Alabama MeF Individual and Business E-File Registration
Alabama has only two requirements to be accepted as an ERO into the AL E-File Program.
- You must be accepted with the IRS as an Authorized IRS e-file Provider. Please see IRS Publication 3112 – Applying and Participating in IRS e-file for more information. Once you are approved by the IRS, you are automatically accepted into the AL E-File Program. We do not need a copy of the Federal Form 8633.
- You must use software that has been tested and approved by the state of Alabama. You can check the status of Alabama approved Individual MeF and Business MeF vendors by checking the list as shown below.
Note: It is not necessary for you to mail us the AL8453, AL8453-C, AL8453-B, AL8453-FDT, AL8453-PTE and/or AL8453-FIE AL Alabama Signature documents or W-2s, etc. Please retain all AL/IRS Forms/Schedules in your files for three years.
Preparer’s Signature
If you receive a fee to prepare a taxpayer’s Alabama return, then the paid preparer’s information must be completed on the return.
Alabama does not allow the tax preparer to sign the return with the Practitioner PIN.
Individual E-File Mandate
If an income tax return preparer prepares 11 or more acceptable, original individual income tax returns using tax preparation software in a calendar year, then for that calendar year and for each subsequent calendar year thereafter, all acceptable individual income tax returns prepared by that income tax preparer must be filed using electronic technology, as defined in the “Electronic Tax Return Filing Act,” as codified in Chapter 30 of Title 40, Code of Alabama 1975.
- Paper returns with 2-D barcodes are no longer considered as electronically filed.
- An “opt out” election form (Form EOO) must be attached to any paper return submitted by a preparer subject to the electronic filing requirements of Rule 810-27-.09.
- 2-D barcode is still required on any such paper return.
For more information see Revenue Rules 810-3-27-.09 Alabama Requirements for Mandatory E-File and Application of Two-Dimensional (2-D) Barcode On Original Individual Income Tax Returns
Business E-File Mandates
Corporations with assets of $5 million, or partnerships with 50 or more partners at the end of the corporation/partnership’s taxable year are mandated to e-file Alabama corporate/partnership income tax returns, for that calendar year and all subsequent tax years.
If a tax return preparer prepares 10 or more acceptable, original corporate or partnership income tax returns using tax preparation software in a calendar year, then for that calendar year and for each subsequent calendar year thereafter, all acceptable corporate and or partnership income tax return prepared by that preparer must be filed using electronic technology, as defined in the “Electronic Tax Return Filing Act,” as codified in Chapter 30 of Title 40, Code of Alabama 1975.
For more information see Revenue Rule 810-3-39-.12 Alabama Requirements for Mandatory E-File of Original Corporate Income Tax Returns, Revenue Rule 810-3-28-.07 Alabama Requirements for Mandatory E-File of Original Partnership /Limited Liability Company Income Tax Returns.
Fiduciary E-File Mandates
Estates/Trusts with 20 or more beneficiaries at the end of the Estate/Trust’s taxable year are mandated to e-file Alabama fiduciary income tax returns, for that calendar year and all subsequent tax years.
If a tax return preparer prepares 10 or more acceptable, original fiduciary income tax returns using tax preparation software in a calendar year, then for that calendar year and for each subsequent calendar year thereafter, all acceptable corporate and or partnership income tax return prepared by that preparer must be filed using electronic technology, as defined in the “Electronic Tax Return Filing Act,” as codified in Chapter 30 of Title 40, Code of Alabama 1975.
For more information see Revenue Rule 810-3-29-.08 Alabama Requirements for Mandatory E-File of Fiduciary Income Tax Returns.
Business Privilege Tax E-File Mandates
For determination periods beginning on and after January 1, 2015, Financial Institution groups are mandated to electronically file all Alabama original business privilege tax returns for that calendar year and all subsequent tax years.
For more information see Revenue Rule 810-2-8-.16 Alabama Requirements for Mandatory E-File of Business Privilege Tax Returns Prepared by Financial Institution Groups.
Withholding Tax E-File Mandates
Electronic Filing of Wage and Tax Statements is required if you are submitting 25 or more Forms W-2 (and/or Forms 1099 if Alabama income tax was withheld) or if you filed and paid electronically during the year.
All employers and withholding agents submitting 10 or more Forms W-2 and/or information returns, if Alabama income tax has been withheld, must submit this information and Form A-3 electronically through the Department’s web site.
Employers or withholding agents who electronically file their monthly or quarterly withholding tax returns and payment during the year are also required to submit their wage and tax information electronically through the Department’s website
For more information see Revenue Rules 810-1-6-.01 and 810-3-75-.03.
Documents
Individual MeF Error Reject Codes and ERO Handbook – link to new Individual MeF page
Business MeF (Corporate/Partnership/Business Privilege/Fiduciary/Financial Institution Excise Tax) Error Reject Codes and ERO Handbook
Approved Professional Software Vendors
- Authorized Alabama Professional Individual E-file Providers
- Authorized e-File Providers for Corporate, Partnership, Business Privilege, and Fiduciary Income Tax
Tips and Other Information
Tips for successfully E-Filing a Consolidated Corporate Income Tax Return (20CC and 20C proforma)
Tips for successfully E-Filing a Consolidated Financial Institution Excise Tax Return (ET-1C and ET-1 proforma)
Electronic Payments Requirement – Corporations/Partnerships electing to electronically file must also pay the tax liability due with the return electronically through Direct Debit, EFT-Electronic Funds Transfer (two methods – EFT Debit, EFT Credit) or credit card. No paper checks will be accepted for electronically filed returns. Penalties and interest will be assessed as applicable.