General Information For Filing Nursing Facility Tax Returns

All nursing facilities in the State of Alabama must remit the Alabama Nursing Facility Tax to the Alabama Department of Revenue ("ADOR").
The return and remittance are due on or before the tenth day of the month following the month during which tax is accrued.
NOTE: EFT payment information must be transmitted by 4:00 p.m. CST (Central Standard Time) on or before the due date, to be considered timely paid.

Returns filed after the due date are subject to a "failure to timely file" penalty equal to the greater of 10% of the tax required to be paid on the return or $50.00. Tax payments received after the due date are subject to a "failure to timely pay" penalty equal to 10% of the delinquent tax. If the tax is not timely paid, interest is also due at the same rate established by the Secretary of the Treasury under authority of 26 USC 6621.
Instructions For Filing Alabama Nursing Facility Tax Returns
Line 1

NUMBER OF PATIENT DAYS UTILIZED FOR THE MONTH:
Enter the number of patient days utilized for the month covered by the tax return.
Line 2
 NUMBER OF PATIENT DAYS AVAILABLE FOR THE MONTH:
Enter the number of patient days available for the month covered by the tax return.
Line 3
 PERCENT OF OCCUPANCY:
Percent of occupancy will be calculated.  (Line 1 divided by Line 2)
Line 4
 NUMBER OF LICENSED BEDS, IF ANY, ADDED PROVIDED THE MONTHLY OCCUPANCY RATE HAS NOT EQUALED OR EXCEEDED 85% SINCE SUCH BEDS WERE ADDED:
Enter number of licensed beds, if any, added since July 1, 1991 provided the monthly occupancy rate has not equaled or exceeded 85% since such beds were added.
Line 5
 NUMBER OF LICENSED BEDS AS OF LAST DAY OF THE MONTH:
Enter number of licensed beds as of the last day of the month covered by the tax return excluding those beds, if any, shown in line 4.
Line 6
 TOTAL NUMBER OF LICENSED BEDS:
Total number of licensed beds will be calculated.  (Line 4 plus Line 5)
Line 7
 TAX DUE :
Tax due will be calculated as follows:  If Line 4 is zero:  Line 6 x $158.33.  If Line 4 is greater than zero:  Line 3 x $158.33 x Line 6.
Line 8
PENALTY, IF DUE:
Returns filed after the due date are subject to a "failure to timely file" penalty equal to the greater of 10% of the tax required to be paid on Line 7 of the return or $50.00. Tax payments received after the due date are subject to a "failure to timely pay" penalty equal to 10% of the delinquent tax.
NOTE: If your return or payment is not timely filed, you will be billed the appropriate penalties and interest by the ADOR.
Line 9
INTEREST, IF DUE:
If the tax is not timely paid, interest is due at the same rate established by the Secretary of the Treasury under authority of 26 USC 6621.  (Click here to determine current interest rates.)
NOTE: If your return or payment is not timely paid, you will be billed the appropriate penalties and interest by the ADOR.
Line 10
 CREDIT CLAIMED:
Use Line 13 to claim an amount of credit for a prior overpayment. The credit claimed will be applied to reduce the tax liability shown on the return.
NOTE: Any credit for prior overpayment must be approved in advance by the ADOR. Credit claimed should not exceed the sum of Line 7 (Tax Due) plus Lines 8  & 9 (Penalty & Interest). Valid excess credit can be claimed on subsequent returns.
Line 11
 TOTAL AMOUNT DUE:
The total amount due is the result of Line 7 (Tax Due) plus Lines 8 and 9 (Penalty and Interest) minus Line 10 (Credit Claimed).