Current through Register Vol. 48, No. 50, December 13, 2024
Section 105.200 - Categories of Electronic FilersParticipants in electronic filing are categorized as follows:
a) Electronic Return Originator (ERO) - a firm, organization, or individual who deals directly with the taxpayer and who:1) Prepares a tax return or collects a prepared tax return for the purpose of having an electronic return produced; and2) Obtains the taxpayer's signature on Form IL-8453, Individual Income Tax Electronic Filing Declaration.b) Transmitter - a firm, organization, or individual who transmits electronic returns directly to the Department's communications processor.c) Software Developer - writes software for the purpose of:1) Formatting returns to conform with the Department's electronic return specifications; and/or2) Transmitting electronic returns directly to the Department's communications processor.Ill. Admin. Code tit. 86, § 105.200