Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2725 - ADMINISTRATIVE HEARINGS AND APPEALS › Subpart B - FILING OF APPLICATIONS AND CLAIMS FOR RELIEF › Section 2725.115 - Claim For Adjustments (Credits) And Refunds

Current through Register Vol. 48, No. 28, July 12, 2024
a) Claims for Adjustments (credits) or
				Refunds must be signed and should be made online using MyTax Illinois
				(mytax.illinois.gov) or on the Department form Employer's Claim for
				Adjustment/Refund and filed at the address listed on the form. Except as
				provided in this subsection, a claim must be filed within three years after the
				date the employing unit paid the contributions, interest or penalties that are
				the basis of the employing unit's claim. In the case of an erroneous payment
				that occurred January 1, 2015 through September 8, 2017, the employing unit may
				file the claim for adjustment or refund not later than June 30, 2018 or three
				years after the date of the erroneous payment, whichever is later. If a claim
				for adjustment or refund has been timely filed, an employer may file additional
				information to be considered part of its claim within 30 days after filing the
				claim.
b) A sufficient Claim for
				Adjustment (credit) or Refund must meet the requirements set forth in 56 Ill.
				Adm. Code
				2760.150
				and shall set forth the reason for the refund as follows:
1) The employer overpaid due to a
				mathematical error. For example, the employer misplaced a decimal point in
				computing his or her contributions due;
2) The employer paid at an incorrect rate.
				For example, the assigned rate was 2.0 % and the employer paid at 3.7 %. This
				frequently occurs the first year an employer receives a rate based on its
				experience;
3) The employer
				reported wages paid to workers to Illinois that should have been reported to a
				different state. In this case, the employer must supply the Department with a
				list of workers' names and Social Security numbers on the form titled
				"Employer's Correction Report of Wages Previously Reported" if he or she has
				not already done so on form UC-40C "Employer's Correction Report For The
				Quarter" (see 56 Ill. Adm. Code
				2760.145(a)
				). If any benefits have been paid to these workers by Illinois, the refund
				amount shall be adjusted downward to reflect any benefits paid due to the
				employer's error;
4) The employer
				reported payments that are excluded from the definition of "wages" by the Act.
				For example, a sole proprietor reported compensation paid to his or her
				parents. In these cases, the employer must supply the Department with a list of
				the workers' names and Social Security numbers on an "Employer's Correction
				Report For Wages Previously Reported" if he or she has not already done so on
				an "Employer's Correction Report For The Quarter" (see 56 Ill. Adm. Code
				2760.145(a)
				). If any benefits have been paid to these workers, the refund amount shall be
				adjusted downward to reflect any benefits paid due to the employer's
				error;
5) The employer incorrectly
				reported total payments as wages subject to the payment of contributions;
EXAMPLE: The employer made an error in computing the excess
				  wages. In this case, the employer must file an "Employer's Correction Report Of
				  Wages Previously Reported" to correct his or her error if he or she has already
				  not done so on an "Employer's Correction Report For The Quarter" (see 56 Ill.
				  Adm. Code
				  2760.145(a)
				  ).
6) The employer overpaid
				due to a rate revision;
EXAMPLE: The employer's rate is revised downward after he or
				  she has already paid the contributions for the quarter, thus creating a credit
				  balance for which he or she can request a refund or
				  adjustment.
7) The employing
				unit is not an employer subject to the Act, but has paid
				contributions;
8) Any other
				circumstances that would show that the employer overpaid his or her
				contributions;
9) The employing
				unit has paid interest and/or penalties that were determined not due.