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  • ¿Permite Alabama realizar cálculos para determinar los intereses y la multa debidos a los pagos incompletos del impuesto estimado?

¿Permite Alabama realizar cálculos para determinar los intereses y la multa debidos a los pagos incompletos del impuesto estimado?

Sí. El contribuyente debe presentar el formulario 2220AL y el formulario federal 2220 junto con la declaración (formulario 20C) en el momento de la presentación para calcular el pago requerido y la multa. El contribuyente también tiene la opción de calcular sus cuotas trimestrales requeridas utilizando un método federal aprobado (anualizado o estacional). El Formulario 2220AL no se aceptará después de la presentación de la declaración (Formulario 20C).

Yes. The taxpayer must submit Form 2220AL and the Federal Form 2220 with the return (Form 20C) when filed to compute the required payment and penalty. The taxpayer also has the option to compute their required quarterly installments using an approved federal method (annualized or seasonal). The Form 2220AL will not be accepted after the return (Form 20C) has been submitted.

Preguntas frecuentes relacionadas con el Impuesto de Sociedades

Sí. Si la empresa se ha registrado o se ha habilitado para hacer negocios en el estado, se requiere un formulario 20C para informar de la ausencia de actividad y/o de la actividad comercial según lo dispuesto en los artículos 40-18-2 y 40-18-31 del Código de Alabama de 1975.

Sí. Si se ha concedido una prórroga a efectos federales, la prórroga se concede también a efectos de Alabama; el formulario federal 7004 debe presentarse con el formulario 20C.

NOTE: This is an extension for filing purposes ONLY. The full amount of the tax liability is due by the original due date of the return.

Yes. Alabama Code §40-2A-7(c)(2) states, “A petition for refund shall be filed with the department or an automatic refund issued pursuant to Section 40-29-71, or a credit allowed, within (i) three years from the date that the return was filed, or (ii) two years from the date of payment of the tax, whichever is later, or, if no return was timely filed, two years from the date of payment of the tax.”

The corporation should file an Alabama income tax return just as any other corporation. If the income is business income, then the corporation’s pro rata share of the partnerships property, payroll, and sales should be included in the apportionment factor. If the income is nonbusiness, then the income should be allocated to Alabama and/or the appropriate states. See Alabama Rule 810-27-1-.02 Application of Apportionment and Allocation.

Organizations referred to in 26 U.S.C. § 501(a) as well as several others organizations referenced in 40-18-32 will not be required to file corporation income tax returns with the Alabama Department of Revenue for as long as they retain their exempt status under applicable federal and state laws. If they have unrelated business income as determined in accordance with 26 U.S.C. § 512, then the organization should file Form 20C with a copy of Federal Form 990T.

To report changes made by the IRS, a corporation must file an amended Form 20C for the specific tax period. The following information MUST be included with the amended return (see Regulation 810-3-40-.01(4)):

Si la corporación se presenta como una entidad separada:

  • A complete copy of the revenue agent’s report (RAR) provided by the IRS to include, but not limited to, Form 4549-A, 4549-B and Form 870,
  • A copy of the Form 20C as originally filed, and
  • Federal Form 1120 as originally filed and/or amended.
  • Si la empresa forma parte de un grupo consolidado, se requiere la siguiente información junto con la anterior:
  • A listing of the IRS adjustments made to each company in the consolidated group,
  • A copy of the Federal Form 851, Affiliations Schedule,
  • A copy of the income statement spread for every company, and
  • A copy of the consolidated Federal 1120 as originally filed and/or amended.

If the IRS audit results in a refund, the request for refund must be made within one year from the date of final determination of the IRS audit. If the audit results in additional tax due, the department can assess the additional tax within one year after the department has been notified.