Exclusions from Electronic Filing

Section 105 Section 105.110  Exclusions from Electronic Filing The following types of returns are excluded from electronic filing: a)         Returns from individuals or firms who have not been accepted as electronic return originators (EROs) or transmitters  (see Section 105.200); b)         Returns requiring forms or schedules not listed in Section 105.100(b).  These exclusions can be identified by amounts on the following IL-1040 return lines: 1)         Other Subtractions 2)         Credit for Taxes Paid to Other States 3)         Tax Credits from Schedule 1299-C 4)         IL-2210 Penalty; c)         Returns that include Internal Revenue Service (IRS) or Illinois forms  4852, or any other substitute wage and tax statement used to verify withholding; d)         Returns that  require attachments  other than IRS Form 1040 or 1040A, Page 1, to verify IL-1040 subtractions for federally taxed retirement and Social Security; e)         Returns that require attachments other than IRS Schedule B or Schedule 1, to verify IL-1040 subtractions for U.S. government obligations; f)         Decedent returns, including joint returns filed by surviving spouses; g)         Fiscal year returns; h)         Prior year returns; i)          Amended or corrected returns; j)          Returns with dollars and cents entries (only whole dollar amounts will be accepted); k)         Returns containing more than: 1)         1 Schedule NR 2)         20 W-2s 3)         30 W-2Gs 4)         10 1099-Rs 5)         30 statements; and l)          On-line returns of individual taxpayers that do not have a Department assigned IL-PIN.