Illinois Administrative Code
Title 86 - REVENUE
Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS
Subpart F - BALANCE DUE RETURNS AND DIRECT DEPOSIT OF REFUNDS
Section 105.600 - Balance Due General Information

a) The taxpayer is responsible for submitting payment of any balance due the Department. Electronic return originators must provide the taxpayer with Form IL-1040-V, IL-1040 Payment Voucher for Individual Income Tax, at the time the taxpayer signs the IL-8453 for the balance due return.

b) Electronic return originators must inform taxpayers with balance due returns that payment of taxes due must be made to the Department no later than April 15 of the filing year. Failure to make full payment by this date will result in the imposition of interest and penalties.