86 Ill. Adm. Code 105.610 — Direct Deposit General Information

# Direct Deposit General Information

TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 105 ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS SECTION 105.610 DIRECT DEPOSIT GENERAL INFORMATION

Section 105.610 Direct Deposit General Information a) Qualifying taxpayers may authorize their tax overpayments to be directly deposited into their savings or checking accounts with financial institutions, rather than receive paper refund checks. The authorization must be made by providing the appropriate information in the electronically filed IL-1040 return and on Form IL-8453 (or equivalent). b) The Department will ordinarily process an authorization for direct deposit, but reserves the right to initiate a paper refund check. The following conditions may cause the Department to not process a direct deposit:

1) Taxpayer owes back taxes, either individual or business (refund offset);

2) Taxpayer has certain State or federal delinquent debt, such as child support, student loans, etc. (refund offset);

3) Estimated tax payments reported on the return do not match the estimated tax payments recorded on the Department's master file;

4) Taxpayer is claiming an unallowable or improperly supported deduction or credit;

5) An electronic return is accepted with a valid Social Security number that belongs to another taxpayer; and 6) The account information received is not processable by the Department. c) The Department is not responsible for the misapplication of a direct deposit that is caused by error, negligence, or malfeasance on the part of the taxpayer, electronic filer, financial institution, or any of their agents. (Source: Amended at 24 Ill. Reg. 6582, effective April 10, 2000)

Section 105.610 Direct Deposit General Information

a) Qualifying taxpayers may authorize their tax overpayments to be directly deposited into their savings or checking accounts with financial institutions, rather than receive paper refund checks. The authorization must be made by providing the appropriate information in the electronically filed IL-1040 return and on Form IL-8453 (or equivalent).

b) The Department will ordinarily process an authorization for direct deposit, but reserves the right to initiate a paper refund check. The following conditions may cause the Department to not process a direct deposit:

1) Taxpayer owes back taxes, either individual or business (refund offset);

2) Taxpayer has certain State or federal delinquent debt, such as child support, student loans, etc. (refund offset);

3) Estimated tax payments reported on the return do not match the estimated tax payments recorded on the Department's master file;

4) Taxpayer is claiming an unallowable or improperly supported deduction or credit;

5) An electronic return is accepted with a valid Social Security number that belongs to another taxpayer; and

6) The account information received is not processable by the Department.

c) The Department is not responsible for the misapplication of a direct deposit that is caused by error, negligence, or malfeasance on the part of the taxpayer, electronic filer, financial institution, or any of their agents.

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