86 Ill. Adm. Code 106.120
Exclusions from Internet Filing
Section 106
Section 106.120 Exclusions
from Internet Filing
The following types of returns
or other documents are excluded from Internet filing:
a) Returns or other documents that are not listed in subsection
(b) of Section 106.100 of this Part.
b) Returns or other documents listed in subsection (b) of Section
106.100 of this Part that require additional forms, schedules, or other
documents, or that require the reporting of information that the Department is
unable to currently accept through the Internet program.