Illinois Good Cause Exemption from e-Filing 94C is a type of exemption that allows certain taxpayers to file their state tax return in paper format, rather than electronically. The Illinois Department of Revenue (IDOL) will consider a taxpayer’s request for a Good Cause Exemption when they are unable to e-file their return due to a disability, financial hardship, or other exceptional circumstances. There are four types of Good Cause Exemptions from e-Filing 94C: 1. Disability Exemption — A taxpayer is granted this exemption if they have a physical or mental disability that prevents them from e-filing their return. 2. Financial Hardship Exemption — A taxpayer is granted this exemption if they cannot afford the fees associated with e-filing their return. 3. Age Exemption — A taxpayer is granted this exemption if they are 65 years of age or older, and are unable to e-file their return. 4. Other Exceptional Circumstances — A taxpayer is granted this exemption if they have circumstances such as a natural disaster or death in the family that prevents them from e-filing their return.