reglab/statecodes huggingface dataset:
Illinois Administrative Code › Title 86 - REVENUE › Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Subpart B - ELECTRONIC FILING PARTICIPANTS › Section 105.210 - Types of Electronic Filers

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				An electronic filer is a collective term referencing all participants in the
				program. An electronic filer can be included in one or more of the categories
				defined in Section
				105.200.
				The categories are specific to the function(s) performed.
b) An electronic filer can be one or more of
				the following business types:
1) Preparer -
				prepares the return and computes the tax based on the information that the
				taxpayer provides;
2) Software Firm
				- writes software that it uses or sells for the purpose of formatting
				electronic returns and/or transmitting them directly to the Department's
				communications processor;
3)
				Service Bureau - takes tax returns from accepted electronic filers and formats
				electronic returns, but does not collect returns directly from taxpayers or
				transmit returns directly to the Department's communications
				processor;
4) Transmitter -
				provides services for direct transmission to the Department's communications
				processor;
5) Electronic Return
				Collector - takes prepared returns directly from taxpayers for the purpose of
				having electronic tax returns produced. An electronic return collector may be a
				for-profit or a not-for-profit organization in the private or public sector
				that chooses to provide electronic filing services. Examples include employers
				providing the service to their employees or a university providing electronic
				return collection services to the student body;
6) On-line Software Developer - writes
				software that it provides to individual taxpayers through an internet site or a
				commercially purchased package, for the purpose of formatting on-line
				electronic returns and accepting those returns from taxpayers for transmission
				by an on-line transmitter; and
7)
				On-line Transmitter-accepts returns, directly from individual taxpayers using
				software from an internet site or a commercially purchased package, for the
				purpose of having an electronic tax return produced and transmitted. An on-line
				transmitter provides services for direct transmission to the Department's
				communications processor, or to the IRS for the Federal/State Electronic
				Filing.
Illinois Administrative Code › Title 86 - REVENUE › Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Subpart B - ELECTRONIC FILING PARTICIPANTS › Section 105.220 - Ways to Participate in Electronic Filing

Current through Register Vol. 48, No. 28, July 12, 2024
Electronic filers can choose to perform all the functions
				  associated with electronic filing and be electronic return originators,
				  transmitters, and software developers or they can choose to use the services of
				  another accepted electronic filer (third party) to participate in the
				  electronic filing program. For example:
a) An electronic return originator can
				prepare the tax return (preparer), or take prepared tax returns for the purpose
				of having electronic returns produced (electronic return collector).
b) An electronic return originator can
				develop software to format return information to conform with the Department
				specifications (software developer), purchase a software product to perform
				this function, or use a service bureau to perform this function.
c) An electronic return originator can write
				the software to transmit the formatted returns (software developer), purchase a
				software product to transmit (transmitter), or use a third-party transmission
				service that transmits.
AGENCY NOTE: An electronic return originator who transmits
					 through a third party is not categorized as a
					 transmitter.
Illinois Administrative Code › Title 86 - REVENUE › Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Subpart B - ELECTRONIC FILING PARTICIPANTS › Section 105.230 - Responsibilities of Electronic Filers

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				All electronic filers must comply with the requirements and specifications set
				forth in this Part and, if applicable, IL-1346 (see Section
				105.400(c)(2)
				 ).
b) Electronic filers can only accept returns
				for electronic filing directly from the taxpayer, or from other electronic
				filers who have been accepted into the Illinois electronic filing
				program.
c) Electronic filers who
				collect prepared tax returns for electronic filing (electronic return
				collectors) must treat each such collection or drop-off point (physical
				location) for electronic returns as a separate entity that must submit an
				application and be accepted as an electronic filer. Each entity will be treated
				as an electronic return originator and have the same
				responsibilities.
d) Electronic
				filers who charge a fee for the electronic transmission of the return must not
				base the fee on a percentage of the refund amount. Electronic filers must not
				charge a separate fee for direct deposit.
e) Electronic filers must not stockpile
				returns for electronic transmission prior to receiving official acceptance into
				the program or at any time while participating in the program.
f) Electronic filers must submit a revised
				application to the Department to update the information contained on their most
				current application (Form IL-8633) or information update form (EFS-15) when
				there are changes such as:
1) the firm name
				or doing business as (DBA) name(s),
2) any address, telephone or contact
				representative,
3) the electronic
				filing functions performed, or
4)
				the organization's ownership.
Illinois Administrative Code › Title 86 - REVENUE › Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Subpart C - APPLICATIONS › Section 105.300 - General Information

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Generally, previous applicants will be issued a Department information update
				form (EFS-15). Follow instructions included with the form and respond only when
				changes are necessary.
b) New
				applicants must submit application Form IL-8633.
c) Use only the official Form IL-8633 or a
				substitute form that duplicates the application in format, language, content,
				color and size.
Illinois Administrative Code › Title 86 - REVENUE › Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Subpart C - APPLICATIONS › Section 105.310 - Where to Apply

