Historically, credits due to a company from an amended Illinois payroll tax return would need to be approved by the state prior to being taken on future payroll tax returns. It has come to our attention that more recently, the Illinois Department of Revenue (IDOR) instead has issued and mailed refund checks to these companies for this credit. These checks are typically not accompanied by any correspondence. If you happen to receive an unidentified check from the IDOR you may want to communicate with your internal team as well as the accountant that prepares and files your payroll tax returns to let them know a refund check has been issued.
