Section 106.120  Exclusions from Internet Filing

The following types of returns or other documents are excluded from Internet filing:

a)         Returns or other documents that are not listed in subsection (b) of Section 106.100 of this Part.

b)         Returns or other documents listed in subsection (b) of Section 106.100 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 Internet program.

(Source:  Amended at 24 Ill. Reg. 1648, effective January 14, 2000)