Illinois Administrative Code › Title 86 - REVENUE › Part 760 - ELECTRONIC FILING OF RETURNS OR OTHER DOCUMENTS › Section 760.300 - Responsibilities of Electronic Filers

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 All electronic filers must comply with all of the requirements and
			 specifications set forth in this Part, and in the Department's implementation
			 guides for electronic filing and booklets regarding procedures for electronic
			 filing for the appropriate tax.
b)
			 Taxpayers filing electronically, on approved magnetic media, or using
			 Electronic Data Interchange (EDI) must keep records equivalent to the level of
			 detail contained in an acceptable paper record. For example, see 86 Ill. Adm.
			 Code
			 130.801,
			 130.805,
			 130.825,
			 420.90,
			 440.10 and
			 450.50.
c) Electronic filers are responsible for
			 ensuring that electronic returns or other electronic documents and payments are
			 filed with or paid to the Department in a timely manner as provided in Section
			 760.240
			 of this Part.
d) Electronic filers
			 are responsible for ensuring the security and confidentiality of all
			 transmitted data.
e) Electronic
			 filers must not use software that has a Department assigned production password
			 built into the software.
f)
			 Electronic filers cannot recall or intercept electronically filed returns or
			 other documents after they have been acknowledged as accepted with a detailed
			 acknowledgment from the Department.
g) Electronic filers must make transmissions
			 and retrieve acknowledgments in a timely manner. Acknowledgment files will
			 normally be available from the Department within 24 hours after the
			 transmission is received.
h)
			 Electronic filers must match acknowledgment files to the original transmission
			 files. Returns or other documents acknowledged as accepted with a detailed
			 acknowledgment from the Department as provided in Section
			 760.310 of
			 this Part will be considered filed. Returns or other documents acknowledged as
			 rejected must be corrected and retransmitted.
i) Electronic filers must immediately contact
			 the Department if an acknowledgment has not been available after 36 hours from
			 the transmission of the return.
j)
			 Electronic filers must contact the Department for assistance if returns or
			 other documents have been rejected after three attempts, or if acknowledgments
			 are received for returns or other documents that were not in the original
			 transmissions.
k) Taxpayers are
			 responsible for retaining copies of all the acknowledgment files received from
			 the Department or third party transmitters. These may be retained on magnetic
			 media. Taxpayers must retain all copies of the acknowledgment files received
			 from the Department for as long as the taxpayer would be required to keep tax
			 records in a paper format.
l)
			 Electronic filers who provide transmission services to other electronic filers
			 must:
1) Accept electronic returns or other
			 documents for direct transmission to the Department only from electronic filers
			 accepted in this program;
2)
			 Provide each of their clients with the acknowledgment files for their
			 transmissions within 24 hours after the availability of the acknowledgment from
			 the Department; and
3) Retain
			 copies of all acknowledgment files received from the Department for one year
			 from the date of receipt. These may be retained on magnetic media.