{"data":{"id":"us-il/35-ilcs-5-1004","jurisdiction":"us-il","citation":"35 ILCS 5/1004","heading":"","body":"Failure to file withholding returns or annual transmittal forms for wage and tax statements. In addition to any other penalties imposed by this Act, a taxpayer failing to file a quarterly return or the annual transmittal form for wage and tax statements required by Section 704 or regulations promulgated thereunder shall incur a penalty for each such failure as prescribed by Section 3-3 of the Uniform Penalty and Interest Act.","path":["CHAPTER 35 REVENUE","Illinois Income Tax Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=577\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:19Z","sha256":"b9f3c54e3e81c8b96c72db5f81cfce3231bb1742f733d693e2ba4ac0a6364af4","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-5-1003","next":"us-il/35-ilcs-5-1005"},"notice":"GroundRules: Original legal text. Not legal advice."}