Illinois Administrative Code
Title 86 - REVENUE
Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS
- Subpart A - ELECTRONIC RETURNS
- Subpart B - ELECTRONIC FILING PARTICIPANTS
- Subpart C - APPLICATIONS
- Subpart D - ACCEPTANCE PROCESS
- Subpart E - IL-8453 ILLINOIS INDIVIDUAL INCOME TAX ELECTRONIC FILING DECLARATION
- Subpart F - BALANCE DUE RETURNS AND DIRECT DEPOSIT OF REFUNDS
- Subpart G - INFORMATION ELECTRONIC FILERS MUST PROVIDE TO THE TAXPAYER
- Subpart H - TRANSMISSION PROCEDURES
- Subpart I - ADVERTISING STANDARDS
- Subpart J - MONITORING AND SUSPENSION
Current through Register Vol. 47, No. 52, December 29, 2023
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
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 ].
Disclaimer: These regulations may not be the most recent version. Illinois may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
