Illinois Administrative Refund Approval is the process of obtaining approval from the Illinois Department of Revenue for a refund of taxes paid by an individual or entity. It is generally necessary to have an approved refund request before a refund can be issued. There are two types of Illinois Administrative Refund Approval: Direct Refund and Formal Refund. Direct Refund is used for smaller refunds and requires the taxpayer to complete a refund request form and submit it to the Illinois Department of Revenue. Formal Refund is generally used for larger refunds and requires the taxpayer to submit a formal refund petition to the Illinois Department of Revenue. The petition must include supporting documentation and a detailed explanation of the refund request. Once approved, the refund will be issued by the Illinois Department of Revenue.