Current through Register Vol. 48, No. 28, July 12, 2024
Applications and update forms should be sent to:
Illinois Dept. of Revenue
Central Registration Division
P. O. Box 19030
Springfield IL 62794- 9030
Illinois Administrative Code › Title 86 - REVENUE › Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Subpart C - APPLICATIONS › Section 105.320 - Who Must Apply

Current through Register Vol. 48, No. 28, July 12, 2024
a) All
				organizations or individuals must submit an application to participate in the
				program. Applications that are incomplete or improperly signed will be returned
				to the applicants. The Department reserves the right to limit electronic filing
				applicants.
b) All applications and
				update forms must be signed by a firm official or person authorized to act for
				the firm in legal and/or tax matters. The name, title and social security
				number of this person must appear on the application.
c) Applications and update forms should be
				submitted as early as possible to allow the Department time to process the
				applications prior to the beginning of the electronic filing period.
Illinois Administrative Code › Title 86 - REVENUE › Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Subpart C - APPLICATIONS › Section 105.330 - Who Does Not Need to Apply

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Equipment manufacturers or software firms that provide products that are not
				used exclusively for electronic filing (e.g., someone who provides a 3780
				protocol converter, a modem manufacturer, a PC manufacturer, etc.) do not need
				to apply.
b) Telecommunication
				networks that do not provide a product exclusively used for electronic filing
				do not need to apply.
Illinois Administrative Code › Title 86 - REVENUE › Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Subpart C - APPLICATIONS › Section 105.340 - EFIN and ETIN Assignments

Current through Register Vol. 48, No. 28, July 12, 2024
a) The
				Department will require the participants in this electronic filing program to
				be participants in good standing in the IRS program.
1) The EFIN will be used in the Illinois
				program and must be included on the application. An Illinois EFIN will be
				assigned upon special request.
2)
				The IRS assigns a password to each software developer and transmitter. The ETIN
				will be used in the Illinois program and must be included on the application.
				However, a separate password will be issued by Illinois.
3) The EFINs, ETINs and Illinois passwords
				cannot be transferred and must be kept secure.
Illinois Administrative Code › Title 86 - REVENUE › Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Subpart D - ACCEPTANCE PROCESS › Section 105.400 - General Information

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Acceptance to participate in the program will be granted to qualifying
				applicants by the Department. Applicants will be notified of acceptance or
				denial after processing of the application or update form is completed (see
				Section
				105.410
				).
b) Acceptance of a software firm
				or transmitter also requires passing the Illinois Participant Acceptance
				Testing System (IPATS) (see Section
				105.450 ).
c) Software developers and transmitters will
				be mailed the following booklets:
1) Booklet
				IL-1345, Illinois Department of Revenue Procedure for Electronic Filing of
				Individual Income Tax Returns;
2)
				Booklet IL-1346, Illinois Department of Revenue Electronic Return File
				Specifications and Record Layouts for Individual Income Tax Returns;
				and
3) Booklet IL-1347, Illinois
				Department of Revenue Electronic Filing Test Package.
Illinois Administrative Code › Title 86 - REVENUE › Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Subpart D - ACCEPTANCE PROCESS › Section 105.410 - Suitability Checks

Current through Register Vol. 48, No. 28, July 12, 2024
a) Suitability
				checks will be performed on all applicants.
b) The Department will complete the
				suitability check as soon as possible. Until an applicant passes suitability,
				returns cannot be transmitted.
c)
				If an applicant is denied, the Department will send a letter explaining the
				reasons for denial. If an applicant who was denied attempts to transmit
				returns, all returns will be rejected.
d) Listed below are some reasons that an
				applicant may be denied acceptance into the program:
1) Failure to pass the IRS suitability
				checks;
2) Failure to file accurate
				and timely tax returns, both business and personal;
3) Failure to pay any State of Illinois
				personal or business tax liability, penalty, or interest; and
4) Material misrepresentation on any
				application.
Illinois Administrative Code › Title 86 - REVENUE › Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Subpart D - ACCEPTANCE PROCESS › Section 105.420 - Who Must Test

Current through Register Vol. 48, No. 28, July 12, 2024
a) All software
				developers whose software formats tax returns, or transmits return information
				directly to the Department's communications processor, must pass the IPATS
				test. (See Section
				105.450.)
b) All electronic filers who transmit
				directly to the Department must successfully complete the IPATS test. Hardware
				and software differences may exist in their systems that could cause
				transmission problems. This also ensures that electronic filers purchasing
				accepted software are able to use it to transmit test returns prior to
				transmitting production returns.
c)
				Applicants who function solely as electronic return originators and will not
				transmit directly to the Department do not need to test.
Illinois Administrative Code › Title 86 - REVENUE › Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Subpart D - ACCEPTANCE PROCESS › Section 105.430 - What Must Be Tested

