Section 107.100  Composition of a TeleFile Return

 

a)         "TeleFile" consists of a taxpayer using a touch-tone telephone to call a designated telephone number and reporting return, form or schedule information through use of the number keys on the touch-tone telephone in response to an automated voice prompt system.

 

b)         A TeleFile return consists of data filed with the Department via the TeleFile touch-tone telephone system, including an electronic signature.  A return may contain paper documents that are requested to be sent to the Department or retained by the taxpayer for verification.  In total, TeleFile returns contain the same information as traditionally filed paper documents.

 

c)         Returns, forms and schedules that can be filed via TeleFile include the following:

 

1)         IL-1040, Illinois Individual Income Tax Return, and

 

2)         W-2, Wage and Tax Statement.

 

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 107.120          Exclusions from TeleFile Filing

 

The following types of returns, forms or schedules are excluded from this TeleFile program:

 

a)         Returns, forms or schedules that are not listed in subsection (c) of Section 107.100 of this Part.

 

b)         Returns, forms or schedules listed in subsection (c) of Section 107.100 of this Part that require additional forms, schedules, or other documents, or that require the reporting of information that the Department is unable to currently accept through the TeleFile program.

 

Section 107.200  How to Participate

 

a)         Only taxpayers that have been authorized as TeleFile Filers may participate and file their return with the Department via TeleFile.

 

b)         A TeleFile Filer is a taxpayer authorized to file returns via TeleFile.  A taxpayer is authorized to file such returns once they receive a Personal Identification Number (PIN) from the Department.  TeleFile Filers who are married and file joint returns will receive two PINs.

 

c)         A TeleFile Filer will enter information in accordance with the appropriate TeleFile worksheet provided by the Department through use of the number keys on a touch-tone telephone in response to an automated voice prompt system.

 

d)         At the end of a successfully completed TeleFile filing, the automated voice prompt system will confirm the return, form or schedule  has been filed with the Department by issuing a confirmation number as provided in Section 107.400 of this Part.

 

e)         The Department reserves the right to limit the number of participants and returns filed via TeleFile due to vendor capacity.

 

f)         The option of TeleFile filing will be available for participants until April 15 of the filing year or any other filing date designated by the Department in its booklets or on its website.

 

Section 107.300  Balance Due General Information

 

a)         The TeleFile Filer is responsible for submitting payment of any balance due the Department no later than April 15 of the filing year or any other filing date designated by the Department in its booklets or on its website.  (See 35 ILCS 5/601.) Failure to make full payment by this date will result in the imposition of interest and penalties.  (See 35 ILCS 735/3-2 and 3-3.)

 

b)         The TeleFile Filer may choose to pay the balance due by credit card.  The TeleFile Filer may call a designated telephone number provided in the IL-1040 booklet to make such payment after completion of the TeleFile filing process. The TeleFile Filer is responsible for payment of any fee charged in order to make payment in this manner.  Pursuant to 35 ILCS 5/605, the Department of Revenue will not pay any discount fee charged by the credit card issuer.

 

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 107.400  Confirmation of TeleFile Returns

 

a)         Upon successfully entering all the required return, form or schedule information using the number keys on a touch-tone telephone, the TeleFile Filer will be given a confirmation number by the automated voice prompt system.

 

b)         TeleFile Filers must maintain a record of the confirmation number in order to establish that the returns, forms or schedules were received by the Department on the dates that the confirmation numbers were issued.

 

c)         The date that the telephone call is completed and a confirmation number is issued by the automated voice prompt system is the received date for the return to which the confirmation number relates.  Where a telephone call is initiated on one date and completed on another, the date that the telephone call is completed is the date of filing.  The telephone call must be completed by 11:59 p.m. CST (with adjustments for Daylight Savings Time if applicable) on the due date of the return for the TeleFile filing to be considered timely.

 

d)         TeleFile Filers cannot recall or intercept TeleFile filed returns after the returns have been confirmed as received.  If TeleFile Filers wish to change any entries after a return has been confirmed, a paper amended return, Form IL-1040-X, must be filed with the Department.  (See also 86 Ill. Adm. Code 100.9400(f)(3).)

 

e)         When a TeleFile return has not been confirmed after several attempts, the TeleFile Filer should contact the Department for assistance by calling the telephone number provided in the IL-1040 booklet.

 

f)         Unless a TeleFile return is confirmed as filed by the Department, it will not be considered a filed return.