Section 760.100  Electronic Returns

 

a)         The Department has mandatory electronic filing programs and voluntary programs for certain returns and other documents that are required to be filed with the Department.  Upon acceptance into the program, the returns, schedules, and other documents listed in this Section may be electronically filed with the Department.

 

b)         An electronic return or other document consists of data transmitted to the Department electronically, and may include paper documents that contain information that cannot be electronically transmitted or are requested for verification.  In total, electronic returns must contain the same information as traditionally filed paper documents.

 

c)         Mandatory Programs  

 

1)         Beginning January 1, 2003, telecommunications providers who have average monthly tax billings for the immediately preceding calendar year that exceed $1,000 must file their tax returns and supporting schedules electronically.  Paper documents that contain information that cannot be electronically provided or are requested for verification must be mailed to the Department.  The following circumstances require paper documentation:

 

A)        When a final return is electronically filed, the taxpayer must also mail a statement explaining the reasons for a final return (e.g., business sold or discontinued).

 

B)        When a return and payment are made in protest in accordance with Section 2a.1 of the State Officers and Employees Money Disposition Act [30 ILCS 230/2a.1], the corresponding notice must be mailed to the Department.

 

C)        When the taxpayer wishes to notify the Department of a change of address, the taxpayer must notify the Department by telephone or by mailing such change to the Department.

 

2)         Beginning January 1, 2003, cigarette distributors with 30 or more invoice transactions per month and who are not voluntarily filing returns and schedules by electronic means are required to file supporting schedule data with the Department on computer-generated magnetic media in a format prescribed by the Department.

 

3)         During calendar year 2011, each income tax return preparer who is required during calendar year 2011 to file by electronic means any federal income tax return for any individual or individuals, and who prepared more than 100 Illinois income tax returns for individuals during calendar year 2010, is required to file by electronic means any Illinois income tax returns he or she prepares for the same individual or individuals for the same taxable year for which the preparer filed a federal income tax return during calendar year 2011.  Beginning with calendar year 2012, each income tax return preparer who is required during the calendar year to file by electronic means any federal income tax return for any individual or individuals and who prepared more than 10 Illinois income tax returns for individuals during the preceding calendar year is required during the calendar year to file by electronic means any Illinois income tax returns he or she prepares for the same individual or individuals for the same taxable year for which the preparer filed a federal income tax return during that calendar year.  This subsection (c)(3) does not require electronic filing of amended returns or of returns of trusts or estates, or of any return the Department has announced cannot be filed by electronic means.

 

4)         Beginning with returns required to be filed for taxable years ending on or after December 31, 2011, any taxpayer required to file its federal income tax return by electronic means is required to file its equivalent Illinois income tax return for the same taxable year by electronic means.  This subsection (c)(4) does not require electronic filing of amended returns or of returns of individuals or estates, or to any return the Department has announced cannot be filed by electronic means.

 

5)         Beginning with returns due on and after February 1, 2012, any person who is engaged in the business of selling alcoholic liquor at retail through a liquor store, tavern or restaurant and is required to file the monthly statement required by Section 3 of the Retailers' Occupation Tax [35 ILCS 120/3] and 86 Ill. Adm. Code 130.552, shall file that statement on a Form ST-1 Return by electronic means in accordance with the provisions of this Part.  Upon petition by a taxpayer, the Department may waive the electronic filing requirement if the taxpayer demonstrates that it does not have access to the Internet. 

 

6)         On and after January 1, 2018, except for returns required to be filed prior to January 1, 2023 for motor vehicles, watercraft, aircraft, and trailers that are required to be registered with an agency of this State, with respect to retailers whose annual gross receipts average $20,000 or more, all returns required to be filed pursuant to the Retailers' Occupation Tax Act and Service Occupation Tax Act shall be filed electronically.  On and after January 1, 2023, with respect to retailers whose annual gross receipts average $20,000 or more, all returns required to be filed pursuant to the Retailers’ Occupation Tax Act and Use Tax Act including, but not limited to, returns for motor vehicles, watercraft, aircraft, and trailers that are required to be registered with an agency of this State, shall be filed electronically.  Retailers who demonstrate that they do not have access to the Internet or demonstrate hardship in filing electronically may petition the Department to waive the electronic filing requirement [35 ILCS 120/3 and 35 ILCS 105/9]. Retailers required to file returns electronically pursuant to the Acts who fail to file their returns electronically may not take the discount allowed to reimburse them for the expenses incurred in keeping records, preparing and filing returns, remitting the tax and supplying data to the Department on request.

