PART105. ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS  


SUBPART A. ELECTRONIC RETURNS
§ 105.100. Composition of an Electronic Return
§ 105.110. Exclusions from Electronic Filing
§ 105.120. Where to Send Electronic Returns
SUBPART B. ELECTRONIC FILING PARTICIPANTS
§ 105.200. Categories of Electronic Filers
§ 105.210. Types of Electronic Filers
§ 105.220. Ways to Participate in Electronic Filing
§ 105.230. Responsibilities of Electronic Filers
SUBPART C. APPLICATIONS
§ 105.300. General Information
§ 105.310. Where to Apply
§ 105.320. Who Must Apply
§ 105.330. Who Does Not Need to Apply
§ 105.340. EFIN and ETIN Assignments
SUBPART D. ACCEPTANCE PROCESS
§ 105.400. General Information
§ 105.410. Suitability Checks
§ 105.420. Who Must Test
§ 105.430. What Must Be Tested
§ 105.440. Where to Test
§ 105.450. How to Test
§ 105.460. When to Test
§ 105.470. Acceptance
SUBPART E. IL-8453 ILLINOIS INDIVIDUAL INCOME TAX ELECTRONIC FILING DECLARATION
§ 105.500. Purpose
§ 105.510. Instructions
§ 105.515. IL-8453 Retaining Program
§ 105.520. Corrections
SUBPART F. BALANCE DUE RETURNS AND DIRECT DEPOSIT OF REFUNDS
§ 105.600. Balance Due General Information
§ 105.610. Direct Deposit General Information
§ 105.620. Direct Deposit Responsibilities
SUBPART G. INFORMATION ELECTRONIC FILERS MUST PROVIDE TO THE TAXPAYER
§ 105.700. Information and Material to be Provided to the Taxpayer
SUBPART H. TRANSMISSION PROCEDURES
§ 105.800. Overview of Transmission Procedures
§ 105.810. Acknowledgement of Electronic Returns
SUBPART I. ADVERTISING STANDARDS
§ 105.900. Advertising Restrictions
§ 105.910. Media Communications
§ 105.920. Endorsement
SUBPART J. MONITORING AND SUSPENSION
§ 105.1000. Monitoring
§ 105.1010. Suspension
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

Notation

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].