Current through Register Vol. 48, No. 38, September 20, 2024
a) Sequence of
events and general information
1) An
electronic return originator prepares the return, computes the tax based on the
information the taxpayer provides, and accepts the return for the purpose of
electronic filing; or collects prepared tax returns for the purpose of
electronic filing.
2) After the
return has been prepared and before the return is transmitted electronically,
the taxpayer must verify the information in the electronic portion of the
return. In addition, the taxpayer must verify the information on Form IL-8453,
including the routing transit and account numbers if direct deposit is
authorized, and sign the Form IL-8453. Both signatures are required on a joint
return. A file copy of the prepared return must be provided to the taxpayer at
the time of the signature. The copy should be retained by the taxpayer, and not
be forwarded to the Department.
3)
Practitioners are prohibited from allowing taxpayers to sign a blank tax
return. A blank Form IL-8453 is the same as a blank tax return; therefore,
electronic return originators are also prohibited from allowing taxpayers to
sign a blank IL-8453.
4) After Form
IL-8453 has been completed and signed by the taxpayer, the electronic return
originator, and preparer (if applicable), the transmitter will send the
electronic portion of the return to the Department in accordance with the file
specifications in the IL-1346.
5)
By transmitting the electronic portion of the return, the electronic filer is
confirming that the IL-8453 has been accurately completed and signed.
6) When requested, electronic filers must
mail IL-8453s within 24 hours after receipt of written request from the
Department.
7) Beginning on the
first day of the electronic filing season, and daily thereafter throughout the
filing period, the electronic return originator will retain IL-8453s unless
otherwise requested by the Department. The electronic return originator must
retain forms for all electronic returns that have been acknowledged as accepted
by the Department.
8) If a return
is acknowledged as rejected and cannot be re-transmitted, the IL-8453 shall be
destroyed and any withholding forms shall be retained to attach to a paper Form
IL-1040.
9) Receipt of IL-8453s
requested by the Department will be closely monitored. If an IL-8453 is missing
14 days after request by the Department, the electronic return originator will
be contacted. If the electronic return originator does not provide the
Department with a Form IL-8453 that includes the taxpayer's original signature
and withholding forms after the electronic return originator is contacted, the
taxpayer will be notified.
AGENCY NOTE: If excessive contacts with the ERO are required
to obtain missing Forms IL-8453, the ERO may be subject to suspension from the
Illinois electronic filing program.
b) Completing and mailing Form IL-8453
1) The DCN must be clearly printed or typed
(one position per box) in the spaces provided at the top of each Form IL-8453.
The DCN must match the DCN of the accepted electronic return.
2) Type or print the taxpayer's name,
address, and social security number in spaces provided on Form IL-8453. The
name, address, and Social Security number must be the same as the name,
address, and Social Security number on the electronic IL-1040 return.
3) Tax Return Information must be completed.
Enter only whole dollar amounts. These amounts must match the corresponding
entries on the electronic IL-1040 return.
4) If the taxpayer authorizes to have the
refund directly deposited, direct deposit of refund information must be
completed. The direct deposit information on Form IL-8453 must be the same as
the direct deposit information transmitted in the electronic IL-1040.
5) The Declaration and Signature of Taxpayer
must contain the taxpayer's original signature(s). Electronic return
originators must obtain the signature(s) from their clients prior to
transmitting the electronic return to the Department. The electronic return
originator will be contacted for missing taxpayer signatures on any IL-8453s
received by the Department. If an IL-8453 providing original taxpayer
signature(s) is not received after the electronic return originator is
contacted, the taxpayer will be notified.
AGENCY NOTE: If excessive contacts with the ERO are required,
the ERO may be suspended from the program.
6) The Declaration and Signature of
Electronic Return Originator and Signature of Paid Preparer must be completed
and signed by the electronic return originator and the paid preparer. When the
electronic return originator and the paid preparer are the same entity, the
paid preparer box must also be checked. When the electronic return originator
and the paid preparer are different, a copy of the IL-1040, signed by the
preparer, must be attached to the IL-8453. A collector who is not the preparer
of the return but collected the return for electronic filing (transmission)
purposes must sign as the electronic return originator and date the
declaration, enter the firm's name and address, enter the firm's FEIN, and
provide the firm's telephone number. There is no requirement to provide a
Social Security number in this case.
7) Forms W-2, W-2G, and 1099-R must be
attached to the front of the IL-8453 (bottom left). The electronic return
originator will be contacted if these forms are missing from any IL-8453s
received by the Department. If a replacement IL-8453 providing the withholding
forms (originals or copies) is not received by the Department after the
electronic return originator is contacted, the taxpayer will be notified. IRS
or Illinois forms 4852, or any other substitute wage and tax statement, cannot
be attached to the IL-8453 (or submitted later) in lieu of Forms W-2, W-2G, or
1099-R. (See Section
105.110(c),
Exclusions from Electronic Filing.)
AGENCY NOTE: If excessive contacts with the ERO are required
to obtain missing withholding forms, the ERO may be subject to suspension from
the Illinois electronic filing program.
8) IL-8453s, if mailed to the Department,
should be secured by paper clip, rubber band, or string in quantities of 100 or
less. They should be in ascending order by DCN. Each IL-8453 should consist of
the non-electronic portion of the tax return as detailed in Section
105.100(c),
Composition of an Electronic Return.
9) Mail in either envelopes or cartons to one
of the addresses listed below:
Regular Mail
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or
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Overnight Mail
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Illinois Dept. of Revenue
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Illinois Dept. of Revenue
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Exceptions Processing Division
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Exceptions Processing
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P.O. Box 19479
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Mail Code 2-221
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Springfield, IL 62794-9479
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101 W. Jefferson St.
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Springfield IL 62702
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