(35 ILCS 5/506.5)
Returns based on substitute W-2 forms.
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.
(Source: P.A. 94-1074, eff. 12-26-06.)