Section 105.200  Categories of Electronic Filers

Participants 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; and

2)         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/or

2)         Transmitting electronic returns directly to the Department's communications processor.