IL-1000-E: Certificate of Exemption for Pass-through Withholding Payments (Revision)
Illinois · Illinois DOR · Used for tax years 2025
Form IL-1000-E documents a non-individual owner's election to make its own Illinois tax payments on income from a partnership, S corporation, or trust rather than have pass-through withholding payments made for it. It identifies the entity and owner and certifies that the owner w
Who files this form
Form IL-1000-E should be completed by an owner (partner, shareholder, or beneficiary) that elects to make its own tax payments on income from a partnership, S corporation, or trust.
Individuals may not make this exemption election. The form lists these owner business types: corporation, Subchapter S corporation, partnership, trust, and estate.
What you'll need
To complete the certificate, have the following information ready:
- The pass-through entity’s name, mailing address, phone number, and federal employer identification number (FEIN).
- The owner’s name, mailing address, phone number, FEIN, and business type.
- The signer’s signature, date, printed name, and title. The signer must be the owner, officer, fiduciary, or authorized representative.
How to file
- Identify the pass-through entity in Step 1.
- Identify the owner and check its business type in Step 2.
- Sign and date Step 3, and provide the signer’s printed name and title.
- Submit the completed, signed certificate to the pass-through entity. The entity must keep it in its files.
By signing, you certify that the owner will file all Illinois income tax returns, pay all Illinois income taxes due on time, and be subject to Illinois personal jurisdiction for collecting taxes on income from the identified entity.
Submit the certificate only once. It does not need to be resubmitted annually. Do not send it to the Illinois Department of Revenue unless the department specifically requests it.
Common mistakes
- Accepting an incomplete or unsigned certificate. The pass-through entity must make sure the certificate is completed and signed by the owner, officer, fiduciary, or authorized representative.
- Sending the certificate to the department without a request. The pass-through entity must keep it in its files instead.
- Submitting a new certificate every year. The form only needs to be completed, signed, and submitted once.
- Treating it as an exemption from investment partnership withholding. Form IL-1000-E does not provide that exemption.
- Leaving out required information. The form warns that failure to provide information could result in a penalty.
Questions people ask
Can an individual make this exemption election?
No. Individuals may not make the exemption election.
Do I need to submit the certificate every year?
No. Complete, sign, and submit it to the pass-through entity only once.
Should I send the certificate to the Illinois Department of Revenue?
No, unless the department specifically requests it. The pass-through entity must keep the certificate.
Does this form exempt investment partnerships from investment partnership withholding?
No. The form specifically states that it does not.
What happens if the department revokes a certificate?
The certificate remains valid for 60 days after the notification date. The pass-through entity must then begin withholding for income distributable to the owner. It may not accept another certificate from that owner until the department notifies it.