Illinois Administrative Code
Title 86 - REVENUE
Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS
Subpart E - IL-8453 ILLINOIS INDIVIDUAL INCOME TAX ELECTRONIC FILING DECLARATION
Section 105.500 - Purpose
Universal Citation: 86 IL Admin Code ยง 105.500
Current through Register Vol. 48, No. 38, September 20, 2024
a) Form IL-8453 is the signature portion of the return. It must be completed and signed by all appropriate parties before the return is transmitted electronically. Form IL-8453 serves the following purposes:
1)
Authenticates the return;
2) Serves
as a transmittal for the associated non-electronic documents that will be
stapled to the declaration and sent to the Department, when requested. Section
105.100(c)
lists documents and forms to be attached to Form IL-8453;
3) Authorizes the electronic return
originator to file the return electronically on behalf of the
taxpayer;
4) Provides the
taxpayer's written authorization to have the refund directly deposited as
designated on the form; and
5)
Authorizes the Department to inform the electronic return originator, or the
transmitter, that the taxpayer's return has been accepted or rejected. When
rejected, authorizes the Department to identify the reasons for
rejection.
b) Form IL-8453 does not serve as a power of attorney or as a substitute for the information required on the electronic tax return.
c) Form IL-8453 cannot be used to submit forms or schedules which are not listed in Section 105.100. Returns requiring forms that are excluded from electronic filing must be filed on a paper Form IL-1040.
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