Current through Register Vol. 48, No. 28, July 12, 2024
a) The
				Department will provide the Booklet IL-1347, Illinois Department of Revenue
				Electronic Filing Test Package, to all applicants who are required to test. The
				test package contains income tax situations which provide Illinois schedules,
				forms and IL-1040 information. All calculations and forms must be completed,
				formatted, and transmitted to the Department.
b) Applicants must use this test package and
				must be tested on all forms and schedules. They must successfully complete two
				separate test transmissions of these forms before they are accepted into the
				program.
Illinois Administrative Code › Title 86 - REVENUE › Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Subpart D - ACCEPTANCE PROCESS › Section 105.440 - Where to Test

Current through Register Vol. 48, No. 28, July 12, 2024
a) Software
				developers and transmitters must test with the Department's Springfield
				office.
b) Applicants should
				contact the Office of Electronic Filing when they are ready to test.
NOTE: To avoid any delay in testing, contact the Office of
				  Electronic Filing at least 24 hours before the initial test transmission is
				  planned.
Illinois Administrative Code › Title 86 - REVENUE › Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Subpart D - ACCEPTANCE PROCESS › Section 105.450 - How to Test

Current through Register Vol. 48, No. 28, July 12, 2024
IPATS is a five-step process for software developers and
				  transmitters:
a) Step 1: Filers must
				contact the Office of Electronic Filing.
b) Step 2: Filers must transmit the test
				returns from the IL-1347 test package using their electronic filing
				software.
c) Step 3: When the
				transmitter has received acknowledgement files containing no rejected returns,
				contact the Office of Electronic Filing.
d) Step 4: The Department will review these
				successful test transmissions and provide feedback to the contact person.
1) The Department will notify transmitters if
				any additional errors are encountered.
2) The transmitter, when not the software
				developer, must advise the software developer in order to have the software
				products corrected. Transmitters will re-transmit affected returns to the
				Department after software corrections are made.
3) Transmitters who have multiple clients
				testing through them should expedite the distribution of software updates to
				avoid recurrence of the same problem or error.
Illinois Administrative Code › Title 86 - REVENUE › Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Subpart D - ACCEPTANCE PROCESS › Section 105.460 - When to Test

Current through Register Vol. 48, No. 28, July 12, 2024
a) The Department
				will begin accepting test transmissions on a specified date published each
				year.
b) Testing may continue after
				production processing has begun.
Illinois Administrative Code › Title 86 - REVENUE › Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Subpart D - ACCEPTANCE PROCESS › Section 105.470 - Acceptance

Current through Register Vol. 48, No. 28, July 12, 2024
a) The Department
				will send applicants notification of acceptance to participate in the program
				after passing suitability and IPATS testing, if applicable. The transmitter's
				password for production processing will be enclosed.
b) Electronic return originators must verify
				that their software and transmission service have been accepted before
				accepting or transmitting production returns. Acceptance into the program is
				conditioned upon the use of accepted software and transmission
				services.
c) Transmitters must not
				accept electronic returns for transmission until they have been accepted and
				assigned a production password authorizing access to the Department's
				electronic filing system.
d)
				Software developers must not distribute their software until they have been
				notified of acceptance.
e) Accepted
				electronic filers can begin transmitting production returns to the Department
				on the same date each year as is set by the IRS for the transmission of federal
				returns. If there is a change in this date, all accepted participants will be
				notified.
f) Generally, the
				Department's communications processor is available 24 hours a day.
g) If the electronic filing system will be
				unavailable for any length of time, the Department will provide instructions to
				accepted participants.
Illinois Administrative Code › Title 86 - REVENUE › Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Subpart E - IL-8453 ILLINOIS INDIVIDUAL INCOME TAX ELECTRONIC FILING DECLARATION › Section 105.500 - Purpose

Current through Register Vol. 48, No. 28, July 12, 2024
a) Form IL-8453 is
				the signature portion of the return. It must be completed and signed by all
				appropriate parties before the return is transmitted electronically. Form
				IL-8453 serves the following purposes:
1)
				Authenticates the return;
2) Serves
				as a transmittal for the associated non-electronic documents that will be
				stapled to the declaration and sent to the Department, when requested. Section
				105.100(c)
				lists documents and forms to be attached to Form IL-8453;
3) Authorizes the electronic return
				originator to file the return electronically on behalf of the
				taxpayer;
4) Provides the
				taxpayer's written authorization to have the refund directly deposited as
				designated on the form; and
5)
				Authorizes the Department to inform the electronic return originator, or the
				transmitter, that the taxpayer's return has been accepted or rejected. When
				rejected, authorizes the Department to identify the reasons for
				rejection.
Illinois Administrative Code › Title 86 - REVENUE › Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Subpart E - IL-8453 ILLINOIS INDIVIDUAL INCOME TAX ELECTRONIC FILING DECLARATION › Section 105.515 - IL-8453 Retaining Program

