TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 105 ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS The General Assembly's Illinois Administrative Code database includes only those rulemakings that have been permanently adopted. This menu will point out the Sections on which an emergency rule (valid for a maximum of 150 days, usually until replaced by a permanent rulemaking) exists. The emergency rulemaking is linked through the notation that follows the Section heading in the menu. 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