Ill. Admin. Code. tit 86, § 107.120 - Exclusions From Telefile Filing

The following types of returns, forms or schedules are excluded from this TeleFile program:

a) Returns, forms or schedules that are not listed in subsection (c) of Section 107.100 of this Part.

b) Returns, forms or schedules listed in subsection (c) of Section 107.100 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 TeleFile program.