 

7)         On and after January 1, 2018, with respect to servicemen whose annual gross receipts average $20,000 or more, all returns required to be filed pursuant to the Service Occupation Tax Act and Service Use Tax Act shall be filed electronically. Servicemen who demonstrate that they do not have access to the Internet or demonstrate hardship in filing electronically may petition the Department to waive the electronic filing requirement [35 ILCS 110/9 and 35 ILCS 115/9]. Servicemen required to file returns electronically pursuant to the Service Use Tax Act and Service Occupation Tax Act who fail to file their returns electronically may not take the discount allowed to reimburse them for the expenses incurred in keeping records, preparing and filing returns, remitting the tax and supplying data to the Department on request.

 

d)         Voluntary Programs

 

1)         Taxpayers may volunteer to participate in any electronic filing program currently in effect for mandatory electronic filers.

 

2)         Form ST-1, Sales and Use Tax Return, and Form ST-2, Multiple Site attachment for Form ST-1, can be transmitted electronically under the provisions of this Part.

 

3)         Beginning January 1, 2003, original or amended liquor tax returns and schedules for Liquor Tax participants may be filed electronically under the provisions of this Part.

 

A)        Paper documents that contain information that cannot be electronically provided or are requested for verification must be mailed to the Department.  They include:

 

i)          Copies of schedules, invoices or bills of lading requested for verification in accordance with Section 8-2 of the Liquor Control Act of 1934 [235 ILCS 5/8-2].

 

ii)         Non-Beverage User permits.

 

B)        Beginning January 1, 2003, persons filing liquor tax returns and schedules electronically must also make payments by means of electronic funds transfer.  See Section 760.220 of this Part.  By doing so, the taxpayer is entitled to a discount of 1.75% of the tax due, or $1,250, whichever is less, provided that the electronic return and payment are made timely in accordance with this Part.

 

C)        Liquor tax participants may file their returns and schedules using magnetic media in a format prescribed by the Department.  Liquor tax participants that file returns and schedules on magnetic media are not entitled to the discount provided for in subsection (d)(3)(B) of this Section.

 

4)         Beginning January 1, 2003, original or amended cigarette tax returns and schedules for Cigarette Tax participants may be filed electronically under the provisions of this Part.

 

5)         Illustrations of When Paper Documents Must Be Filed

 

A)        In the event a final return is electronically filed, the taxpayer must also mail a statement explaining the reasons for a final return (e.g., business sold or discontinued).

 

B)        In the event a return and payment are made in protest in accordance with Section 2a.1 of the State Officers and Employees Money Disposition Act [30 ILCS 230/2a.1], the corresponding notice must be mailed to the Department.

 

(Source:  Amended at 47 Ill. Reg. 6339, effective April 18, 2023)

 

Section 760.110  Exclusions from Electronic Filing

 

All of the following types of returns and documents are excluded from electronic filing under this Part:

 

a)         Returns from individuals or organizations who have not been accepted as participants in the electronic filing program set forth in this Part;

 

b)         For sales tax participants, returns requiring forms or schedules not listed in Section 760.100(d)(2) of this Part;

 

c)         Any return, form, or other document wherein electronic filing of those documents is provided for in Part 105, Electronic Filing of Illinois Individual Income Tax Returns;   

 

d)         For Liquor Tax participants, any return, schedule or other document listed in Section 760.100(d)(3)(A)(i) through (ii) of this Part or that is not required by Section 8 of the Liquor Control Act of 1934 [235 ILCS 5/8]; or  

 

e)         Any documents listed in Section 760.100(c)(1)(A) through (C) and Section 760.100(d)(5)(A) through (C) of this Part.

