820 ILCS 170/15

Current through Public Act 103-1052
Section 820 ILCS 170/15 - 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.

820 ILCS 170/15

P.A. 87-598.