86 Illinois Administrative Code (Revenue)
86 Ill. Adm. Code 105.420 — Who Must Test
# Who Must Test
TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 105 ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS SECTION 105.420 WHO MUST TEST
Section 105.420 Who Must Test a) All software developers whose software formats tax returns, or transmits return information directly to the Department's communications processor, must pass the IPATS test. (See Section 105.450.) b) All electronic filers who transmit directly to the Department must successfully complete the IPATS test. Hardware and software differences may exist in their systems that could cause transmission problems. This also ensures that electronic filers purchasing accepted software are able to use it to transmit test returns prior to transmitting production returns. c) Applicants who function solely as electronic return originators and will not transmit directly to the Department do not need to test. (Source: Amended at 21 Ill. Reg. 2362, effective February 3, 1997)
Section 105.420 Who Must Test
a) All software developers whose software formats tax returns, or transmits return information directly to the Department's communications processor, must pass the IPATS test. (See Section 105.450.)
b) All electronic filers who transmit directly to the Department must successfully complete the IPATS test. Hardware and software differences may exist in their systems that could cause transmission problems. This also ensures that electronic filers purchasing accepted software are able to use it to transmit test returns prior to transmitting production returns.
c) Applicants who function solely as electronic return originators and will not transmit directly to the Department do not need to test.
(Source: Amended at 21 Ill. Reg. 2362, effective February 3, 1997)
Source: view the official text
Nearby sections (25 sections)
- sec-105-120 · 86 Ill. Adm. Code 105.120 — Where to Send Electronic…
- sec-105-200 · 86 Ill. Adm. Code 105.200 — Categories of Electronic…
- sec-105-210 · 86 Ill. Adm. Code 105.210 — Types of Electronic Filers
- sec-105-220 · 86 Ill. Adm. Code 105.220 — Ways to Participate in…
- sec-105-230 · 86 Ill. Adm. Code 105.230 — Responsibilities of…
- sec-105-300 · 86 Ill. Adm. Code 105.300 — General Information
- sec-105-310 · 86 Ill. Adm. Code 105.310 — Where to Apply
- sec-105-320 · 86 Ill. Adm. Code 105.320 — Who Must Apply
- sec-105-330 · 86 Ill. Adm. Code 105.330 — Who Does Not Need to Apply
- sec-105-340 · 86 Ill. Adm. Code 105.340 — EFIN and ETIN Assignments
- sec-105-400 · 86 Ill. Adm. Code 105.400 — General Information
- sec-105-410 · 86 Ill. Adm. Code 105.410 — Suitability Checks
- sec-105-420 · 86 Ill. Adm. Code 105.420 — Who Must Test
- sec-105-430 · 86 Ill. Adm. Code 105.430 — What Must Be Tested
- sec-105-440 · 86 Ill. Adm. Code 105.440 — Where to Test
- sec-105-450 · 86 Ill. Adm. Code 105.450 — How to Test
- sec-105-460 · 86 Ill. Adm. Code 105.460 — When to Test
- sec-105-470 · 86 Ill. Adm. Code 105.470 — Acceptance
- sec-105-500 · 86 Ill. Adm. Code 105.500 — Purpose
- sec-105-510 · 86 Ill. Adm. Code 105.510 — Instructions
- sec-105-515 · 86 Ill. Adm. Code 105.515 — IL-8453 Retaining Program
- sec-105-520 · 86 Ill. Adm. Code 105.520 — Corrections
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