 

(Source:  Amended at 27 Ill. Reg. 14636, effective August 26, 2003)

 

Section 760.120  Where to Send Electronic Returns (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 14636, effective August 26, 2003)

 

Section 760.200  Ways to Participate in Electronic Filing

 

Electronic filers can choose to perform all of the functions themselves that are associated with electronic filing, or they can choose to use the services of another accepted electronic filer (third party) to participate in the electronic filing program.  For example:

 

a)         A participant can be a taxpayer who prepares the electronic return or other document and transmits it directly to the Department using software developed by the taxpayer or a software provider.

 

b)         A participant can be a taxpayer who uses the services of a service group or other third party to prepare the electronic return or other document to provide or transmit it to the Department.

 

c)         A participant can be a third party transmitter who takes prepared returns or other documents from taxpayers or service groups and transmits them to the Department directly.

 

d)         A participant can be a service group or other third party who prepares electronic returns or other documents and transmits them to the Department directly.

 

e)         A participant can be a software developer who:

 

1)         develops software to format return information to conform with the Department specifications; and/or

 

2)         develops software to transmit to the Department directly.

 

(Source:  Amended at 27 Ill. Reg. 14636, effective August 26, 2003)

 

Section 760.210  Enrollment in the Electronic Filing Program

 

a)         All taxpayers that file electronically or on magnetic media must complete an enrollment form to file electronically or on magnetic media.  Application to participate in the electronic filing program provided for in this Part must be made by completing and signing the enrollment form prescribed by the Department.

 

b)         Voluntary participants are required to make return payments by electronic means for returns that are filed electronically with the Department. See Section 760.220 of this Part.

 

c)         Participants that are transmitting directly to the Department or otherwise providing electronic returns or other documents to the Department, as well as software developers, must successfully complete testing with the Department in order to be accepted into the electronic filing program.

 

d)         Taxpayers that use service groups or other third parties or agents to file returns or other documents electronically remain responsible for completing their own enrollment form.  Service groups or other third parties or agents cannot complete or sign the enrollment form on behalf of a taxpayer.

 

e)         Participants must submit a revised enrollment form to the Department to update the information when there are changes involving:

 

1)         the taxpayer's name, the firm name, or doing business as (DBA) name(s);

 

2)         any address, telephone or contact representative;

 

3)         Federal Employer's Identification Number (FEIN), Social Security Number (SSN), or Illinois Business Tax number (IBT);

 

4)         the electronic filing functions performed; or

 

5)         the taxpayer's electronic signature.

 

f)         The Department reserves the right to limit the number of participants in any voluntary electronic filing program.

 

(Source:  Amended at 27 Ill. Reg. 14636, effective August 26, 2003)

 

Section 760.220  Electronic Payment Required

 

a)         Taxpayers who voluntarily choose to electronically file returns and other documents with the Department under the provisions of this Part must make any required payments relating to those returns or documents through electronic means.  The methods of electronic payment that can be utilized are as follows:

 

1)         Electronic payment by electronic funds transfer under the Electronic Funds Transfer Program described in 86 Ill. Adm. Code 750.  Liquor tax participants that submit their return and schedules on approved magnetic media must utilize this method;

 

2)         Electronic payment by including payment data as part of an EDI 813 Electronic Filing of Tax Return Data transaction set (see Section 760.320 of this Part).  This method is only available for sales tax participants; or

 

3)         Electronic payment by including payment data in an EDI 820 Payment Order/Remittance Advice transaction set (see Section 760.320 of this Part).  This method is only available for sales tax participants;

 

4)         Electronic payment by including payment data as part of the electronic transmission of the return and schedule data; or

 

5)         Electronic payment by including payment data in an electronic transmission that is separate from the return and schedule transmission.

 

b)         Regardless of the electronic payment method selected, taxpayers must complete and submit Form EFT-1, Authorization Agreement for Electronic Funds Transfer, as part of the electronic filing enrollment process, along with the appropriate electronic filing enrollment form.  This is required unless a participant is already enrolled to make payments in the Department's Electronic Funds Transfer Program for the returns or other documents listed in Section 760.100(c) or (d) of this Part.  Form EFT-1 must be completed and submitted with the appropriate enrollment form for electronic filing.

