Illinois Administrative Code
Title 86 - REVENUE
Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS
Subpart C - APPLICATIONS
Section 105.320 - Who Must Apply
Current through Register Vol. 48, No. 38, September 20, 2024
a) All organizations or individuals must submit an application to participate in the program. Applications that are incomplete or improperly signed will be returned to the applicants. The Department reserves the right to limit electronic filing applicants.
b) All applications and update forms must be signed by a firm official or person authorized to act for the firm in legal and/or tax matters. The name, title and social security number of this person must appear on the application.
c) Applications and update forms should be submitted as early as possible to allow the Department time to process the applications prior to the beginning of the electronic filing period.