86 Ill. Adm. Code 106.100
Composition of an Internet Return
Section 106
Section 106.100 Composition
of an Internet Return
a) An eligible Internet return consists of data transmitted to
the Department electronically via the Internet, including an electronic
signature. An eligible return may contain paper documents that are requested
to be sent to the Department, or retained by the taxpayer for verification. In
total, eligible Internet returns contain the same information as traditionally
filed paper documents.
b) Forms and schedules included in an eligible return that can be
transmitted via the Internet include, but are not limited to, the following:
1) IL-1040, Illinois Individual Income Tax Return,
2) W-2, Wage and Tax Statement, and
3) W-2G, Statement for Certain Gambling Winnings.