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. 12, March 22, 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.
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