Illinois Administrative Code
Title 86 - REVENUE
Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS
Subpart B - ELECTRONIC FILING PARTICIPANTS
Section 105.200 - Categories of Electronic Filers
Universal Citation: 86 IL Admin Code ยง 105.200
Current through Register Vol. 48, No. 38, September 20, 2024
Participants in electronic filing are categorized as follows:
a) Electronic Return Originator (ERO) - a firm, organization, or individual who deals directly with the taxpayer and who:
1) Prepares a tax
return or collects a prepared tax return for the purpose of having an
electronic return produced; and
2)
Obtains the taxpayer's signature on Form IL-8453, Individual Income Tax
Electronic Filing Declaration.
b) Transmitter - a firm, organization, or individual who transmits electronic returns directly to the Department's communications processor.
c) Software Developer - writes software for the purpose of:
1) Formatting returns to conform with the
Department's electronic return specifications; and/or
2) Transmitting electronic returns directly
to the Department's communications processor.
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.