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Electronic filers who function as electronic return originators as defined in
				Section
				105.200(a)
				are authorized by the Department to participate in the IL-8453 retaining
				program, unless otherwise notified by the Department. Participation in the
				program allows EROs to maintain Forms IL-8453 and associated documents, rather
				than submitting them to the Department. Selected Forms IL-8453 may be
				periodically requested in writing by the Department from participating EROs for
				monitoring purposes.
b) EROs
				participating in the IL-8453 retaining program must:
1) Continue to accurately complete Forms
				IL-8453 according to Section
				105.510. All
				Forms IL-8453 and associated documents retained are subject to the Department's
				right of inspection or production for Department review without prior
				notice.
2) Submit selected Forms
				IL-8453 and associated documents as requested in writing by the Department. The
				Department's written request will provide the ERO special mailing instructions
				for submission of requested forms.
Illinois Administrative Code › Title 86 - REVENUE › Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Subpart E - IL-8453 ILLINOIS INDIVIDUAL INCOME TAX ELECTRONIC FILING DECLARATION › Section 105.520 - Corrections

Current through Register Vol. 48, No. 28, July 12, 2024
a) If the ERO makes
				changes to the electronic return after Form IL-8453 has been completed and
				signed by the taxpayer but before it is transmitted, the ERO must have the
				taxpayer sign a corrected Form IL-8453 if either of the following applies:
1) The net income differs from the amount on
				the electronic tax return by more than $50; or
2) The tax, the withholding amount, the
				overpayment amount, or total amount due differs from the amount on the
				electronic tax return by more than $14.
Illinois Administrative Code › Title 86 - REVENUE › Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Subpart F - BALANCE DUE RETURNS AND DIRECT DEPOSIT OF REFUNDS › Section 105.600 - Balance Due General Information

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				The taxpayer is responsible for submitting payment of any balance due the
				Department. Electronic return originators must provide the taxpayer with Form
				IL-1040-V, IL-1040 Payment Voucher for Individual Income Tax, at the time the
				taxpayer signs the IL-8453 for the balance due return.
b) Electronic return originators must inform
				taxpayers with balance due returns that payment of taxes due must be made to
				the Department no later than April 15 of the filing year. Failure to make full
				payment by this date will result in the imposition of interest and
				penalties.
Illinois Administrative Code › Title 86 - REVENUE › Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Subpart F - BALANCE DUE RETURNS AND DIRECT DEPOSIT OF REFUNDS › Section 105.610 - Direct Deposit General Information

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Qualifying taxpayers may authorize their tax overpayments to be directly
				deposited into their savings or checking accounts with financial institutions,
				rather than receive paper refund checks. The authorization must be made by
				providing the appropriate information in the electronically filed IL-1040
				return and on Form IL-8453 (or equivalent).
b) The Department will ordinarily process an
				authorization for direct deposit, but reserves the right to initiate a paper
				refund check. The following conditions may cause the Department to not process
				a direct deposit:
1) Taxpayer owes back
				taxes, either individual or business (refund offset);
2) Taxpayer has certain State or federal
				delinquent debt, such as child support, student loans, etc. (refund
				offset);
3) Estimated tax payments
				reported on the return do not match the estimated tax payments recorded on the
				Department's master file;
4)
				Taxpayer is claiming an unallowable or improperly supported deduction or
				credit;
5) An electronic return is
				accepted with a valid Social Security number that belongs to another taxpayer;
				and
6) The account information
				received is not processable by the Department.
Illinois Administrative Code › Title 86 - REVENUE › Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Subpart F - BALANCE DUE RETURNS AND DIRECT DEPOSIT OF REFUNDS › Section 105.620 - Direct Deposit Responsibilities

Current through Register Vol. 48, No. 28, July 12, 2024
Electronic filers who function as electronic return
				  originators as defined in Section
				  105.200(a)
				   must:
a) Assure that the taxpayer is aware of all
				the general information regarding a direct deposit;
b) Not charge a separate fee for direct
				deposit;
c) Accept any direct
				deposit authorization to any eligible financial institution designated by the
				taxpayer. For the purpose of direct deposit of tax refunds, eligible financial
				institution is defined as a state or national bank, savings and loan
				association, mutual savings bank, or credit union that accepts direct deposits
				(sometimes called electronic funds transfers). "State" includes all states in
				the United States and their political subdivisions, and the District of
				Columbia;
d) Assure that the
				taxpayer qualifies for direct deposit; to qualify for direct deposit a taxpayer
				must:
1) Have the return electronically filed
				by an electronic return originator who is accepted in the Illinois program;
				and
2) Provide to the electronic
				return originator proof of account from the financial institution that the
				taxpayer designates to receive the direct deposit. The account specified to
				receive the direct deposit must be in the taxpayer's name;
Illinois Administrative Code › Title 86 - REVENUE › Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Subpart G - INFORMATION ELECTRONIC FILERS MUST PROVIDE TO THE TAXPAYER › Section 105.700 - Information and Material to be Provided to the Taxpayer

