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

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

By design and for security reasons, Windows 10, 8 & 7 don't allow users, even Administrators, to save files in the root folder of the 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 Windows' 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 of how to do this, consult your IT professionals for advice.