86 Ill. Adm. Code 107.310 — Direct Deposit General Information

# Direct Deposit General Information

ADMINISTRATIVE CODE

TITLE 86: REVENUECHAPTER I: DEPARTMENT OF REVENUEPART 107 TELEFILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNSSECTION 107.310 DIRECT DEPOSIT GENERAL INFORMATION

Section 107.310 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 when filing the TeleFile IL-1040 return by providing the appropriate information. 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 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; and 5) A TeleFile return, form or schedule is accepted with a valid social security number that belongs to another taxpayer. 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, financial institution, or any of their agents.

Section 107.310 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 when filing the TeleFile IL-1040 return by providing the appropriate information.

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 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; and

5) A TeleFile return, form or schedule is accepted with a valid social security number that belongs to another taxpayer.

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, financial institution, or any of their agents.