Current through Register Vol. 48, No. 28, July 12, 2024
a) The electronic return originator or
				on-line software developer must furnish the taxpayer with a copy of the
				electronic material described in Section
				105.100(b).
				This information can be on copies of official Department forms or on forms
				designed by the electronic filer. If the latter, data entries must refer to the
				line numbers on official Department forms. This material should be provided to
				the taxpayer at the time the taxpayer signs the Form IL-8453. For on-line
				electronic returns, this material should be provided to the taxpayer at the
				time the taxpayer provides his/her IL-PIN as signature to the on-line consent
				to disclosure statement.
b) The
				electronic return originator must also provide the taxpayer with a copy of the
				entire non-electronic portion of the return.
c) In addition, the electronic return
				originator should advise the taxpayer to retain copies of the following
				materials:
1) Their copy of Forms W-2, W-2G,
				or 1099-R;
2) Any other documents
				that are not required by the Department, but are voluntarily being included
				with the return by the taxpayer as supporting material; and
3) A copy of the signed Form
				IL-8453.
Illinois Administrative Code › Title 86 - REVENUE › Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Subpart H - TRANSMISSION PROCEDURES › Section 105.800 - Overview of Transmission Procedures

Current through Register Vol. 48, No. 28, July 12, 2024
While several states require the transmission of the state
				  tax return only after the federal return has been accepted, the Department does
				  not have this requirement.
Illinois Administrative Code › Title 86 - REVENUE › Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Subpart H - TRANSMISSION PROCEDURES › Section 105.810 - Acknowledgement of Electronic Returns

Current through Register Vol. 48, No. 28, July 12, 2024
a) Each file of electronic returns
				transmitted to the Department will normally be acknowledged within 24 hours
				after receipt.
b) The
				acknowledgement file identifies which returns have been accepted or rejected.
				The acknowledgement files must be retrieved within five days. If they are not,
				the Department will contact the transmitter.
c) If the acknowledgement file is not
				available within 36 hours, or if acknowledgements are received for returns that
				were not transmitted within the designated transmission, immediately contact
				the Office of Electronic Filing for assistance.
d) The transmitter should match the
				acknowledgement file back to the original file transmitted.
NOTE: Any transmitted electronic return that is acknowledged
				  as rejected by the Department will not be considered a filed return.
e) When a return has been rejected
				after three attempts, contact the Office of Electronic Filing and assistance
				will be provided.
Illinois Administrative Code › Title 86 - REVENUE › Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Subpart I - ADVERTISING STANDARDS › Section 105.900 - Advertising Restrictions

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Participants in the program agree to comply with the advertising and
				solicitation provisions of 31 CFR, Part 10 (Treasury Department Circular No.
				230). This circular prohibits the use in any way, or participation in the use,
				of any form of public communication containing a false, fraudulent, misleading,
				deceptive, unduly influencing, coercive, or unfair statement or claim. The
				prohibition includes, but is not limited to, statements pertaining to the
				quality of services rendered unless subject to factual verification, claims of
				specialized expertise not authorized by the State or federal agencies having
				jurisdiction over the electronic filer, and statements or suggestions that the
				ingenuity and/or prior record of an electronic filer rather than the merit of
				the matter are principal factors likely to determine the result of the matter.
				In addition, advertising must not imply a special relationship with the
				Department.
NOTE: Use of the Department's name, "Illinois Department of
				  Revenue" or "Department", within a firm's name can result in immediate
				  suspension from the program.
b) The use of improper and/or misleading
				advertising in relation to the program is grounds for suspension.
c) The Department will monitor advertising
				and practices of electronic filers for consistency with the Department's
				requirements as stated in this Section.
Illinois Administrative Code › Title 86 - REVENUE › Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Subpart I - ADVERTISING STANDARDS › Section 105.910 - Media Communications

Current through Register Vol. 48, No. 28, July 12, 2024
Communications, including fee information, are limited to
				  professional lists, telephone directories, print media, permissible mailings,
				  radio, and television. In the case of radio and television broadcasting, the
				  broadcast must be pre-recorded and each recording retained by the participant
				  until the end of the processing year.
Illinois Administrative Code › Title 86 - REVENUE › Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Subpart I - ADVERTISING STANDARDS › Section 105.920 - Endorsement

