HandiTax - Cannot create file "C:\ELSDump.csv" Access is denied

When creating new tax forms in HandiTax 2007 (SQL) the error Cannot create file "C:\ELSDump.csv" Access is denied. appears.

By design and for security reasons, Windows 10, 8 & 7 don't allow users, even Administrators, to save files in the root folder of C: drive. When the user tries to create a new tax form in HandiTax 2007 (SQL), it tries unsuccessfully to create a file in the root folder of the C drive.
This is a feature of Window's User Account Control (UAC) and the behaviour is by design.

You will need to change the permissions on the root of the C: drive so the file elsdump.csv can be written to this drive.

This may involve adjusting your UAC settings in your environment. If you are unsure on how to do this, then please consult your IT professionals for advice.