Section 105.110  Exclusions from Electronic Filing

The 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:

1)         Other Subtractions

2)         Credit for Taxes Paid to Other States

3)         Tax Credits from Schedule 1299-C

4)         IL-2210 Penalty;

c)         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;

g)         Fiscal year returns;

h)         Prior year returns;

i)          Amended or corrected returns;

j)          Returns with dollars and cents entries (only whole dollar amounts will be accepted);

k)         Returns containing more than:

1)         1 Schedule NR

2)         20 W-2s

3)         30 W-2Gs

4)         10 1099-Rs

5)         30 statements; and

l)          On-line returns of individual taxpayers that do not have a Department assigned IL-PIN.

(Source:  Amended at 24 Ill. Reg. 6582, effective April 10, 2000)