Current through Register Vol. 48, No. 28, July 12, 2024
The Department does not endorse participants. Acceptance to
				  participate in the program does not imply endorsement of the software or
				  quality of services provided. Therefore, any public communication in which a
				  participant's electronic filing capabilities are referenced, whether through
				  publication or broadcast, must clearly indicate that the Department's
				  acceptance of the participant for electronic filing does not constitute an
				  endorsement or approval of the quality of tax preparation services
				  provided.
Illinois Administrative Code › Title 86 - REVENUE › Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Subpart J - MONITORING AND SUSPENSION › Section 105.1000 - Monitoring

Current through Register Vol. 48, No. 28, July 12, 2024
a) The Department
				will monitor advertising and other practices of electronic filers. If the
				situation warrants, the Department will issue a warning letter describing
				specific corrective action for deviations from advertising standards, as
				described in Subpart I of this Part, or other practices. If the deviation is
				not corrected, a letter of suspension will be issued. In extreme cases, a filer
				can be suspended immediately from the program without a warning letter. The
				suspension will remain in effect until the Department determines that the
				deviations have been corrected.
b)
				The Department will monitor the timely receipt, completeness and legibility of
				Forms IL-8453 requested and received. If requested forms are not received or if
				the forms received are consistently late, incomplete or inaccurate, the
				electronic filer will receive a warning from the Department or, in extreme
				cases, a letter of suspension from the program.
c) The Department will monitor the quality of
				filers' transmissions and returns throughout the filing season. If the quality
				is unacceptable, the electronic filer will be contacted and may receive a
				warning from the Department or, in extreme cases, a letter of suspension from
				the program.
d) The Department will
				also monitor complaints about electronic filers and issue warning or suspension
				letters as appropriate.
Illinois Administrative Code › Title 86 - REVENUE › Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Subpart J - MONITORING AND SUSPENSION › Section 105.1010 - Suspension

Current through Register Vol. 48, No. 28, July 12, 2024
The Department reserves the right to suspend the electronic
				  filing privilege of any electronic filer who varies from the requirements,
				  specifications, and procedures stated in this Part, or who does not
				  consistently transmit error-free returns. When suspended, the electronic filer
				  will be advised of the requirements for reinstatement into the program. The
				  following conditions could lead to warning letters and/or suspension from the
				  program. This list is not all-inclusive:
a) Conviction of any criminal offense arising
				from a violation of the Illinois tax statutes or the revenue laws of the United
				States, or any offense involving dishonesty or breach of trust;
b) Failure to file timely and accurate tax
				returns, both business and personal;
c) Failure to pay personal or business tax
				liabilities;
d) Assessment of
				penalties under any of the provisions of the Illinois Income Tax Act;
e) Suspension/disbarment from practice before
				the IRS;
f) Material
				misrepresentation on an application;
g) Unacceptable format quality of individual
				transmissions;
h) Unacceptable
				error rate;
i) Violation of
				advertising standards;
j) Unethical
				practices in return preparation;
k)
				Untimely receipt, illegible, missing or inappropriate substitutes of Forms
				IL-8453 requested or received by the Department;
l) Stockpiling returns prior to official
				acceptance into the program or at any time while participating in the
				program;
m) Failure of transmitters
				to provide clients with acknowledgement files within 24 hours after receipt
				from the Department;
n) Significant
				complaints about an electronic filer.
Illinois Administrative Code › Title 86 - REVENUE › Part 106 - INTERNET FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Subpart A - INTERNET RETURNS › Section 106.100 - Composition of an Internet Return

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				An eligible Internet return consists of data transmitted to the Department
				electronically via the Internet, including an electronic signature. An eligible
				return may contain paper documents that are requested to be sent to the
				Department, or retained by the taxpayer for verification. In total, eligible
				Internet returns contain the same information as traditionally filed paper
				documents.
b) Forms and schedules
				included in an eligible return that can be transmitted via the Internet
				include, but are not limited to, the following:
1) IL-1040, Illinois Individual Income Tax
				Return,
2) W-2, Wage and Tax
				Statement, and
3) W-2G, Statement
				for Certain Gambling Winnings.
Illinois Administrative Code › Title 86 - REVENUE › Part 106 - INTERNET FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Subpart A - INTERNET RETURNS › Section 106.110 - Electronic Signature

