Form Il-8453 Draft - Illinois Individual Income Tax Electronic Filing Declaration - 2010 Page 2

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Form IL-8453 Instructions
Note: To initiate a payment or refund transaction, the information in
General Information
this Step must be included within the electronic transmission.
Illinois does not support international ACH transactions. IDOR will only
Form IL‑8453 is for Electronic Return Originators' (EROs) use
perform direct transactions (i.e., debit, deposit) with financial institu‑
only. Taxpayers who file Form IL‑1040, Illinois Individual Income
tions located within the United States or those not funded by interna‑
Tax Return, using the Tax‑Prep Software method must not use
tional funds. Electronic payments will not be accepted and refunds will
Form IL‑8453.
be via paper check.
EROs are required to retain all original IL‑8453 forms and
supporting documents at their site for a three year period. The Illinois
IDOR is not responsible if a financial institution rejects a direct
Department of Revenue (IDOR) will request selected IL‑8453 forms
deposit or electronic funds withdrawal transaction.
for inspection. Do not send any IL-8453 forms unless requested.
Some financial institutions
• may not allow a refund to be deposited into an account if
Where do I mail Form IL-8453 if requested for review?
the names on the account are not the same names that
ELECTRONIC COMMERCE DIVISION, ILLINOIS DEPARTMENT
appear on the refund. If a direct deposit fails, a paper
OF REVENUE, PO BOX 19479, SPRINGFIELD IL 62794‑9479
check will be automatically issued.
What if I have questions?
• do not allow electronic funds withdrawals from some types of
If you have questions, write to the address above or call
savings accounts. If an electronic funds withdrawal fails, the
us weekdays at 217 524‑4767 between 8 a.m. and 4 p.m.
taxpayer will receive a notice from IDOR that may include
Step -by-Step Instructions
penalty and interest.
Step 4: Taxpayer declaration and signature
Declaration control number (DCN)
The taxpayer must check one of the boxes in Step 4, and sign
The DCN is a 14‑digit number assigned by the ERO to each
Form IL‑8453.
electronic return. The ERO must enter the DCN only after IDOR
acknowledges the electronic Form IL‑1040 as accepted.
If the ERO changes the electronic IL‑1040 return after the taxpayer
has signed Form IL‑8453, and the electronic IL‑1040 return has not
Step 1: Provide taxpayer information
been transmitted, the taxpayer must sign a corrected Form IL‑8453
Print or type the taxpayer's name, mailing address, Social Security
if either of the following applies:
number (SSN) and daytime telephone number. Also, include the
spouse's information (if applicable). Write the SSN(s) in the same
• the net income on Form IL‑8453, Step 2, Line 1, differs more
order as on the transmitted electronic IL‑1040 return.
than $50 from the amount on the electronic IL‑1040 return, or
Note:
All information on Form IL‑8453 must be identical to the
• the tax on Form IL‑8453 Step 2, Line 2, the tax withheld
information on the transmitted electronic Form IL‑1040 return.
on Step 2, Line 3, the overpayment on Step 2, Line 4, or the
Step 2: Complete information from tax return
total amount due on Step 2, Line 5, differ from the corresponding
amount on the electronic IL‑1040 return by more than $14.
(whole dollars only)
1
Net income – Amount from Form IL‑1040, Line 11, or
Step 5: Electronic return originator (ERO) and paid
Schedule NR, Nonresident and Part‑Year Resident
preparer declaration and signature
Computation of Illinois Tax, Step 5, Line 51.
Form IL‑8453 must be completed and signed by the ERO. If the
2
Tax – Amount from Form IL‑1040, Line 13.
ERO and the paid preparer are the same entity, the paid preparer
3
Illinois Income Tax withheld – Amount from Form IL‑1040,
box must be checked. When the ERO and paid preparer are different,
Line 24. If the amount is zero or blank, write zero. Do not
a copy of Form IL‑1040 must be signed by the preparer and attached
include amounts from Lines 17, 18, 19, 25, 26, or 27.
to the back of Form IL‑8453.
4
Overpayment – Amount from Form IL‑1040, Line 34.
Collector: If for the purpose of electronic filing, you collected but did
5
Total amount due – Amount from Form IL‑1040, Line 38.
not prepare the return, sign as the ERO and date the declaration.
6
Filing status – Indicate the same filing status as transmitted on
Complete the business’ information, including the FEIN and
the electronic IL‑1040 return.
telephone number. In this case, no SSN or Preparer's Taxpayer
Identification number (PTIN) is required.
Step 3: Complete direct deposit of refund or
electronic funds withdrawal information
Step 6: Required attachments
The taxpayer can choose to directly deposit a refund or have the
Attach to the front of Form IL‑8453:
amount of tax due automatically withdrawn from their checking or
• "Copy 2" of all W‑2, Wage and Tax Statement; W‑2G, Certain
savings account. The taxpayer must provide the ERO with proof of
Gambling Winnings; 1099‑G IL, Illinois Unemployment Withhold‑
account ownership (i.e., check or other financial institution statement
ing Statement; and, 1099‑R, Distributions from Pensions,
that includes the routing number (RN), taxpayer’s name, and the
Annuities, Retirement or Profit‑Sharing Plans, IRA's, Insurance
account number (AN)). A deposit slip is not acceptable.
Contracts, Etc.
7
The RN must be nine digits. The first two numbers must be
Attach to the back of Form IL‑8453:
01 through 12 or 21 through 32.
• Form IL‑1310, Statement of Person Claiming Refund Due a
8
The AN may contain up to 17 alphanumeric characters.
Deceased Taxpayer, if filing an IL‑1040 return on behalf of a
Include hyphens, but omit spaces and special symbols. Write
deceased taxpayer.
the AN from the left, leaving any blank spaces at the right end.
9
Check the type of account.
Note:
Substitute wage and tax statement forms 4852 (federal or
10
Date the taxpayer authorizes the payment to be electronically
Illinois) cannot be attached to Form IL‑8453 or submitted later
withdrawn.
instead of W‑2, W‑2G, 1099‑G, and 1099‑R forms. Form IL‑1040
11
Amount of payment the taxpayer authorizes to be
returns that include 4852 forms must be filed on a paper
electronically withdrawn.
Form IL‑1040.
12
Name on the checking or savings account.
This form is authorized by the Illinois Income Tax Act. Disclosure of this information is REQUIRED. Failure to provide this information
when required could result in a penalty. This form has been approved by the Forms Management Center.
IL‑492‑2741
IL‑8453 (R‑10/10)

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