Illinois Administrative Code › Title 86 - REVENUE › Part 750 - PAYMENT OF TAXES BY ELECTRONIC FUNDS TRANSFER › Section 750.500 - Voluntary Program Participation

Current through Register Vol. 48, No. 28, July 12, 2024
a) Any taxpayer who is not required to make
			 estimated or accelerated payments by electronic funds transfer is encouraged to
			 seek the permission of the Department to make payments by electronic funds
			 transfer.
b) Taxpayers who wish to
			 voluntarily participate in the electronic funds transfer program must file an
			 application for participation with the Department. Taxpayers should be aware
			 that it will generally take a minimum of 60 days for the Department to process
			 a request for voluntary participation in the electronic funds transfer
			 program.
c) In determining whether
			 to grant or deny an application for participation, the Department will consider
			 the filing and payment history of the taxpayer, the average amount of payments
			 made by the taxpayer and the cost to the Department of the taxpayer's
			 participation in the program versus the cost to the Department of processing
			 traditional forms of payment from the taxpayer.
d) Once an applicant has been approved as a
			 voluntary participant, all required payments must be made by electronic funds
			 transfer for the next twelve months. Voluntary participants may not switch back
			 and forth between electronic funds transfer and payment by check or draft.
			 Failure to pay by the due date by electronic funds transfer may be grounds for
			 dismissal from voluntary participation in the program.
e) The Department is accepting voluntary
			 electronic funds transfer payments of the following taxes and fees:
ART-1, Automobile Rental Occupation and Use Tax Return (payment
				only, beginning October 1, 2002)
CMFT-1, County Motor Fuel Tax Return (payment only, beginning
				October 1, 2002)
ICT-1, Electricity Distribution and Invested Capital Tax
				Estimated Payment
ICT-4, Electricity Distribution and Invested Capital Tax Return
				(payment only)
IL-501, Illinois Withholding Tax Payment
IL-505-I, Automatic Extension Payment for Individuals
IL-505-B, Payment of Automatic Extension (for corporations,
				small business corporations, partnerships, fiduciaries, or exempt
				organizations)
IL-1040-ES, Estimated Income Tax Payment for Individuals
IL-1120-ES, Estimated Income and Replacement Tax Payment for
				Corporations
PST-1, Prepaid Sales Tax Return (payment only)
PST-3, Prepaid Sales Tax Quarter-Monthly Payment (for
				accelerated sales tax filers)
RG-1, Gas Revenue Tax Return (payment only)
RPU-13, Electricity Excise Tax Return (payment only)
RPU-50, Quarter-Monthly Payment - Electric, Gas,
				Telecommunications Excise Tax, and Telecommunications Infrastructure
				Maintenance Fee
RR-3, Sales and Use Tax Quarter-Monthly Payment (for
				accelerated sales and use tax filers)
RT-2, Telecommunications Excise Tax Return (payment
				only)
RT-10, Telecommunications Infrastructure Maintenance Fee Return
				(payment only)
RL-26, Liquor Revenue Return (payment only, beginning January
				1, 2003)
RL-26-A, Liquor Revenue Airline Return (payment only, beginning
				January 1, 2003)
RHM-1, Hotel Operators' Occupation Tax Return (payment only,
				beginning January 1, 2003)
ST-1, Sales and Use Tax Return (payment only)
ST-4, MPEA Food and Beverage Tax Return (payment only,
				beginning October 1, 2002)
ST-14, Chicago Soft Drink Tax Return (payment only, beginning
				January 1, 2003)
TP-1, Tobacco Products Tax Return (payment only, beginning
				October 1, 2002)
Cigarette Tax and Cigarette Use Tax payments (beginning January
				1, 2003)
f) The Department
			 reserves the right to terminate the participation of any voluntary electronic
			 payer who fails to meet the requirements, specifications, and procedures stated
			 in this Part.