[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-296270-105":59,"doc-detail-296270-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","iltaxupdatewebinarqanda","ILTaxUpdateWebinarQandA","","Answers to questions submitted for the U of I Tax School webinar covering the 2015 Illinois Tax Update. The Q&A addresses contractor filing requirements and document attachment rules, including whether 1099-MISC can be used for online submissions. It also explains who must report, the definition of a contractor under Illinois administrative rules, and the purpose of the filing requirement. Additional topics include dividend non-taxable treatment, federal-to-state payroll information sharing, real estate tax credits for nonresidents, and filing deadlines.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/iltaxupdatewebinarqanda/296270/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/iltaxupdatewebinarqanda/296270.png","ImageObject",300,407,{"name":92,"@type":93},"Paura","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-31","2026-09-18",true,{"@type":102,"interactionType":103,"userInteractionCount":52},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"Can a copy of the 1099-MISC be used as a PDF attachment for the online report to DOL?","Question",{"text":112,"@type":113},"No. Tax documents or other forms may not be submitted with the online filing.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"Are LLCs exempt from contractor reporting?",{"text":117,"@type":113},"Generally, they are exempt. However, an LLC or corporation must be included in the report if it is not a “bona fide” LLC or corporation under Administrative Rule 240.110.",{"name":119,"@type":110,"acceptedAnswer":120},"Does the federal government share payroll (941) information with states?",{"text":121,"@type":113},"Yes. Under IRC §6103(d), the IRS will share tax information with state tax agencies when the state makes a written, signed request.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},296270,1790339752,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":52,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":39,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":67,"update_tm":143,"read_time":46,"preview_page_count":4},13056712833777,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","Here are answers to the questions submitted during the U of I Tax School’s webinar 2015 Illinois Tax Update, held on January 26, 2016.  \nPlease note: While we have made every attempt to ensure that the information contained in these responses has been obtained from reliable sources, we are not responsible for any errors or omissions, or for the results obtained from the use of this information. In no event will we be liable to you or anyone else for any decision made or action taken in reliance on the information in this site or for any consequential, special or similar damages, even if advised of the possibility of such damages.  \nCertain links connect to websites maintained by third parties over whom we have no control. We make no representations as to the accuracy or any other aspect of information contained in these websites.  \nContractor Filing Questions  \nAttachment of Documents  \nQ. Regarding contractor filing-can a copy of the 1099-MISC be used as a .pdf attachment to the online report to DOL?  \nA. No, no tax documents or other forms may be submitted with the online filing. See [https://www.illinois.gov/idol/Laws-Rules/CONMED/Pages/ECA.aspx](https://www.illinois.gov/idol/Laws-Rules/CONMED/Pages/ECA.aspx)  \n[Q. Contractor filing: Is this in addition to Form 1099-MISC?](Q. Contractor filing: Is this in addition to Form 1099-MISC?)  \nA. Yes.  \nEntities That Must Report  \nQ. Are LLCs exempt from Contractor reporting? Additionally, for contractor filing-if contractor operates as S-corp or LLC-are they still required to file if they have other individuals, sole prop. or pps perform services for them?  \nA. A contractor must include an LLC or corporation in the report if that corporation or LLC is not a “bona fide” corporation or LLC (as defined in Administrative Rule 240 . 110) . They are generally exempt, however. For links to the guidance and Administrative Rule 240.110, see [https://www.illinois.gov/idol/Laws-Rules/CONMED/Pages/Public-Advisory-ECA.aspx](https://www.illinois.gov/idol/Laws-Rules/CONMED/Pages/Public-Advisory-ECA.aspx)  \nThis link is also helpful in supplementing Admin. Rule 240 . 110: [http://thehtrc.com/2014/eca-employee](http://thehtrc.com/2014/eca-employee)illinois-reporting-requirement  \nQ. What is the definition of a contractor?  \nA. Administrative Rule 240.110 states:  \n\"Contractor\" means any individual, sole proprietor, partnership, firm, corporation, limited liability company, association or other legal entity permitted by law to do business within the State of Illinois who engages in construction as defined in the Act. Contractor includes a general contractor and a subcontractor. [820 ILCS 185/5]  \nPurpose of the Filing Requirement and Use of Information  \nQ. Re: contractor filing, is this information going to be provided to Illinois Dept of Employment Security for assessing unemployment taxes on the non-employee payee? Please explain the purpose behind the new filing.  \nA. The misclassification of a subcontractor as an independent contractor instead of an employee is the driving force behind the filing requirement. Detecting and assessing unpaid employment-related taxes associated with those subcontractors who have been incorrectly classified as an independent contractor is one of the purposes behind this filing requirement. See [http://thehtrc.com/2014/eca-employee](http://thehtrc.com/2014/eca-employee)illinois-reporting-requirement  \nQ. Does the contractor filing apply to anyone who files 1099-MISC to a subcontractor?  \nA. This IL filing requirement is separate from the requirement to issue a Form 1099-MISC. Accordingly, one does not depend upon the other.  \nQuestions on Other Issues  \nQ. Have there been any changes to the companies whose dividends are non-taxable in IL? Is there a list of the applicable businesses somewhere?  \nA. Under the High Impact Business program, you can subtract out dividends of approved companies from IL income so that there is no IL tax on those dividends. Yes, there is ","cbCaicS0CVnteVUM","https://ap.wps.com/l/cbCaicS0CVnteVUM","pdf",519227,"English","# Contractor Filing Questions\n## Attachment of Documents\n## Entities That Must Report\n## Purpose of the Filing Requirement and Use of Information\n# Questions on Other Issues","[{\"question\":\"Can a copy of the 1099-MISC be used as a PDF attachment for the online report to DOL?\",\"answer\":\"No. Tax documents or other forms may not be submitted with the online filing.\"},{\"question\":\"Are LLCs exempt from contractor reporting?\",\"answer\":\"Generally, they are exempt. However, an LLC or corporation must be included in the report if it is not a “bona fide” LLC or corporation under Administrative Rule 240.110.\"},{\"question\":\"Does the federal government share payroll (941) information with states?\",\"answer\":\"Yes. Under IRC §6103(d), the IRS will share tax information with state tax agencies when the state makes a written, signed request.\"}]","ILTaxUpdateWebinarQandA | PDF",1789730237]