Taxpayer Bond for Contractors (Dept. of Revenue)

Complete Form REG-4-A (Financial Responsibility Bond) with your surety company. The form requires original signatures and seals from both the contractor and surety—no copies or faxes are accepted. You must also attach the original power of attorney for the surety's attorney-in-fact. Submit the completed form by mail to: Central Registration Division 3-222, Illinois Department of Revenue, P.O. Box 19039, Springfield, IL 62794-9039. If you have multiple business locations, a separate bond is required for each location.

The bond amount is tied to the contractor's assessed tax risk and is determined by the Illinois Department of Revenue. IDOR typically calculates the bond amount based on 2-3 months of average tax liability, historical tax payment patterns, and compliance history. Contractors should contact IDOR's Central Registration Division at rev.regbond@illinois.gov or 217-558-7425 to determine the specific bond amount required for their situation.

Construction contractors may be required by the Illinois Department of Revenue to post this bond if they have high tax liabilities, a history of tax delinquency, or are flagged during IDOR compliance reviews as high-risk for sales and use tax collection. The bond requirement is determined on a case-by-case basis and is not required of all contractors—only those with specific tax compliance concerns identified by IDOR.