Section 770.105  Mandatory TeleFile Program

a)         The Department has created a Mandatory TeleFile program for certain tax returns.  The Department will notify participants that they must participate in the Mandatory TeleFile program and TeleFile the returns listed in subsection (c) of this Section.

b)         "TeleFile" consists of a taxpayer using a touch-tone telephone to call a telephone number provided by the Department and reporting return information through the use of the number keys on the touch-tone telephone in response to an automated voice prompt system.

c)         The following type of return must be filed through the use of this mandatory TeleFile program:  Form ST-1 Sales and Use Tax Returns filed by liquor retailers that are required to provide a statement of the total amount of alcoholic liquor purchased by that liquor retailer during the previous month as required by 86 Ill. Adm. Code 130.552.

d)         Returns from taxpayers who are required to make quarter monthly payments under the Retailers' Occupation Tax Act, the Use Tax Act, the Service Occupation Tax Act, or the Service Use Tax Act are excluded from this mandatory TeleFile program.

e)         Taxpayers who are filing the returns listed in subsection (c) of this Section by means of the Department’s electronic filing program under Part 760 are excluded from this mandatory TeleFile program for the period in which they are filing those returns under the provisions of 86 Ill. Adm. Code 760.

(Source:  Added at 28 Ill. Reg. 9670, effective June 23, 2004)