Current through Register Vol. 48, No. 28, July 12, 2024
a) The
				taxpayer's signature code, consisting of the taxpayer's social security number
				and Access Code issued by the Department, is to be used in lieu of a written
				signature when filing eligible returns, forms or other documents with the
				Department via the Internet.
b)
				Transmitting a valid signature code as part of an Internet filing has the same
				legal effect as if the taxpayer had signed the eligible return or other
				documents transmitted as part of that Internet filing.
c) The taxpayer's signature code will be
				transmitted to the Department at the beginning of the Internet filing process
				and will remain valid throughout the process and apply to all subsequent
				screens transmitted to the Department. This includes, but is not limited to,
				the screen containing the verification of information contained within the
				eligible return (penalties of perjury statement) and the screen containing a
				request for the Department to show the taxpayer his or her return after filing
				for the purpose of printing a copy.
d) Internet filed eligible returns and other
				documents will be considered unsigned unless both components of the taxpayer's
				signature code are transmitted and received by the Department as part of the
				Internet filing. (See
				35 ILCS
				5/503.)
e)
				The signature code is considered to be valid until:
1) The taxpayer notifies the Department that
				the signature code has been compromised, or
2) The Department determines that the
				signature code has been compromised.
Illinois Administrative Code › Title 86 - REVENUE › Part 106 - INTERNET FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Subpart A - INTERNET RETURNS › Section 106.120 - Exclusions from Internet Filing

Current through Register Vol. 48, No. 28, July 12, 2024
The following types of returns or other documents are
				  excluded from Internet filing:
a)
				Returns or other documents that are not listed in subsection (b) of Section
				106.100 of this
				Part.
b) Returns or other documents
				listed in subsection (b) of Section
				106.100 of this
				Part that require additional forms, schedules, or other documents, or that
				require the reporting of information that the Department is unable to currently
				accept through the Internet program.
Illinois Administrative Code › Title 86 - REVENUE › Part 106 - INTERNET FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Subpart A - INTERNET RETURNS › Section 106.130 - Where to Send Internet Returns

Current through Register Vol. 48, No. 28, July 12, 2024
Internet filed eligible returns will be transmitted via the
				  Internet to the Illinois Department of Revenue server in Springfield,
				  Illinois.
Illinois Administrative Code › Title 86 - REVENUE › Part 106 - INTERNET FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Subpart B - INTERNET FILING PARTICIPANTS › Section 106.200 - General Information

Current through Register Vol. 48, No. 28, July 12, 2024
a) Only
				taxpayers that have been authorized as Internet Filers may participate and file
				their eligible return with the Department via the Internet.
b) An Internet Filer is a taxpayer authorized
				to file eligible returns via the Internet. A taxpayer is authorized to file
				such returns once they receive an Access Code from the Department. Internet
				Filers who are married and file joint returns will receive two Access
				Codes.
c) The Department reserves
				the right to limit the number of participants and returns filed via the
				Internet.
d) The option of Internet
				filing will be available for participants until April 15 of the filing year or
				any other filing date designated by the Department on its Internet filing
				website.
Illinois Administrative Code › Title 86 - REVENUE › Part 106 - INTERNET FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Subpart C - BALANCE DUE RETURNS AND DIRECT DEPOSIT OF REFUNDS › Section 106.300 - Balance Due General Information

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				The Internet Filer is responsible for submitting payment of any balance due the
				Department, no later than April 15 of the filing year. (See
				35 ILCS
				5/601.) Failure to make full payment by this date will
				result in the imposition of interest and penalties. (See 35 ILCS 735/3-2 and 3
				-3.)
b) The Internet Filer may
				choose to pay the balance due by credit card. The Internet Filer may call a
				designated telephone number provided on the Internet site to make such payment
				after completion of the Internet filing process. The Internet Filer is
				responsible for payment of any fee charged in order to make payment in this
				manner. Pursuant to
				35 ILCS
				5/605, the Department of Revenue will not pay any
				discount fee charged by the credit card issuer.
Illinois Administrative Code › Title 86 - REVENUE › Part 106 - INTERNET FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Subpart C - BALANCE DUE RETURNS AND DIRECT DEPOSIT OF REFUNDS › Section 106.310 - Direct Deposit General Information

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Qualifying taxpayers may authorize their tax overpayments to be directly
				deposited into their savings or checking accounts with financial institutions,
				rather than receive paper refund checks. The authorization must be made when
				filing the Internet IL-1040 return by providing the appropriate
				information.
b) The Department will
				ordinarily process an authorization for direct deposit, but reserves the right
				to initiate a paper refund check. The following conditions may cause the
				Department to not process a direct deposit:
1) Taxpayer owes back taxes, either
				individual or business (refund offset);
2) Taxpayer has certain State or federal
				delinquent debt, such as child support, student loans, etc. (refund
				offset);
3) Estimated tax payments
				reported on the return do not match the estimated tax payments recorded on the
				Department's master file;
4)
				Taxpayer is claiming an unallowable or improperly supported deduction or
				credit; and
5) An electronic return
				is accepted with a valid Social Security number that belongs to another
				taxpayer.
Illinois Administrative Code › Title 86 - REVENUE › Part 106 - INTERNET FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Subpart D - TRANSMISSION PROCEDURES › Section 106.400 - Confirmation of Internet Returns

