COVID-19 (Coronavirus) Information for Illinois Taxpayers The Illinois Department of Revenue has established this web page to provide information and resources to help Illinois taxpayers, businesses, and others affected by the coronavirus. For up-to-date information on how Illinois is combatting the Coronavirus outbreak, visit the State of Illinois Coronavirus Response Site. This page will be updated as new information is available. Taxpayer Relief Illinois Income Tax Filing and Payment Extension Short-Term Relief from Penalties for Late Sales Tax Payments Other Resources DCEO Emergency Small Business Assistance - Grants & Loans Assistance IDES COVID-19 Related Unemployment Benefits Frequently Asked Questions Unemployment benefits may be available to some individuals whose unemployment is attributable to COVID19. IDES recently adopted emergency rules to try to make the unemployment insurance system as responsive to the current situation as possible. What if I'm temporarily laid off because the place where I work is temporarily closed because of the COVID-19 virus? An individual temporarily laid off in this situation could qualify for benefits as long as he or she was able and available for and actively seeking work. Under emergency rules IDES recently adopted, the individual would not have to register with the employment service. He or she would be considered to be actively seeking work as long as the individual was prepared to return to his or her job as soon the employer reopened. What if I quit my job because I am generally concerned over the COVID-19 virus? An individual who leaves work voluntarily without a good reason attributable to the employer is generally disqualified from receiving UI. The eligibility of an individual in this situation will depend on whether the facts of his or her case demonstrate the individual had a good reason for quitting and that the reason was attributable to the employer. An individual generally has a duty to make a reasonable effort to work with his or her employer to resolve whatever issues have caused the individual to consider quitting. What if I’m confined to my home 1) because a licensed physician has diagnosed me as having COVID-19 or 2) because I must stay home to care for my spouse, parent or child, whom a medical professional has diagnosed as having COVID-19 or 3) because of a government-imposed or government-recommended quarantine? An individual in any of those situations would be considered to be unemployed through no fault of his or her own. However, to qualify for UI, he or she would still need to meet all other eligibility requirements, including the requirements that the individual be able and available for work, registered with the state employment service and actively seeking work from the confines of his or her home. The individual would be considered able and available for work if there was some work that he or she could perform from home (e.g., transcribing, data entry, virtual assistant services) and there is a labor market for that work. What if I leave work because my child’s school has temporarily closed, and I feel I have to stay home with the child? Ordinarily, an individual who left work to address child care needs would be considered to have left work voluntarily and would generally be disqualified from receiving UI, unless the reason for leaving was attributable to the employer. Under the current circumstances, someone who left work to care for the child could be considered as unemployed through no fault of his her own; in that case, to qualify for UI, the individual would still need to meet all other eligibility requirements, including the requirements that the individual be able and available for work, registered with the state employment service and actively seeking work from the confines of his or her home. For Employers: If an employee receives unemployment benefits as a result of COVID-19, will the employer’s unemployment contribution rate increase? At this time, no further guidance has been issued. Until such time, normal procedures will be followed. In general, the contribution rate of an experience rated employer is based, in part, on the amount of unemployment benefits paid to the employer’s former employees. Potential Closure or Layoff Rapid Response Services are available to employers who are planning or have gone through a permanent closure or mass layoff at a plant, facility, or enterprise, or a natural or other disaster, that results in mass job dislocation. The State Dislocated Worker Unit coordinates with employers to provide on-site information to workers and employers about employment and retraining services designed to help participants retain employment when feasible, or obtain re-employment as soon as possible. For more information, visit Rapid Response Services for Businesses or contact your local Illinois workNet Center. Page 8
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