414(h) Tax Deferral of IMRF Member Contributions
    4.17 Current Year
    4.18 Prior Year
    4.19 Reporting Media
    4.20 IMRF Reporting: Overview
    4.21 Due Dates for IMRF Deposits and Reports
    4.22 Interest Charges on Unpaid Contributions and Adjustments
    4.23 Monthly Employer Statement and Reporting of IMRF Deposits Summary, Web or Form 3.10
    4.24 Monthly Reporting of Member Wages and IMRF Contributions, Form 3.11, Exhibit 4D
    4.25 Methods of Reporting Monthly IMRF Wages and Contributions: Specific Guidelines
    4.27 Paying Early Retirement Incentive Costs
    4.28 Paying Accelerated Payment Costs
    4.30 Corrections of Member Wages and Contributions Previously Reported
    4.35 IMRF Tax-Deferred Payroll Deduction Program for the Purchase of Past or ERI Service
    4.50 Federal and State Reports: Overview
       4.50 Federal and State Reports: Overview
       A. IRS Form 941: Employer's Quarterly Federal Tax Return
       B. IRS Form 8109: Federal Tax Deposit Coupons or EFTPS
       C. IRS Form W-2: Wage and Tax Statement
       D. IRS Form W-3: Transmittal of Wage and Tax Statements
       E. IRS Form W-4 or W-4A: Employee's Withholding Allowance Certificate
       F. IRS Form W-5: Earned Income Advance Payment Certificate
       G. Illinois Form IL-941: Employer's Quarterly Illinois Withholding Tax Return
       H. Illinois Form IL-501: Monthly State Income Tax Payment Form
       I. Illinois Form IL-W-4: Illinois Withholding Exemption Certificate
       J. Illinois Form IL-W-5-NR: Employee's Statement of Non-Residence In Illinois
       K. Illinois Form UC-3/40: Employer's Contribution and Wage Report
       L. Illinois Form BEN 118R: Benefit Wage Charge
       M. IRS Form 940: Federal Unemployment (FUTA) Tax Return
    4.60 Payroll Records: Access, Preservation, Period of Retention
    Exhibits - Section 4
5. Benefits
6. Member Accounts
7. Employer Contributions
Appendix - Federal Tax Reporting/Social Security