Illinois Administrative Code

Section 750.500 Voluntary Program Participation a) Any taxpayer who is not required to make estimated or accelerated payments by electronic funds transfer is encouraged to seek the permission of the Department to make payments by electronic funds transfer. b) Taxpayers who wish t…

Section 750.600 Methods of Electronic Funds Transfer Payment a) There are two primary methods for payment by electronic funds transfer under the program, along with one emergency backup method. These methods are ACH Debit, ACH Credit and Fedwire. Taxpayers may use either the ACH …

Section 750.700 Payment Transmission Errors a) If a taxpayer does not make a correct payment of tax for a particular period, such taxpayer shall, on the nearest business day to the date on which the error is discovered, contact the Department's Electronic Funds Transfer EFT unit.…

Section 750.800 Department Notification Requirement Taxpayers submitting payments by electronic funds transfer, under either the mandatory or voluntary electronic funds transfer programs, must notify the Department of any change of address, change of bank, or other change which m…

Section 750.900 Due Date; General Provisions a) Taxpayers who are required to remit tax payments through electronic funds transfer and voluntary program participants must initiate the transfer on or before the due date under the appropriate tax Act and request a payment date no l…

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 docu…

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 …

Section 760.120 Where to Send Electronic Returns (Repealed) (Source: Repealed at 27 Ill.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…

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 thi…

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…

Section 760.230 Electronic Signatures a) When taxpayers are required by an act administered by the Department, Department rule, or the Civil Administrative Code of Illinois (Department of Revenue Law), to file returns, forms, or other documents by electronic means, the Department…

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 ot…

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 …

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 re…

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 el…

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…

Section 800.1000 Introduction There are a number of issues with respect to tax administration that are not related to any particular tax. Many of those provisions are contained in 2 Ill. Adm. Code 1200. However, there are a number of issues that apply generally to all taxes admin…

Section 800.4000 Filing Returns and Other Documents by Facsimile a) Consistent with rules adopted by the Department of Revenue, a person may transmit by facsimile any return or document required to be filed with the Department under any Act administered by the Department. A signa…

Section 850.101 Overview of the Local Government Revenue Recapture Act The Local Government Revenue Recapture Act (the Act), [50 ILCS 355], establishes a process for municipalities or counties that receive a disbursement of tax proceeds from the Department to contract with third …

Section 850.105 Nature and Scope of Certified Audit Pilot Program a) The Certified Audit Pilot Program is a 5-year pilot project that begins on January 1, 2021 and ends on December 31, 2025, and that is limited in scope to specifically address concerns related to the proper repor…

Section 850.110 Definitions "Audit" means an agreed-upon procedures engagement in accordance with Statements on Standards for Attestation Engagements (AICPA Professional Standards, AT-C Section 315 (Compliance Attestation)). "Certification program" means an instructional curricul…

Section 850.115 Participation in the Certified Audit Pilot Program a) Municipality, County, and Third Party Participation. 1) The Department shall provide financial information to a municipality or county for review pursuant to Section 11 of the Retailers' Occupation Tax Act. 2) …

Section 850.120 Third Party Requirements a) A municipality or county that receives a disbursement of tax proceeds from the Department may contract with a third party for the purpose of ensuring that the municipality or county receives the correct disbursement from the Department …

Section 850.125 Confidentiality Requirements for Third Parties a) The Local Government Revenue Recapture Act has strict protocols regarding third parties' handling of taxpayers' financial information. A third party may use the financial information it receives from the contractin…

Section 850.130 Registration of Third Parties a) Every third party must apply to the Department for a certificate of registration. Application for registration or renewal of registration shall be made to the Department, by electronic means, in a form and at the time prescribed by…

Section 850.135 Qualified Practitioner Requirements A certified public accountant who wishes to participate in the Certified Audit Pilot Program as a qualified practitioner must: a) be licensed as a certified public accountant in Illinois by the Illinois Department of Financial a…

Section 850.140 Qualified Practitioner Registration and Training a) The Department will establish a standard outline of subject areas that addresses both taxability and procedural matters that may be included in an examination to test the fitness of applicants to participate in t…

Section 850.145 Examination a) Examinations will be given and graded by the Department. b) Examinations will be conducted at locations that the Department designates. The Department will set dates, times, instructions, and requirements, including any fees, to take the examination…

Section 850.150 Revocation of Qualified Practitioner Registration a) The Department may revoke the qualified practitioner’s registration if the qualified practitioner no longer meets the requirements for participation set forth in Section 850.135. Further, the qualified practitio…