           

(Source:  Amended at 30 Ill. Reg. 11590, effective June 26, 2006)

 

Section 760.230  Electronic Signatures

 

a)         Taxpayers must select their electronic signature, as outlined by the Department on the electronic filing enrollment form, and the taxpayer or authorized officer or other individual responsible for filing the returns or other documents must properly sign the electronic filing enrollment form.

 

b)         The taxpayer's electronic signature is to be used in lieu of a written signature when filing electronic returns, forms, or other documents with the Department.

 

c)         The effect of including a valid electronic signature as part of a transaction transmission has the same legal effect as the taxpayer having signed the returns or other documents that are in that transaction transmission.

 

d)         Electronically transmitted returns and other documents will be considered unsigned unless the taxpayer's registered electronic signature is included, and received by the Department, as part of that transmission.

 

e)         An electronic signature is considered to be valid once it is registered by the Department until it expires or any of the following occurs:

 

1)         The Department receives a written request from the taxpayer to have that taxpayer's electronic signature invalidated.  To continue electronic filing under this Part, the taxpayer must submit a revised electronic filing enrollment form and select a new electronic signature.

 

2)         The taxpayer files a revised enrollment form and has selected a new electronic signature on that form.

 

3)         The taxpayer notifies the Department that the electronic signature has been compromised.  To continue electronic filing under this Part, the taxpayer must submit a revised enrollment form and select a new electronic signature.

 

4)         The revocation or suspension of the taxpayer's electronic signature authorization.

 

f)         For electronic returns and other documents authorized to be filed under Section 760.100 of this Part, a registered electronic signature is valid until the expiration of the corresponding certificate of registration or other certification issued to the taxpayer by the Department, or, in the case of liquor tax, the license issued to the taxpayer by the Illinois Liquor Control Commission.    At that time, the taxpayer must either reconfirm the electronic signature previously selected or select a new electronic signature.  Upon the expiration of an electronic signature, any electronically transmitted return and other documents containing the expired electronic signature will be considered unsigned.

 

(Source:  Amended at 27 Ill. Reg. 14636, effective August 26, 2003)

 

Section 760.240  Due Dates and Date Received

 

a)         When the statutory due date for filing a return or other document or making payment with the Department falls on a weekend or a banking holiday observed by the State of Illinois, the Department will accept the electronic return or other document and the payment on the next business day.  Electronic filers are responsible for timely initiating the transaction to assure the return or other document is received by the Department on the day following the weekend or banking holiday.

 

b)         Taxpayers making electronic payments under this Part must initiate the payment on or before the due date under the appropriate tax Act and request a payment date no later than the due date or, if a payment date of the due date is unavailable, then no later than the financial institution's next available business day after the due date.  For the payment to be deemed timely by the Department, the transfer must be initiated on or before the due date and must result in the amount due being deposited as collected funds to the Department's account, even if that deposit occurs after the due date.

 

c)         The receipt date of the electronic transmission will constitute the receipt date of the electronic return or other document if the transmission is acknowledged as accepted, or accepted with error, with a detailed acknowledgment from the Department as provided in Section 760.310.  Any return or other document, including debit authorization, acknowledged as rejected with a functional or detailed acknowledgment will be considered not filed.  The receipt date of the electronic transmission will be when the telephone transmission ends for participants transmitting directly to the Department.

 

d)         Payment by debit authorization included in the electronic return will be considered timely if all of the following conditions are met:

 

1)         The receipt date of the electronic return in which the EFT debit payment is included is timely under subsection (c);

 

2)         The EFT debit payment date requested is no later than the due date or, if a payment date of the due date is unavailable, then no later than the next available business day after the due date; and

 

3)         A confirmation number for the EFT debit is received in the acknowledgment from the Department indicating that it was accepted in the same electronic transmission as the return filing.

 

e)         Failure to receive a confirmation number for a debit authorization in the acknowledgment from the Department means that the payment was not accepted for processing, although the return may be acknowledged as accepted or accepted with error.

