Illinois Administrative Code
Title 86 - REVENUE
Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS
Subpart D - ACCEPTANCE PROCESS
Section 105.410 - Suitability Checks
Universal Citation: 86 IL Admin Code ยง 105.410
Current through Register Vol. 48, No. 38, September 20, 2024
a) Suitability checks will be performed on all applicants.
b) The Department will complete the suitability check as soon as possible. Until an applicant passes suitability, returns cannot be transmitted.
c) If an applicant is denied, the Department will send a letter explaining the reasons for denial. If an applicant who was denied attempts to transmit returns, all returns will be rejected.
d) Listed below are some reasons that an applicant may be denied acceptance into the program:
1) Failure to pass the IRS suitability
checks;
2) Failure to file accurate
and timely tax returns, both business and personal;
3) Failure to pay any State of Illinois
personal or business tax liability, penalty, or interest; and
4) Material misrepresentation on any
application.
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