| Section | Name |
|---|---|
| 105 | Table of Contents |
| 105.100 | Composition of an Electronic Return |
| 105.110 | Exclusions from Electronic Filing |
| 105.120 | Where to Send Electronic Returns |
| 105.200 | Categories of Electronic Filers |
| 105.210 | Types of Electronic Filers |
| 105.220 | Ways to Participate in Electronic Filing |
| 105.230 | Responsibilities of Electronic Filers |
| 105.300 | General Information |
| 105.310 | Where to Apply |
| 105.320 | Who Must Apply |
| 105.330 | Who Does Not Need to Apply |
| 105.340 | EFIN and ETIN Assignments |
| 105.400 | General Information |
| 105.410 | Suitability Checks |
| 105.420 | Who Must Test |
| 105.430 | What Must Be Tested |
| 105.440 | Where to Test |
| 105.450 | How to Test |
| 105.460 | When to Test |
| 105.470 | Acceptance |
| 105.500 | Purpose |
| 105.510 | Instructions |
| 105.515 | IL-8453 Retaining Program |
| 105.520 | Corrections |
| 105.600 | Balance Due General Information |
| 105.610 | Direct Deposit General Information |
| 105.620 | Direct Deposit Responsibilities |
| 105.700 | Information and Material to be Provided to the Taxpayer |
| 105.800 | Overview of Transmission Procedures |
| 105.810 | Acknowledgment of Electronic Returns |
| 105.900 | Advertising Restrictions |
| 105.910 | Media Communications |
| 105.920 | Endorsement |
| 105.1000 | Monitoring |
| 105.1010 | Suspension |