86 Ill. Adm. Code 106.110
Electronic Signature
Section 106
Section 106.110 Electronic
Signature
a) The taxpayer's signature code, consisting of the taxpayer's
social security number and Access Code issued by the Department, is to be used
in lieu of a written signature when filing eligible returns, forms or other
documents with the Department via the Internet.
b) Transmitting a valid signature code as part of an Internet
filing has the same legal effect as if the taxpayer had signed the eligible
return or other documents transmitted as part of that Internet filing.
c) The taxpayer's signature code will be transmitted to the
Department at the beginning of the Internet filing process and will remain
valid throughout the process and apply to all subsequent screens transmitted to
the Department. This includes, but is not limited to, the screen containing the
verification of information contained within the eligible return (penalties of
perjury statement) and the screen containing a request for the Department to
show the taxpayer his or her return after filing for the purpose of printing a
copy.
d) Internet filed eligible returns and other documents will be
considered unsigned unless both components of the taxpayer's signature code are
transmitted and received by the Department as part of the Internet filing. (See
35 ILCS 5/503.)
e) 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.
f) If the taxpayer exits the system after filing but before
printing a copy of his or her return, then the taxpayer will be allowed to
re-access the system for the purpose of printing the return. Taxpayers must
enter their signature code and confirmation number. They will be required to
request a copy of their return to be transmitted to them and the signature code
they enter upon entering the system will be their signature for the request.