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

   1. 1) Prepares a tax return or collects a prepared tax return for the purpose of having an electronic return produced; and
   2. 2) Obtains the taxpayer's signature on Form IL-8453, Individual Income Tax Electronic Filing Declaration.
2. b) Transmitter – a firm, organization, or individual who transmits electronic returns directly to the Department's communications processor.

3. c) Software Developer – writes software for the purpose of:

   1. 1) Formatting returns to conform with the Department's electronic return specifications; and/or
   2. 2) Transmitting electronic returns directly to the Department's communications processor.

Participants in electronic filing are categorized as follows: