86 Ill. Adm. Code 105.110 — Exclusions from Electronic Filing

# Exclusions from Electronic Filing

TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 105 ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS SECTION 105.110 EXCLUSIONS FROM ELECTRONIC FILING

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)

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)