Form UI-3 / 40 Employer's Contribution and Wage Report - Illinois

Illinois Form UI-3/40 Instructions

Follow these IL Form UI-3/40 instructions below. No form adjustments for prior quarters on the current quarter's report are permitted. A supplemental report should be filed whenever there are underreported and/or omitted wages for a quarter.

• At the top of the form, enter the employer's name, address, Illinois account number, and other information as indicated.
• Check the 'Change in Status' if you no longer have workers in Illinois and want your account terminated. For this change in status or a change of business address, Form UI-50A also needs to be completed.
• On Line 1, enter the total number of covered workers (full and part-time) for the payroll period including the 12th of each month of the quarter.
• On Line 2, enter all wages paid in the quarter for covered employment including wages paid to workers who already received wages in excess of $12,960 during the calendar year.
• On Line 3, enter wages included in Line 2 in excess of the $12,960 taxable for each worker. Do not include excess wages from prior quarters.
• On Line 4, deduct Line 3 from Line 2 and enter the net amount on this line.
• Enter an amount for either Line 5A or Line 5B, not both, by following the applicable instructions listed on the form by lines 5A and 5B.
• For Line 6A, for any contributions not paid by the interest due date, enter the amount of interest at the rate of 2% per month computed at 12/365 or 2% per day.
• For Line 6B, for any reports filed after the penalty date, enter the amount of the penalty.
• For Line 6C, if payment for any previous underpayment is included with the remittance for this report, enter the amount of this underpayment including interest.
• Enter on Line 6D, enter any previous overpayment amount as credit that may be deducted from the contribution due this quarter.
• Enter on Line 7 the sum of Line 5A or 5B plus Lines 6A, 6B, and 6C less any amount on line 6D. This is the total payment due.
• The owner, partner, officer, or authorized agent of the employer is to sign and other information completed as indicated.
• On the second side of the form, under Column 8, enter the complete social security number of each worker.
• Under Column 9, enter the workers' names.
• Under Column 10, enter total wages paid to each worker during the quarter. Total wages include both taxable and non-taxable wages paid in excess of $12,960.
• On Line 11, enter the total wages reported in Column 10.