IRS and Tax Practice Symposium - Virtual-3 - Denny

3 - Denny - IDES Update

Pdf Summary

The Illinois Department of Employment Security (IDES) presentation to independent accountants outlines employer wage-reporting requirements, taxable-wage calculations, available support channels, and benefit-charge statements.<br /><br />Employers report wages so IDES can determine workers’ potential unemployment benefits, calculate employer contributions to the UI trust fund, and compile statistics. For 2026, wages are taxable up to $14,250 per worker; the 2027 wage base is $14,592. Employers report total, excess, and taxable wages. These amounts can differ from software calculations when rules apply for wages previously reported in another state, business succession, common ownership, or common paymaster arrangements. Unrelated employers generally calculate wage bases separately.<br /><br />Filing frequency depends on the employer. Wage reports may be quarterly, monthly for certain employers subject to electronic filing requirements, or annual for eligible household employers who elect annual filing. Electronic filing is mandatory for employers meeting the applicable employee-count threshold. The presentation reviews filing deadlines, late-reporting penalties, extensions (which must be requested before the due date for reasonable cause), and the fact that an extension does not delay contribution payments.<br /><br />IDES’s employer hotline (800-247-4984) routes calls to appeals, tax assistance, collections, claims, and refunds or employee-leasing support. Login, password, security, and non-IDES tax questions are directed to a separate number or MyTax Illinois.<br /><br />The presentation also describes BEN-118 and BEN-118R quarterly benefit-charge statements. Sent about 45 days after each quarter, they identify former employees, benefit weeks, and charge amounts, and give employers an opportunity to protest charges. BEN-118 is for taxable employers; BEN-118R is for reimbursable employers such as nonprofits, universities, and government entities. Although the agenda lists organization types and LLCs, the supplied text does not explain those topics.

Keywords

Illinois Department of Employment Security

IDES

wage reporting

taxable wages

unemployment insurance

employer contributions

quarterly filing

electronic filing

benefit-charge statements

BEN-118