1. a) Returns from individuals or firms who have not been accepted as electronic return originators (EROs) or transmitters (see Section 105.200);

2. b) Returns requiring forms or schedules not listed in Section 105.100(b). These exclusions can be identified by amounts on the following IL-1040 return lines:

   1. 1) Other Subtractions
   2. 2) Credit for Taxes Paid to Other States
   3. 3) Tax Credits from Schedule 1299-C
   4. 4) IL-2210 Penalty;
3. c) Returns that include Internal Revenue Service (IRS) or Illinois forms 4852, or any other substitute wage and tax statement used to verify withholding;
4. d) Returns that require attachments other than IRS Form 1040 or 1040A, Page 1, to verify IL-1040 subtractions for federally taxed retirement and Social Security;
5. e) Returns that require attachments other than IRS Schedule B or Schedule 1, to verify IL-1040 subtractions for U.S. government obligations;
6. f) Decedent returns, including joint returns filed by surviving spouses;
7. g) Fiscal year returns;
8. h) Prior year returns;
9. i) Amended or corrected returns;
10. j) Returns with dollars and cents entries (only whole dollar amounts will be accepted);

11. k) Returns containing more than:

    1. 1) 1 Schedule NR
    2. 2) 20 W-2s
    3. 3) 30 W-2Gs
    4. 4) 10 1099-Rs
    5. 5) 30 statements; and
12. l) On-line returns of individual taxpayers that do not have a Department assigned IL-PIN.

The following types of returns are excluded from electronic filing:

(Source: Amended at 24 Ill. Reg. 6582, effective April 10, 2000)