1. a) Returns from individuals or organizations who have not been accepted as participants in the electronic filing program set forth in this Part;
2. b) For sales tax participants, returns requiring forms or schedules not listed in Section 760.100(d)(2) of this Part;
3. c) Any return, form, or other document wherein electronic filing of those documents is provided for in Part 105, Electronic Filing of Illinois Individual Income Tax Returns;
4. d) For Liquor Tax participants, any return, schedule or other document listed in Section 760.100(d)(3)(A)(i) through (ii) of this Part or that is not required by Section 8 of the Liquor Control Act of 1934 [235 ILCS 5/8]; or
5. e) Any documents listed in Section 760.100(c)(1)(A) through (C) and Section 760.100(d)(5)(A) through (C) of this Part.

All of the following types of returns and documents are excluded from electronic filing under this Part:

(Source: Amended at 27 Ill. Reg. 14636, effective August 26, 2003)