Illinois Administrative Code
Title 86 - REVENUE
Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS
Subpart D - ACCEPTANCE PROCESS
Section 105.420 - Who Must Test

Universal Citation: 86 IL Admin Code ยง 105.420

Current through Register Vol. 48, No. 38, September 20, 2024

a) All software developers whose software formats tax returns, or transmits return information directly to the Department's communications processor, must pass the IPATS test. (See Section 105.450.)

b) All electronic filers who transmit directly to the Department must successfully complete the IPATS test. Hardware and software differences may exist in their systems that could cause transmission problems. This also ensures that electronic filers purchasing accepted software are able to use it to transmit test returns prior to transmitting production returns.

c) Applicants who function solely as electronic return originators and will not transmit directly to the Department do not need to test.

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