ADMINISTRATIVE CODE

  1. Home
  2. Administrative Code
  3. TITLE 86: REVENUE
  4. PART 105 ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 105 ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS
View Entire Part

SUBPART A: ELECTRONIC RETURNS

Section 105.100 Composition of an Electronic Return
Section 105.110 Exclusions from Electronic Filing
Section 105.120 Where to Send Electronic Returns

SUBPART B: ELECTRONIC FILING PARTICIPANTS

Section 105.200 Categories of Electronic Filers
Section 105.210 Types of Electronic Filers
Section 105.220 Ways to Participate in Electronic Filing
Section 105.230 Responsibilities of Electronic Filers

SUBPART C: APPLICATIONS

Section 105.300 General Information
Section 105.310 Where to Apply
Section 105.320 Who Must Apply
Section 105.330 Who Does Not Need to Apply
Section 105.340 EFIN and ETIN Assignments

SUBPART D: ACCEPTANCE PROCESS

Section 105.400 General Information
Section 105.410 Suitability Checks
Section 105.420 Who Must Test
Section 105.430 What Must Be Tested
Section 105.440 Where to Test
Section 105.450 How to Test
Section 105.460 When to Test
Section 105.470 Acceptance

SUBPART E: IL-8453 ILLINOIS INDIVIDUAL INCOME TAX ELECTRONIC FILING DECLARATION

Section 105.500 Purpose
Section 105.510 Instructions
Section 105.515 IL-8453 Retaining Program
Section 105.520 Corrections

SUBPART F: BALANCE DUE RETURNS AND DIRECT DEPOSIT OF REFUNDS

Section 105.600 Balance Due General Information
Section 105.610 Direct Deposit General Information
Section 105.620 Direct Deposit Responsibilities

SUBPART G: INFORMATION ELECTRONIC FILERS MUST PROVIDE TO THE TAXPAYER

Section 105.700 Information and Material to be Provided to the Taxpayer

SUBPART H: TRANSMISSION PROCEDURES

Section 105.800 Overview of Transmission Procedures
Section 105.810 Acknowledgement of Electronic Returns

SUBPART I: ADVERTISING STANDARDS

Section 105.900 Advertising Restrictions
Section 105.910 Media Communications
Section 105.920 Endorsement

SUBPART J: MONITORING AND SUSPENSION

Section 105.1000 Monitoring
Section 105.1010 Suspension
AUTHORITY: Implementing and authorized by the Illinois Income Tax Act [35 ILCS 5] and Section 39c-1a of the Civil Administrative Code of Illinois [20 ILCS 2505/39c-1a].
SOURCE: Emergency rules adopted at 17 Ill. Reg. 445, effective January 1, 1993, for a maximum of 150 days; adopted at 17 Ill. Reg. 7031, effective May 3, 1993; amended at 17 Ill. Reg. 18118, effective October 4, 1993; emergency amendment at 19 Ill. Reg. 1139, effective January 18, 1995, for a maximum of 150 days; emergency expired June 16, 1995; amended at 21 Ill. Reg. 2362, effective February 3, 1997; amended at 24 Ill. Reg. 6582, effective April 10, 2000