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(35 ILCS 5/710)
(from Ch. 120, par. 7-710)
Withholding from lottery winnings.
(a) In general.
(1) Any person making a payment to a resident or
nonresident of winnings under the Illinois Lottery Law and not required to withhold Illinois income tax from such payment under Subsection (b) of Section 701 of this Act because those winnings are not subject to Federal income tax withholding, must withhold Illinois income tax from such payment at a rate equal to the percentage tax rate for individuals provided in subsection (b) of Section 201, provided that withholding is not required if such payment of winnings is less than $1,000.
(2) In the case of an assignment of a lottery prize
under Section 13.1 of the Illinois Lottery Law, any person making a payment of the purchase price after December 31, 2013, shall withhold from the amount of each payment at a rate equal to the percentage tax rate for individuals provided in subsection (b) of Section 201.
(3) Any person making a payment after December 31,
2019 to a resident or nonresident of winnings from pari-mutuel wagering conducted at a wagering facility licensed under the Illinois Horse Racing Act of 1975 or from gambling games conducted on a riverboat or in a casino or organization gaming facility licensed under the Illinois Gambling Act must withhold Illinois income tax from such payment at a rate equal to the percentage tax rate for individuals provided in subsection (b) of Section 201, provided that the person making the payment is required to withhold under Section 3402(q) of the Internal Revenue Code.
(b) Credit for taxes withheld. Any amount withheld under Subsection (a)
shall be a credit against the Illinois income tax liability of the person
to whom the payment of winnings was made for the taxable year in which that
person incurred an Illinois income tax liability with respect to those winnings.
(Source: P.A. 101-31, eff. 6-28-19.)