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Illinois Compiled Statutes

35 ILCS 5/506.5 (2026)

Returns based on substitute W-2 forms

✓ current as of May 2026
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(35 ILCS 5/506.5)
    Sec. 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.)

    
Notes of Decisions
Cited in 2 cases, 2005–2005 · leading case: People v. Olender, 854 N.E.2d 593 (Ill. 2005).
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People v. Olender, 854 N.E.2d 593 (Ill. 2005). “ent will apply (35 ILCS 5/502(c)(4) (West 1994)); (4) provide that in the case of a taxpayer filing a return based on a substitute W — 2 form provided by the Internal Revenue Service, it shall be presumed that the Illinois income tax was withheld in an appropriate amount if the…”
People v. Olender (Ill. 2005). “ement will apply (35 ILCS 5/502(c)(4) (West 1994)); (4) provide that in the case of a taxpayer filing a return based on a substitute W–2 form provided by the Internal Revenue Service, it shall be presumed that the Illinois income tax was withheld in an appropriate amount if the…”
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