Ill. Admin. Code. tit 86, § 105.200 - Categories of Electronic Filers

Participants in electronic filing are categorized as follows:

a) Electronic Return Originator (ERO) a firm, organization, or individual who deals directly with the taxpayer and who:

1. Prepares a tax return or collects a prepared tax return for the purpose of having an electronic return produced; and

2. Obtains the taxpayer's signature on Form IL-8453, Individual Income Tax Electronic Filing Declaration.

b) Transmitter a firm, organization, or individual who transmits electronic returns directly to the Department's communications processor.

c) Software Developer writes software for the purpose of:

1. Formatting returns to conform with the Department's electronic return specifications; and/or

2. Transmitting electronic returns directly to the Department's communications processor.