86 Ill. Adm. Code 105.200 — Categories of Electronic Filers

# Categories of Electronic Filers

TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 105 ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS SECTION 105.200 CATEGORIES OF ELECTRONIC FILERS

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.

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.