86 Ill. Adm. Code 107.110 — Electronic Signature

# Electronic Signature

ADMINISTRATIVE CODE

TITLE 86: REVENUECHAPTER I: DEPARTMENT OF REVENUEPART 107 TELEFILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNSSECTION 107.110 ELECTRONIC SIGNATURE

Section 107.110 Electronic Signature a) The taxpayer's signature code, consisting of the taxpayer's social security number and Personal Identification Number (PIN), is to be used in lieu of a written signature when filing returns, forms or schedules with the Department via TeleFile.

b) The use of the PIN in combination with the social security number has the same legal effect as if the taxpayer had signed the return, form or schedule that are part of that TeleFile filing.

c) TeleFile filed returns, forms or schedules will be considered unsigned unless both components of the taxpayer's signature code are received by the Department as part of the TeleFile filing. (See 35 ILCS 5/503.)

d) The signature code is considered to be valid until: 1) The taxpayer notifies the Department that the signature code has been compromised, or 2) The Department determines that the signature code has been compromised.

Section 107.110 Electronic Signature

a) The taxpayer's signature code, consisting of the taxpayer's social security number and Personal Identification Number (PIN), is to be used in lieu of a written signature when filing returns, forms or schedules with the Department via TeleFile.

b) The use of the PIN in combination with the social security number has the same legal effect as if the taxpayer had signed the return, form or schedule that are part of that TeleFile filing.

c) TeleFile filed returns, forms or schedules will be considered unsigned unless both components of the taxpayer's signature code are received by the Department as part of the TeleFile filing. (See 35 ILCS 5/503.)

d) The signature code is considered to be valid until:

1) The taxpayer notifies the Department that the signature code has been compromised, or

2) The Department determines that the signature code has been compromised.