 

f)         In the case where a taxpayer submits a return or other document on approved magnetic media in accordance with this Part, Section 1.25 of the Statute on Statutes [5 ILCS 70/1.25], which provides that a return or other document transmitted through the United States mail is deemed filed with or received by the State on the date shown by the post office cancellation mark stamped upon the envelope or other wrapper containing it, applies only to the receipt of the return filed on diskette or other approved magnetic media.

 

g)         If a taxpayer is required to file a return or other document or to remit a tax payment through an electronic transmission but instead files the return or other document or makes the payment by mail, the return or other document or the amount due must be physically received by the Department on or before the due date under the appropriate tax Act in order for the return or other document or the payment to be considered timely by the Department.

 

(Source:  Amended at 30 Ill. Reg. 11590, effective June 26, 2006)

 

Section 760.300  Responsibilities of Electronic Filers

 

a)         All electronic filers must comply with all of the requirements and specifications set forth in this Part, and in the Department's implementation guides for electronic filing and booklets regarding procedures for electronic filing for the appropriate tax.

 

b)         Taxpayers filing electronically, on approved magnetic media, or using Electronic Data Interchange (EDI) must keep records equivalent to the level of detail contained in an acceptable paper record.  For example, see 86 Ill. Adm. Code 130.801, 130.805, 130.825, 420.90, 440.10 and 450.50.

 

c)         Electronic filers are responsible for ensuring that electronic returns or other electronic documents and payments are filed with or paid to the Department in a timely manner as provided in Section 760.240 of this Part.

 

d)         Electronic filers are responsible for ensuring the security and confidentiality of all transmitted data.

 

e)         Electronic filers must not use software that has a Department assigned production password built into the software.

 

f)         Electronic filers cannot recall or intercept electronically filed returns or other documents after they have been acknowledged as accepted with a detailed acknowledgment from the Department. 

 

g)         Electronic filers must make transmissions and retrieve acknowledgments in a timely manner.  Acknowledgment files will normally be available from the Department within 24 hours after the transmission is received.

 

h)         Electronic filers must match acknowledgment files to the original transmission files.  Returns or other documents acknowledged as accepted with a detailed acknowledgment from the Department as provided in Section 760.310 of this Part will be considered filed. Returns or other documents acknowledged as rejected must be corrected and retransmitted.

 

i)          Electronic filers must immediately contact the Department if an acknowledgment has not been available after 36 hours from the transmission of the return.

 

j)          Electronic filers must contact the Department for assistance if returns or other documents have been rejected after three attempts, or if acknowledgments are received for returns or other documents that were not in the original transmissions.

 

k)         Taxpayers are responsible for retaining copies of all the acknowledgment files received from the Department or third party transmitters.  These may be retained on magnetic media.  Taxpayers must retain all copies of the acknowledgment files received from the Department for as long as the taxpayer would be required to keep tax records in a paper format.

 

l)          Electronic filers who provide transmission services to other electronic filers must:

 

1)         Accept electronic returns or other documents for direct transmission to the Department only from electronic filers accepted in this program;

 

2)         Provide each of their clients with the acknowledgment files for their transmissions within 24 hours after the availability of the acknowledgment from the Department; and

 

3)         Retain copies of all acknowledgment files received from the Department for one year from the date of receipt.  These may be retained on magnetic media.

 

m)        Electronic filers who are software developers must:

 

1)         Correct any software errors quickly to assure timely transmission of electronic returns or other documents;

 

2)         Expeditiously distribute any corrections to all electronic filers utilizing the software; and

 

3)        Not incorporate into its software a Department assigned production password.

 

n)        If the taxpayer wishes to amend any accepted electronically filed return, the corresponding paper amended return form must be filed with the Department except for the following:

 

1)         Amended Telecommunications Tax returns.

 

2)         Amended Cigarette Tax and Cigarette Use Tax returns.

 

3)         Amended Liquor Tax returns.

 

(Source:  Amended at 27 Ill. Reg. 14636, effective August 26, 2003)

 

Section 760.310  Filing Acknowledgments

 

a)         Each file of electronic returns or other documents transmitted to the Department will normally be acknowledged within 24 hours after receipt.

