Illinois Administrative Code › Title 86 - REVENUE › Part 760 - ELECTRONIC FILING OF RETURNS OR OTHER DOCUMENTS › Section 760.320 - Electronic Payment Acknowledgments

Current through Register Vol. 48, No. 28, July 12, 2024
a) This Section does not apply to electronic
			 payments by electronic funds transfer under the Electronic Funds Transfer
			 Program described in 86 Ill. Adm. Code 750.
b) The Department will normally provide
			 acknowledgments for all electronic payments within 24 hours after
			 receipt.
c) For Sales Tax
			 Participants
1) The Department will provide
			 two different levels of acknowledgments for electronic payments. The first
			 level of acknowledgment is the 997 - Functional Acknowledgment. The second
			 level of acknowledgment is either the 151 - Electronic Filing of Tax Return
			 Data Acknowledgment (for electronic payment data included in an 813 transaction
			 set) or the 824 - Application Advice (for detailed acknowledgment of each 820 -
			 Payment Order/Remittance Advice transaction set). These acknowledgments are
			 based upon transaction sets developed and approved for Electronic Data
			 Interchange (EDI) by the American National Standards Institute's Accredited
			 Standards Committee X12.
2) The
			 first level of acknowledgment is the 997 - Functional Acknowledgment. This
			 acknowledgment determines whether the electronic transmission contains any
			 syntax errors at any level.
A) If the 997
			 acknowledgment designates rejection, the entire transmission is rejected and
			 all the transaction sets (electronic documents and payment information)
			 contained in the transmission are considered not received.
B) If the 997 acknowledgment designates
			 acceptance, this is only evidence that the Department received a transmission
			 from the sender. The 997 acknowledgment is not a detailed acknowledgment of the
			 electronic documents or payment information contained in the transmission.
			 Receipt of a 997 designating acceptance does not mean that included transaction
			 sets (electronic documents or payment data) are accepted for processing or that
			 they are considered filed or received.
3) The second level of acknowledgment is
			 dependent upon whether the taxpayer has chosen to include the electronic
			 payment data as part of the 813 - Electronic Filing of Tax Return Data
			 transaction set or has chosen to send the payment data in a separate
			 transaction as an 820 - Payment Order/Remittance Advice transaction
			 set.
4) For taxpayers that have
			 chosen to include the electronic payment data as part of the 813 - Electronic
			 Filing of Tax Return Data transaction set and have had the 997 acknowledgment
			 designate acceptance, a 151 acknowledgment will be provided for each 813
			 transaction set contained in that transmission. The 151 acknowledgment is a
			 detailed acknowledgment of the electronic return and payment data included in
			 that 813 transaction set.
A) If the 151 -
			 Electronic Filing of Tax Return Data Acknowledgment designates an 813 -
			 Electronic Filing of Tax Return Data transaction set is rejected, the
			 electronic return and payment data represented by that 813 transaction set is
			 considered not received.
B) If the
			 151 - Electronic Filing of Tax Return Data Acknowledgment designates an 813 -
			 Electronic Filing of Tax Return Data transaction set is accepted, and the 151
			 also contains a confirmation number, the electronic return and payment data
			 represented by that 813 transaction set will be considered received, and will
			 be processed. If the 151 does not contain a confirmation number, it means the
			 payment authorization will not be processed, although the electronic return or
			 other document has been accepted.
5) For taxpayers that have chosen to send the
			 payment data in a separate transaction as an 820 - Payment Order/Remittance
			 Advice transaction set and have had the 997 acknowledgment designate
			 acceptance, an 824 - Application Advice acknowledgment will be provided for
			 each 820 transaction set contained in that transmission. The 824 acknowledgment
			 is a detailed acknowledgment of the payment data included in that 820
			 transaction set.
6) The 820 -
			 Payment Order/Remittance Advice transaction set may include one or multiple
			 payment authorizations. The 824 - Application Advice acknowledgment may accept
			 or reject an entire 820 transaction set, or any specific debit authorizations
			 included in the 820 transaction set.
A) If
			 the 824 - Application Advice acknowledgment designates the entire 820 - Payment
			 Order/Remittance Advice transaction set is rejected, all electronic payment
			 data represented by that 820 transaction set is considered not received. If
			 there are multiple payment authorizations included in the 820 transaction set,
			 none of the payment authorizations will be processed.
B) If the 824 - Application Advice
			 acknowledgment designates the entire 820 - Payment Order/Remittance Advice
			 transaction set is accepted, it does not mean that the payment authorizations
			 included will be processed. The 824 acknowledgment may still reject any
			 specific payment authorizations included in the 820 transaction set. If there
			 are multiple payment authorizations, all may be rejected, all may be accepted,
			 or some may be accepted and some may be rejected.
C) If the 824 - Application Advice
			 acknowledgment designates the entire 820 - Payment Order/Remittance Advice
			 transaction set is accepted, the presence of a confirmation number for a
			 specific payment authorization will indicate that the authorization will be
			 processed by the Department. If there is no confirmation number for a specific
			 payment authorization, it means that the authorization will not be
			 processed.