35 ILCS 180/20: Electronic filing and payment.

Any return or document that is required to be filed under this Act shall be filed electronically, in the form and manner required by the Department.

Any payment required to be made under this Act shall be paid electronically, in the form and manner required by the Department.

The Department shall grant a waiver of the electronic filing or payment requirement under this Section for any taxpayer who petitions the Department and demonstrates undue hardship in complying with the electronic filing or payment requirement. The waiver shall be for a period not to exceed 2 years, but may be renewed an unlimited number of times for periods not to exceed 2 years each.