 

b)         The acknowledgement file identifies which returns or other documents have been accepted or rejected.  The acknowledgment files must be retrieved within five days.

 

c)         If the acknowledgment file is not available within 36 hours, or if acknowledgments are received for returns or other documents that were not transmitted within the designated transmission, immediately contact the Department.

 

d)         The transmitter should match the acknowledgment file back to the original file transmitted.

 

            NOTE: Any transmitted electronic return or other document that is acknowledged as rejected by the Department will not be considered filed.

 

e)         When a return or other document has been rejected after three attempts, contact the Department and assistance will be provided.

 

f)         For sales tax participants, the Department will provide two different levels of acknowledgments for filing electronic returns and other electronic documents with the Department.  The acknowledgments are referred to as the 997 – Functional Acknowledgment and the 151 – Electronic Filing of Tax Return Data Acknowledgment.  These acknowledgments are based upon transaction sets developed and approved for Electronic Data Interchange (EDI) by the American National Standards Institute's Accredited Standards Committee X12.

 

1)         The first level of acknowledgment is the 997 – Functional Acknowledgment.  This acknowledgment determines whether the electronic transmission contains any syntax errors at any level.

 

A)        If the 997 acknowledgment designates rejection, the entire transmission is rejected and all the transaction sets (electronic documents and payment data) contained in the transmission are considered not filed.

 

B)        If the 997 acknowledgment designates acceptance, this is only evidence that the Department received a transmission from the sender.  The 997 acknowledgment is not a detailed acknowledgment of the electronic documents contained in the transmission.  Receipt of a 997 designating acceptance does not mean that included transaction sets (electronic documents or payment data) are accepted for processing or that they are considered filed.

 

C)        If the 997 acknowledgment designates acceptance, the individual transaction sets (electronic documents and payment data) may still be rejected later in the processing of the transmission.  NOTE: Only a 151 acknowledgment (described below) designating acceptance will mean the transaction sets are considered filed and will be processed.

 

2)         The second level of acknowledgment is the 151 – Electronic Filing of Tax Return Data Acknowledgment.  If the 997 acknowledgment designates acceptance, a 151 acknowledgment will be provided for each 813 – Electronic Filing of Tax Return Data transaction set contained in that transmission.  The 151 acknowledgment is a detailed acknowledgment of the electronic return or document included in that 813 transaction set.

 

A)        If the 151 – Electronic Filing of Tax Return Data Acknowledgment designates an 813 – Electronic Filing of Tax Return Data transaction set is rejected, the electronic return or document represented by that 813 transaction set is considered not filed, and any payment authorization included will not be processed.

 

B)        If the 151 – Electronic Filing of Tax Return Data Acknowledgment designates an 813 – Electronic Filing of Tax Return Data transaction set is accepted, the electronic return or document represented by that 813 transaction set will be considered filed.

 

C)        If the 151 – Electronic Filing of Tax Return Data Acknowledgment designates an 813 – Electronic Filing of Tax Return Data transaction set is accepted, and that 813 also includes a payment authorization, the presence of a confirmation number in the 151 will indicate that the payment authorization has also been accepted for processing.  If the 151 does not contain a confirmation number, it means the payment authorization will not be processed, although the electronic return or other document has been accepted.

 

g)        The Department will not send electronic acknowledgments for returns or other documents that are submitted to the Department on magnetic media.

 

(Source:  Amended at 27 Ill. Reg. 14636, effective August 26, 2003)

 

Section 760.320  Electronic Payment Acknowledgments  

 

a)         This Section does not apply to electronic payments by electronic funds transfer under the Electronic Funds Transfer Program described in 86 Ill. Adm. Code 750.

 

b)         The Department will normally provide acknowledgments for all electronic payments within 24 hours after receipt.

 

c)         For Sales Tax Participants

 

1)         The Department will provide two different levels of acknowledgments for electronic payments.  The first level of acknowledgment is the 997 – Functional Acknowledgment.  The second level of acknowledgment is either the 151 – Electronic Filing of Tax Return Data Acknowledgment (for electronic payment data included in an 813 transaction set) or the 824 – Application Advice (for detailed acknowledgment of each 820 – Payment Order/Remittance Advice transaction set).  These acknowledgments are based upon transaction sets developed and approved for Electronic Data Interchange (EDI) by the American National Standards Institute's Accredited Standards Committee X12.

