Illinois General Assembly - Illinois Compiled Statutes

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820 ILCS 170/15

(820 ILCS 170/15) (from Ch. 48, par. 2765)

Sec. 15.

Notification by employer.

(a) An employer shall be required to notify all employees that they may
be eligible for the federal earned income tax credit and may either apply
for the credit on their tax returns or receive the credit in advance
payments during the year.  The employer shall not be required
to notify any employee who receives gross wages from that employer that
exceed the maximum amount that may qualify for the federal earned income
tax credit.

(b) The employer shall provide the notification required by subsection
(a) of this Section by giving or mailing to the employee:

(1) any notice available from the Internal Revenue

Service for this purpose, including, but not limited to, the Notice of a Possible Federal Tax Refund Due to the Earned Income Credit (EIC); or

(2) any notice created by the employer, as long as it

contains substantially the same language as either or both notices described in paragraph (1) of this subsection or in subsection (a) of Section 20.

(c) The notice prescribed in this Section shall be furnished within one
week before or after, or at the same time, that the employer provides a
Form W-2 to any employee covered by this Act.

(Source: P.A. 87-598.)