Section 850.155 Notice of Engagement and Agreed-Upon Procedures a) A qualified practitioner hired by a taxpayer who has received an actionable referral under Section 850.115(b)(3)(B) to perform a certified audit must submit a Notice of Engagement to the Department notifying it of…

Section 850.160 Submission and Review of the Certified Audit Report a) Upon the Department's designation of the agreed-upon procedures to be followed by a practitioner in a certified audit, the qualified practitioner shall perform the engagement and shall timely submit a complete…

Section 850.165 Revocation of a Certified Audit in Progress Approval to participate will be revoked by the Department based on the following criteria: a) the license of the qualified practitioner is suspended or revoked by the Illinois Department of Financial and Professional Reg…

Section 850.170 Withdrawal from Certified Audit Pilot Program a) If the taxpayer withdraws from the Certified Audit Pilot Program subsequent to the Department's approval of the agreed upon procedures, then the Department may conduct an audit of the taxpayer for the same audit per…

Section 850.175 Extension of Audit Timeframe Upon written request of the participating taxpayer or qualified practitioner, the time within which the certified audit is to be performed may be extended by the Department upon good cause shown. Good cause shown includes delays beyond…

Section 850.180 A Certified Audit is Initiated by the Taxpayer but not Completed If, for whatever reason, the taxpayer's designated qualified practitioner fails to submit a completed certified audit report that meets the requirements of this Part after there has been approval of …

Section 850.185 Certified Audit Report Not Submitted Within Audit Timeframe If a certified audit report is not provided to the Department within 180 days after the Department's notice (see Section 850.115) and no extension of time has been obtained pursuant to Section 850.175, a …

Section 850.190 Independence A qualified practitioner or a firm with which the qualified practitioner is associated shall not express an opinion on the books and records of a participating taxpayer unless the qualified practitioner and the firm are independent with respect to the…

Section 850.195 Penalties Unless the audit discloses fraud, the Department shall waive penalties that would be based on any tax that is identified to be due as a result of a certified audit. The waiver of penalties does not apply to any amount that the taxpayer collected as tax, …

Section 850.200 Detrimental Reliance In any subsequent audit of the taxpayer by the Department, detrimental reliance that is based upon the results of the certified audit that the qualified practitioner conducts, or incorrect or misleading advice that the qualified practitioner g…

Section 900.105 Definitions "Act" means the Live Adult Entertainment Facility Surcharge Act [35 ILCS 175]. "Admission" means entry by a person into a live adult entertainment facility [35 ILCS 175/5]. "Department" means the Department of Revenue [35 ILCS 175/5]. "Gross receipts" …

Section 900.110 Nature and Rate of the Surcharge a) Nature and Rate of Tax An annual surcharge is imposed upon each operator who operates a live adult entertainment facility in this State. By January 20, 2014, and by January 20 of each year thereafter, each operator shall elect t…

Section 900.115 Persons Subject to the Surcharge a) An annual surcharge is imposed upon each operator who operates a live adult entertainment facility in this State [35 ILCS 175/10]. b) The Act applies to operators of live adult entertainment facilities. 1) The operator for purpo…

Section 900.120 Returns a) Payment of Surcharge Based on Admissions 1) For each live adult entertainment facility paying the surcharge based on admissions, the operator must file a return electronically as provided by the Department and remit payment to the Department on an annua…

Section 900.125 Books and Records a) Every operator electing to pay the surcharge pursuant to Section 900.110(a)(1) shall record the admissions of customers subject to the surcharge under the Act [35 ILCS 175/20]. An operator meets its obligations under this subsection if an empl…

Section 900.130 Penalties, Interest and Procedures a) All provisions of the Uniform Penalty and Interest Act [35 ILCS 735] that are not inconsistent with the Act shall apply. b) All the provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 1…

Section 950.100 In General a) The Secure Choice Savings Program Act (the "Act"), [820 ILCS 80] establishes the Secure Choice Savings Program (the "Program"). The Secure Choice Savings Program Fund is administered by the Illinois Secure Choice Savings Board to hold the individual …

Section 950.150 Definitions “Department” means the Department of Revenue. "Employee" means any individual who is employed by an employer and who has wages that are allocable to Illinois during a calendar year under the provisions of Section 304(a)(2)(B) of the Illinois Income Tax…

Section 950.200 Penalties a) An employer who fails without reasonable cause to enroll an employee in the Program within the time prescribed under Section 60 of the Act shall be subject to a penalty equal to: 1) $250 per employee for the initial calendar year during which the empl…

Section 950.250 Assessment a) After determining that an employer is subject to penalty under the Act for a calendar year, the Department shall issue a notice of proposed assessment to the employer, stating: 1) the number of employees for which the $250 penalty under Section 950.2…