{"data":{"id":"us-il/35-ilcs-5-506.5","jurisdiction":"us-il","citation":"35 ILCS 5/506.5","heading":"Returns based on substitute W-2 forms.","body":"For a taxpayer who has received wages from an employer in Illinois, loses or was not provided a W-2 form, is unable to obtain a duplicate W-2 form from the employer, and subsequently obtains a substitute W-2 form from the Internal Revenue Service, it shall be presumed that tax was withheld under Article 7 of this Act in an appropriate amount based on the number of withholding exemptions used to determine the federal income tax withholding for the taxpayer if (i) the substitute W-2 form indicates the appropriate amount of federal taxes withheld, (ii) the taxpayer files a copy of the substitute W-2 form with his or her Illinois income tax return, and (iii) the taxpayer provides a mailing address to which any correspondence or refund, if any, may be sent.","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":"9100585c30756a60fb1fc429aa1e42e715a8f77b4269e784601ba91530d969a5","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-5-506","next":"us-il/35-ilcs-5-507"},"notice":"GroundRules: Original legal text. Not legal advice."}