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Each eligible Internet return transmitted to the Department will normally be
				confirmed as filed after all required information is submitted. The date that
				the Department confirms receipt of the eligible return will constitute the
				filing date of the return.
b)
				Internet Filers cannot recall or intercept Internet filed eligible returns
				after the returns have been confirmed as received. If Internet Filers wish to
				change any entries after a return has been confirmed, a paper amended return,
				Form IL-1040-X, must be filed with the Department. (Also see 86 Ill. Adm. Code
				100.9400(f)(3).)
c) When an eligible return has not been
				confirmed after several attempts, contact the Department for assistance by
				calling the telephone number provided in the IL-1040 booklet or by sending
				E-mail to the Department.
d) Unless
				an eligible return is confirmed as filed by the Department, it will not be
				considered a filed return.
Illinois Administrative Code › Title 86 - REVENUE › Part 107 - TELEFILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Section 107.100 - Composition of a TeleFile Return

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 "TeleFile" consists of a taxpayer using a touch-tone telephone to call a
			 designated telephone number and reporting return, form or schedule information
			 through use of the number keys on the touch-tone telephone in response to an
			 automated voice prompt system.
b) A
			 TeleFile return consists of data filed with the Department via the TeleFile
			 touch-tone telephone system, including an electronic signature. A return may
			 contain paper documents that are requested to be sent to the Department or
			 retained by the taxpayer for verification. In total, TeleFile returns contain
			 the same information as traditionally filed paper documents.
c) Returns, forms and schedules that can be
			 filed via TeleFile include the following:
1)
			 IL-1040, Illinois Individual Income Tax Return, and
2) W-2, Wage and Tax Statement.
Illinois Administrative Code › Title 86 - REVENUE › Part 107 - TELEFILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Section 107.110 - Electronic Signature

Current through Register Vol. 48, No. 28, July 12, 2024
a) The
			 taxpayer's signature code, consisting of the taxpayer's social security number
			 and Personal Identification Number (PIN), is to be used in lieu of a written
			 signature when filing returns, forms or schedules with the Department via
			 TeleFile.
b) The use of the PIN in
			 combination with the social security number has the same legal effect as if the
			 taxpayer had signed the return, form or schedule that are part of that TeleFile
			 filing.
c) TeleFile filed returns,
			 forms or schedules will be considered unsigned unless both components of the
			 taxpayer's signature code are received by the Department as part of the
			 TeleFile filing. (See
			 35 ILCS
			 5/503.)
d)
			 The signature code is considered to be valid until:
1) The taxpayer notifies the Department that
			 the signature code has been compromised, or
2) The Department determines that the
			 signature code has been compromised.
Illinois Administrative Code › Title 86 - REVENUE › Part 107 - TELEFILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Section 107.120 - Exclusions from TeleFile Filing

Current through Register Vol. 48, No. 28, July 12, 2024
The following types of returns, forms or schedules are excluded
				from this TeleFile program:
a)
			 Returns, forms or schedules that are not listed in subsection (c) of Section
			 107.100 of this
			 Part.
b) Returns, forms or
			 schedules listed in subsection (c) of Section
			 107.100 of this
			 Part that require additional forms, schedules, or other documents, or that
			 require the reporting of information that the Department is unable to currently
			 accept through the TeleFile program.
Illinois Administrative Code › Title 86 - REVENUE › Part 107 - TELEFILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS › Section 107.200 - How to Participate

Current through Register Vol. 48, No. 28, July 12, 2024
a) Only
			 taxpayers that have been authorized as TeleFile Filers may participate and file
			 their return with the Department via TeleFile.
b) A TeleFile Filer is a taxpayer authorized
			 to file returns via TeleFile. A taxpayer is authorized to file such returns
			 once they receive a Personal Identification Number (PIN) from the Department.
			 TeleFile Filers who are married and file joint returns will receive two
			 PINs.
c) A TeleFile Filer will
			 enter information in accordance with the appropriate TeleFile worksheet
			 provided by the Department through use of the number keys on a touch-tone
			 telephone in response to an automated voice prompt system.
d) At the end of a successfully completed
			 TeleFile filing, the automated voice prompt system will confirm the return,
			 form or schedule has been filed with the Department by issuing a confirmation
			 number as provided in Section
			 107.400 of this
			 Part.
e) The Department reserves
			 the right to limit the number of participants and returns filed via TeleFile
			 due to vendor capacity.
f) The
			 option of TeleFile filing will be available for participants until April 15 of
			 the filing year or any other filing date designated by the Department in its
			 booklets or on its website.