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 105.510 - Instructions

Current through Register Vol. 48, No. 28, July 12, 2024
a) Sequence of
				events and general information
1) An
				electronic return originator prepares the return, computes the tax based on the
				information the taxpayer provides, and accepts the return for the purpose of
				electronic filing; or collects prepared tax returns for the purpose of
				electronic filing.
2) After the
				return has been prepared and before the return is transmitted electronically,
				the taxpayer must verify the information in the electronic portion of the
				return. In addition, the taxpayer must verify the information on Form IL-8453,
				including the routing transit and account numbers if direct deposit is
				authorized, and sign the Form IL-8453. Both signatures are required on a joint
				return. A file copy of the prepared return must be provided to the taxpayer at
				the time of the signature. The copy should be retained by the taxpayer, and not
				be forwarded to the Department.
3)
				Practitioners are prohibited from allowing taxpayers to sign a blank tax
				return. A blank Form IL-8453 is the same as a blank tax return; therefore,
				electronic return originators are also prohibited from allowing taxpayers to
				sign a blank IL-8453.
4) After Form
				IL-8453 has been completed and signed by the taxpayer, the electronic return
				originator, and preparer (if applicable), the transmitter will send the
				electronic portion of the return to the Department in accordance with the file
				specifications in the IL-1346.
5)
				By transmitting the electronic portion of the return, the electronic filer is
				confirming that the IL-8453 has been accurately completed and signed.
6) When requested, electronic filers must
				mail IL-8453s within 24 hours after receipt of written request from the
				Department.
7) Beginning on the
				first day of the electronic filing season, and daily thereafter throughout the
				filing period, the electronic return originator will retain IL-8453s unless
				otherwise requested by the Department. The electronic return originator must
				retain forms for all electronic returns that have been acknowledged as accepted
				by the Department.
8) If a return
				is acknowledged as rejected and cannot be re-transmitted, the IL-8453 shall be
				destroyed and any withholding forms shall be retained to attach to a paper Form
				IL-1040.
9) Receipt of IL-8453s
				requested by the Department will be closely monitored. If an IL-8453 is missing
				14 days after request by the Department, the electronic return originator will
				be contacted. If the electronic return originator does not provide the
				Department with a Form IL-8453 that includes the taxpayer's original signature
				and withholding forms after the electronic return originator is contacted, the
				taxpayer will be notified.
AGENCY NOTE: If excessive contacts with the ERO are required
				  to obtain missing Forms IL-8453, the ERO may be subject to suspension from the
				  Illinois electronic filing program.