Current through Register Vol. 48, No. 50, December 13, 2024
Section 105.110 - Exclusions from Electronic FilingThe following types of returns are excluded from electronic filing:
a) Returns from individuals or firms who have not been accepted as electronic return originators (EROs) or transmitters (see Section 105.200 );b) Returns requiring forms or schedules not listed in Section 105.100(b). These exclusions can be identified by amounts on the following IL-1040 return lines: 2) Credit for Taxes Paid to Other States3) Tax Credits from Schedule 1299-Cc) Returns that include Internal Revenue Service (IRS) or Illinois forms 4852, or any other substitute wage and tax statement used to verify withholding;d) Returns that require attachments other than IRS Form 1040 or 1040A, Page 1, to verify IL-1040 subtractions for federally taxed retirement and Social Security;e) Returns that require attachments other than IRS Schedule B or Schedule 1, to verify IL-1040 subtractions for U.S. government obligations;f) Decedent returns, including joint returns filed by surviving spouses;i) Amended or corrected returns;j) Returns with dollars and cents entries (only whole dollar amounts will be accepted);k) Returns containing more than: l) On-line returns of individual taxpayers that do not have a Department assigned IL-PIN.Ill. Admin. Code tit. 86, § 105.110
Amended at 24 Ill. Reg. 6582, effective April 10, 2000