AUTHORITY: Implementing the Illinois Income Tax Act [35 ILCS 5] and the Illinois Civil Administrative Code [20 ILCS 2505/39c-1a].

SOURCE: Adopted at 23 Ill. Reg. 3502, effective March 8, 1999; amended at 24 Ill. Reg. 1648, effective January 14, 2000.

SUBPART A: INTERNET RETURNS

 

Section 106.100  Composition of an Internet Return

 

a)         An eligible Internet return consists of data transmitted to the Department electronically via the Internet, including an electronic signature.  An eligible return may contain paper documents that are requested to be sent to the Department, or retained by the taxpayer for verification.  In total, eligible Internet returns contain the same information as traditionally filed paper documents.

 

b)         Forms and schedules included in an eligible return that can be transmitted via the Internet include, but are not limited to, the following:

 

1)         IL-1040, Illinois Individual Income Tax Return,

 

2)         W-2, Wage and Tax Statement, and

 

3)         W-2G, Statement for Certain Gambling Winnings.

 

(Source:  Amended at 24 Ill. Reg. 1648, effective January 14, 2000)

 

Section 106.110  Electronic Signature

 

a)         The taxpayer's signature code, consisting of the taxpayer's social security number and Access Code issued by the Department, is to be used in lieu of a written signature when filing eligible returns, forms or other documents with the Department via the Internet.

 

b)         Transmitting a valid signature code as part of an Internet filing has the same legal effect as if the taxpayer had signed the eligible return or other documents transmitted as part of that Internet filing.

 

c)         The taxpayer's signature code will be transmitted to the Department at the beginning of the Internet filing process and will remain valid throughout the process and apply to all subsequent screens transmitted to the Department. This includes, but is not limited to, the screen containing the verification of information contained within the eligible return (penalties of perjury statement) and the screen containing a request for the Department to show the taxpayer his or her return after filing for the purpose of printing a copy.

 

d)         Internet filed eligible returns and other documents will be considered unsigned unless both components of the taxpayer's signature code are transmitted and received by the Department as part of the Internet filing. (See 35 ILCS 5/503.)

 

e)         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.

 

f)         If the taxpayer exits the system after filing but before printing a copy of his or her return, then the taxpayer will be allowed to re-access the system for the purpose of printing the return.  Taxpayers must enter their signature code and confirmation number.  They will be required to request a copy of their return to be transmitted to them and the signature code they enter upon entering the system will be their signature for the request.

 

(Source:  Amended at 24 Ill. Reg. 1648, effective January 14, 2000)

 

Section 106.120  Exclusions from Internet Filing

 

The following types of returns or other documents are excluded from Internet filing:

 

a)         Returns or other documents that are not listed in subsection (b) of Section 106.100 of this Part.

 

b)         Returns or other documents listed in subsection (b) of Section 106.100 of this Part that require additional forms, schedules, or other documents, or that require the reporting of information that the Department is unable to currently accept through the Internet program.

 

(Source:  Amended at 24 Ill. Reg. 1648, effective January 14, 2000)

 

Section 106.130  Where to Send Internet Returns

 

Internet filed eligible returns will be transmitted via the Internet to the Illinois Department of Revenue server in Springfield, Illinois.

SUBPART B: INTERNET FILING PARTICIPANTS

 

Section 106.200  General Information

 

a)         Only taxpayers that have been authorized as Internet Filers may participate and file their eligible return with the Department via the Internet.

 

b)         An Internet Filer is a taxpayer authorized to file eligible returns via the Internet.  A taxpayer is authorized to file such returns once they receive an Access Code from the Department.  Internet Filers who are married and file joint returns will receive two Access Codes.

 

c)         The Department reserves the right to limit the number of participants and returns filed via the Internet.

 

d)         The option of Internet filing will be available for participants until April 15 of the filing year or any other filing date designated by the Department on its Internet filing website.

 

(Source:  Amended at 24 Ill. Reg. 1648, effective January 14, 2000)

SUBPART C: BALANCE DUE RETURNS AND DIRECT DEPOSIT OF REFUNDS

 

Section 106.300  Balance Due General Information

 

a)         The Internet Filer is responsible for submitting payment of any balance due the Department, no later than April 15 of the filing year.  (See 35 ILCS 5/601.) Failure to make full payment by this date will result in the imposition of interest and penalties.  (See 35 ILCS 735/3-2 and 3-3.)

 

b)         The Internet Filer may choose to pay the balance due by credit card. The Internet Filer may call a designated telephone number provided on the Internet site to make such payment after completion of the Internet filing process.  The Internet Filer is responsible for payment of any fee charged in order to make payment in this manner.  Pursuant to 35 ILCS 5/605, the Department of Revenue will not pay any discount fee charged by the credit card issuer.

 

(Source:  Amended at 24 Ill. Reg. 1648, effective January 14, 2000)

 

Section 106.310  Direct Deposit General Information

 

a)         Qualifying taxpayers may authorize their tax overpayments to be directly deposited into their savings or checking accounts with financial institutions, rather than receive paper refund checks.  The authorization must be made when filing the Internet IL-1040 return by providing the appropriate information.

 

b)         The Department will ordinarily process an authorization for direct deposit, but reserves the right to initiate a paper refund check.  The following conditions may cause the Department to not process a direct deposit:

 

1)         Taxpayer owes back taxes, either individual or business (refund offset);

 

2)         Taxpayer has certain State or federal delinquent debt, such as child support, student loans, etc. (refund offset);

 

3)         Estimated tax payments reported on the return do not match the estimated tax payments recorded on the Department's master file;

 

4)         Taxpayer is claiming an unallowable or improperly supported deduction or credit; and

 

5)         An electronic return is accepted with a valid Social Security number that belongs to another taxpayer.

 

c)         The Department is not responsible for the misapplication of a direct deposit that is caused by error, negligence, or malfeasance on the part of the taxpayer, financial institution, or any of their agents.

 

(Source:  Added at 24 Ill. Reg. 1648, effective January 14, 2000)

SUBPART D: TRANSMISSION PROCEDURES

 

Section 106.400  Confirmation of Internet Returns

 

a)         Each eligible Internet return transmitted to the Department will normally be confirmed as filed after all required information is submitted.  The date that the Department confirms receipt of the eligible return will constitute the filing date of the return.

 

b)         Internet Filers cannot recall or intercept Internet filed eligible returns after the returns have been confirmed as received.  If Internet Filers wish to change any entries after a return has been confirmed, a paper amended return, Form IL-1040-X, must be filed with the Department. (Also see 86 Ill. Adm. Code 100.9400(f)(3).)

 

c)         When an eligible return has not been confirmed after several attempts, contact the Department for assistance by calling the telephone number provided in the IL-1040 booklet or by sending E-mail to the Department.

 

d)         Unless an eligible return is confirmed as filed by the Department, it will not be considered a filed return.