86 Ill. Adm. Code 100.7040
Employer Registration (IITA Section 701)
Section 100
Section 100.7040 Employer
Registration (IITA Section 701)
Every employer required to deduct
and withhold Illinois income tax must register with the Department of Revenue. Each
registration application of an employer that has been assigned a federal
identification number must contain the employer's federal identification number.
If an employer has not been issued a federal employer's identification number,
the employer must notify the Department within a reasonable time after its
federal employer's identification number has been issued.