Illinois Administrative Code
Title 86 - REVENUE
Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS
Subpart B - ELECTRONIC FILING PARTICIPANTS
Section 105.210 - Types of Electronic Filers

1) Preparer - prepares the return and computes the tax based on the information that the taxpayer provides;

2) Software Firm - writes software that it uses or sells for the purpose of formatting electronic returns and/or transmitting them directly to the Department's communications processor;

3) Service Bureau - takes tax returns from accepted electronic filers and formats electronic returns, but does not collect returns directly from taxpayers or transmit returns directly to the Department's communications processor;

4) Transmitter - provides services for direct transmission to the Department's communications processor;

5) Electronic Return Collector - takes prepared returns directly from taxpayers for the purpose of having electronic tax returns produced. An electronic return collector may be a for-profit or a not-for-profit organization in the private or public sector that chooses to provide electronic filing services. Examples include employers providing the service to their employees or a university providing electronic return collection services to the student body;

6) On-line Software Developer - writes software that it provides to individual taxpayers through an internet site or a commercially purchased package, for the purpose of formatting on-line electronic returns and accepting those returns from taxpayers for transmission by an on-line transmitter; and

7) On-line Transmitter-accepts returns, directly from individual taxpayers using software from an internet site or a commercially purchased package, for the purpose of having an electronic tax return produced and transmitted. An on-line transmitter provides services for direct transmission to the Department's communications processor, or to the IRS for the Federal/State Electronic Filing.