1. a) Electronic IL-1040 returns will be transmitted to the communications processor at the Illinois Department of Revenue in Springfield, Illinois. The telephone number will be provided to accepted transmitters as the taxpayer signature in lieu of the signature on Form IL-8453. No paper Form IL-8453 is required to be completed for an on-line return.

2. b) When requested, Forms IL-8453 and attachments for accepted electronic IL-1040 returns must be mailed to:

   Regular Mail	or	Overnight Mail
   Illinois Dept. of Revenue		Illinois Dept. of Revenue
   Exception Processing Division		Exceptions Processing
   P.O. Box 19479		Division Mail Code 2-221
   Springfield IL 62794-9479		101 W. Jefferson St.
   		Springfield IL 62702

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