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 105.610 - Direct Deposit General Information
Current through Register Vol. 48, No. 38, September 20, 2024
a) Qualifying taxpayers may authorize their tax overpayments to be directly deposited into their savings or checking accounts with financial institutions, rather than receive paper refund checks. The authorization must be made by providing the appropriate information in the electronically filed IL-1040 return and on Form IL-8453 (or equivalent).
b) The Department will ordinarily process an authorization for direct deposit, but reserves the right to initiate a paper refund check. The following conditions may cause the Department to not process a direct deposit:
c) The Department is not responsible for the misapplication of a direct deposit that is caused by error, negligence, or malfeasance on the part of the taxpayer, electronic filer, financial institution, or any of their agents.