Current through Register Vol. 48, No. 38, September 20, 2024
a)
Each file of electronic returns or other documents transmitted to the
Department will normally be acknowledged within 24 hours after
receipt.
b) The acknowledgement
file identifies which returns or other documents have been accepted or
rejected. The acknowledgment files must be retrieved within five
days.
c) If the acknowledgment file
is not available within 36 hours, or if acknowledgments are received for
returns or other documents that were not transmitted within the designated
transmission, immediately contact the Department.
d) The transmitter should match the
acknowledgment file back to the original file transmitted.
NOTE: Any transmitted electronic return or other document that
is acknowledged as rejected by the Department will not be considered
filed.
e) When a return or
other document has been rejected after three attempts, contact the Department
and assistance will be provided.
f)
For sales tax participants, the Department will provide two different levels of
acknowledgments for filing electronic returns and other electronic documents
with the Department. The acknowledgments are referred to as the 997 -
Functional Acknowledgment and the 151 - Electronic Filing of Tax Return Data
Acknowledgment. These acknowledgments are based upon transaction sets developed
and approved for Electronic Data Interchange (EDI) by the American National
Standards Institute's Accredited Standards Committee X12.
1) The first level of acknowledgment is the
997 - Functional Acknowledgment. This acknowledgment determines whether the
electronic transmission contains any syntax errors at any level.
A) If the 997 acknowledgment designates
rejection, the entire transmission is rejected and all the transaction sets
(electronic documents and payment data) contained in the transmission are
considered not filed.
B) If the 997
acknowledgment designates acceptance, this is only evidence that the Department
received a transmission from the sender. The 997 acknowledgment is not a
detailed acknowledgment of the electronic documents contained in the
transmission. Receipt of a 997 designating acceptance does not mean that
included transaction sets (electronic documents or payment data) are accepted
for processing or that they are considered filed.
C) If the 997 acknowledgment designates
acceptance, the individual transaction sets (electronic documents and payment
data) may still be rejected later in the processing of the transmission. NOTE:
Only a 151 acknowledgment (described below) designating acceptance will mean
the transaction sets are considered filed and will be processed.
2) The second level of
acknowledgment is the 151 - Electronic Filing of Tax Return Data
Acknowledgment. If the 997 acknowledgment designates acceptance, a 151
acknowledgment will be provided for each 813 - Electronic Filing of Tax Return
Data transaction set contained in that transmission. The 151 acknowledgment is
a detailed acknowledgment of the electronic return or document included in that
813 transaction set.
A) If the 151 -
Electronic Filing of Tax Return Data Acknowledgment designates an 813 -
Electronic Filing of Tax Return Data transaction set is rejected, the
electronic return or document represented by that 813 transaction set is
considered not filed, and any payment authorization included will not be
processed.
B) If the 151 -
Electronic Filing of Tax Return Data Acknowledgment designates an 813 -
Electronic Filing of Tax Return Data transaction set is accepted, the
electronic return or document represented by that 813 transaction set will be
considered filed.
C) If the 151 -
Electronic Filing of Tax Return Data Acknowledgment designates an 813 -
Electronic Filing of Tax Return Data transaction set is accepted, and that 813
also includes a payment authorization, the presence of a confirmation number in
the 151 will indicate that the payment authorization has also been accepted for
processing. If the 151 does not contain a confirmation number, it means the
payment authorization will not be processed, although the electronic return or
other document has been accepted.
g) The Department will not send electronic
acknowledgments for returns or other documents that are submitted to the
Department on magnetic media.
