Illinois Administrative Code
Title 86 - REVENUE
Part 107 - TELEFILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS
Section 107.110 - Electronic Signature

Universal Citation: 86 IL Admin Code ยง 107.110

Current through Register Vol. 48, No. 12, March 22, 2024

a) The taxpayer's signature code, consisting of the taxpayer's social security number and Personal Identification Number (PIN), is to be used in lieu of a written signature when filing returns, forms or schedules with the Department via TeleFile.

b) The use of the PIN in combination with the social security number has the same legal effect as if the taxpayer had signed the return, form or schedule that are part of that TeleFile filing.

c) TeleFile filed returns, forms or schedules will be considered unsigned unless both components of the taxpayer's signature code are received by the Department as part of the TeleFile filing. (See 35 ILCS 5/503.)

d) The signature code is considered to be valid until:

1) The taxpayer notifies the Department that the signature code has been compromised, or

2) The Department determines that the signature code has been compromised.

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