Electronic Signatures

Section 760 TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 760 ELECTRONIC FILING OF RETURNS OR OTHER DOCUMENTS SECTION 760.230 ELECTRONIC SIGNATURES 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 will identify the method that will constitute an electronic signature of the taxpayer.  The methods may include, but are not limited to: 1)         a personal identification number ("PIN") assigned to the taxpayer by the Department; 2)         a password selected by the taxpayer and accepted by the Department; 3)         an email address selected by the taxpayer; 4)         the last 4 digits of a taxpayer's social security number; or 5)         one of the methods set forth in subsection (b)(1). b)         Use of electronic signatures when not required 1)         Unless a signature is otherwise required, a taxpayer may submit, and the Department will accept, returns, forms, or documents by electronic means using one of the following electronic signatures: A)        a scanned or digitized image of a handwritten signature; B)        a handwritten signature input onto an electronic signature pad; C)        a handwritten signature, mark, or command input on a display screen with a stylus device; or D)        an electronic signature created by a third-party software that requires dual (two-factor) authentication. 2)         A taxpayer must submit a request to the Department for approval to file returns, forms, or other documents by electronic means using an electronic signature not permitted by subsection (b)(1).  A taxpayer must provide the Department the following information to obtain permission to use the electronic signature: A)        the taxpayer's name; B)        the taxpayer's address and business location, if applicable; C)        the taxpayer's social security number, FEIN, or ITIN; D)        the form of electronic signature the taxpayer proposes to use on returns, forms, and other documents; E)        if the taxpayer does not intend to use the electronic signature on all returns, forms, and documents, the specific returns, forms, or documents that will be filed with the electronic signature; and F)         taxpayer or authorized officer or other individual responsible for filing the returns, forms, and other documents. 3)         After receiving Department approval, the taxpayer or authorized officer or other individual responsible for filing the returns, forms, and other documents may begin filing returns, forms, and other documents by using the approved method. 4)         A typed signature on a signature block will not be approved as an acceptable form of electronic signature. c) The taxpayer's electronic signature is to be used in lieu of a written signature when filing electronic returns, forms, or other documents with the Department.  Including a valid electronic signature as part of a transaction transmission has the same legal effect as the taxpayer having signed the returns, forms, or other documents that are in that transaction transmission. d)         Electronically transmitted returns, forms, and other documents will be considered unsigned unless a valid electronic signature is included, and received by the Department, as part of that same transmission. e)         An electronic signature approved under subsection (b)(2) is considered to be valid until any of the following occurs: 1)         The Department receives a written request from the taxpayer to no longer accept that taxpayer's electronic signature in current use .  To continue electronic filing under this Part, the taxpayer must submit a revised electronic filing request or begin using a new electronic signature using one of the approved methods under subsections (a) or (b)(1) . 2)         The taxpayer files a revised request and has selected a new electronic signature as part of the request in accordance with subsection (b)(2) . 3)         The taxpayer notifies the Department that the electronic signature has been compromised.  To continue electronic filing under this Part, the taxpayer must submit a revised request or begin using a new electronic signature using one of the approved methods under subsections (a) or (b)(1) . 4)         The revocation or suspension of the taxpayer's electronic signature authorization. 5)         An approved electronic signature is valid until the expiration or revocation of the corresponding certificate of registration or other certification issued to the taxpayer by the Department, or, in the case of liquor tax, the license issued to the taxpayer by the Illinois Liquor Control Commission.  Upon the expiration of an approved electronic signature, any electronically transmitted return, form, or other document containing the expired electronic signature will be considered unsigned. 6)         Electronically transmitted returns, forms, and other documents submitted by a taxpayer that has received approval to use an electronic signature under Section (b)(2) will be considered unsigned unless the approved electronic signature is used to sign the electronically submitted return, form or document.