This is based on reciprocal agreements between Illinois and these states. In your situation, if the employee provides Form ILW5NR, you can use the state listed on the form for the employee's state income tax.If you think we may have recovered unpaid wages for you, use the Workers Owed Wages (WOW) application to search and claim them. Get your refund status. Any amount of tax actually deducted and withheld under this Act shall be held to be a special fund in trust for the Department. Find help filing your federal tax return with free programs and tools for specific needs or general tax filing questions. Get your refund status. Securing your today and tomorrow. The program is limited to first-time homeowners who have received housing counseling and meet the minimum income requirements.