 

2)         The first level of acknowledgment is the 997 – Functional Acknowledgment.  This acknowledgment determines whether the electronic transmission contains any syntax errors at any level.

 

A)        If the 997 acknowledgment designates rejection, the entire transmission is rejected and all the transaction sets (electronic documents and payment information) contained in the transmission are considered not received.

 

B)        If the 997 acknowledgment designates acceptance, this is only evidence that the Department received a transmission from the sender.  The 997 acknowledgment is not a detailed acknowledgment of the electronic documents or payment information contained in the transmission.  Receipt of a 997 designating acceptance does not mean that included transaction sets (electronic documents or payment data) are accepted for processing or that they are considered filed or received.

 

3)         The second level of acknowledgment is dependent upon whether the taxpayer has chosen to include the electronic payment data as part of the 813 – Electronic Filing of Tax Return Data transaction set or has chosen to send the payment data in a separate transaction as an 820 – Payment Order/Remittance Advice transaction set.

 

4)         For taxpayers that have chosen to include the electronic payment data as part of the 813 – Electronic Filing of Tax Return Data transaction set and have had the 997 acknowledgment designate acceptance, a 151 acknowledgment will be provided for each 813 transaction set contained in that transmission.  The 151 acknowledgment is a detailed acknowledgment of the electronic return and payment data included in that 813 transaction set.

 

A)        If the 151 – Electronic Filing of Tax Return Data Acknowledgment designates an 813 – Electronic Filing of Tax Return Data transaction set is rejected, the electronic return and payment data represented by that 813 transaction set is considered not received.

 

B)        If the 151 – Electronic Filing of Tax Return Data Acknowledgment designates an 813 – Electronic Filing of Tax Return Data transaction set is accepted, and the 151 also contains a confirmation number, the electronic return and payment data represented by that 813 transaction set will be considered received, and will be processed.  If the 151 does not contain a confirmation number, it means the payment authorization will not be processed, although the electronic return or other document has been accepted.

 

5)         For taxpayers that have chosen to send the payment data in a separate transaction as an 820 – Payment Order/Remittance Advice transaction set and have had the 997 acknowledgment designate acceptance, an 824 – Application Advice acknowledgment will be provided for each 820 transaction set contained in that transmission.  The 824 acknowledgment is a detailed acknowledgment of the payment data included in that 820 transaction set.

 

6)         The 820 – Payment Order/Remittance Advice transaction set may include one or multiple payment authorizations.  The 824 – Application Advice acknowledgment may accept or reject an entire 820 transaction set, or any specific debit authorizations included in the 820 transaction set.

 

A)        If the 824 – Application Advice acknowledgment designates the entire 820 – Payment Order/Remittance Advice transaction set is rejected, all electronic payment data represented by that 820 transaction set is considered not received.  If there are multiple payment authorizations included in the 820 transaction set, none of the payment authorizations will be processed.

 

B)        If the 824 – Application Advice acknowledgment designates the entire 820 – Payment Order/Remittance Advice transaction set is accepted, it does not mean that the payment authorizations included will be processed.  The 824 acknowledgment may still reject any specific payment authorizations included in the 820 transaction set.  If there are multiple payment authorizations, all may be rejected, all may be accepted, or some may be accepted and some may be rejected.

 

C)        If the 824 – Application Advice acknowledgment designates the entire 820 – Payment Order/Remittance Advice transaction set is accepted, the presence of a confirmation number for a specific payment authorization will indicate that the authorization will be processed by the Department.  If there is no confirmation number for a specific payment authorization, it means that the authorization will not be processed.

 

(Source:  Amended at 27 Ill. Reg. 14636, effective August 26, 2003)

 

Section 760.330 Termination of Voluntary Participants

 

The Department reserves the right to terminate the participation privilege of any voluntary electronic filer who fails to meet the requirements, specifications, and procedures stated in this Part.

 

(Source:  Added at 27 Ill. Reg. 14636, effective August 26, 2003)