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FAQ Categories / Tax: ONE SPOT Payments

When an electronic payment is received by ALDOR in error, the payment will post to the taxpayer’s ALDOR local tax account. ALDOR will not be able to automatically transfer these payments to the non-administered local government due to the possibility the taxpayer’s payment will reject after ALDOR has transferred the payment, causing complicated collection issues. ALDOR will need the taxpayer to advise the Department with what to do with that payment.

The only non-administered local government taxes to be processed through ALDOR will be payments received as the result of legal action, such as final assessment, garnishments, and liens, entered into when the local government was state administered. Payment data for these payments will be available during the first week (5-10 working days) of the month following the tax collection period through the ALDOR website.

If a local government’s authorized bank account is closed prior to the processing of a rejected or dishonored payment, and no new bank account has been set up with the payment processor, the local government will be responsible for reimbursing the payment processor for the rejected or dishonored payment.

Rejected or dishonored ACH Debit payments will be reversed from the bank account currently set up with the payment processor. The local government will be responsible for ensuring a sufficient balance is maintained in the authorized bank account to handle rejected and dishonored payments. The local government’s collection process for unpaid liabilities will then apply.

Payments will be deposited in the bank account authorized by the local government. A local government may choose to have the funds deposited into a non-local government bank account; completion of the appropriate documents will be required. ALDOR’s liability is limited to depositing the funds into the authorized banking account.

The first time an ACH Credit filer does file through ONE SPOT for a non-state administered (NSA), they should have contacted the NSA or its administrator ahead of time to get the correct banking information of where to send the payment, unless the NSA or administrator had proactively notified its known ACH Credit filers of this information (the ALDOR local tax accounts are coded as C in the Local Accounts Lookup).

If you do not receive an ACH Credit payment that is expected, you should first contact that taxpayer to inquire about the payment and if they indicate they sent it anywhere other than to the NSA's or third-party administrator's bank account, then inform them of the correct procedures for future payments for that NSA. Inform them they can report at “ONE SPOT” but they will have to initiate payments to each self-administered or third-party entity. Forewarn them that if they make one payment it goes to ALDOR and not to the NSA or 3rd parties and they will be invoiced for the payment. If they want to authorize all of the payments in one place, then they might want to consider changing to ACH Debit instead and let the ONE SPOT system handle the direction of the payments. To change from ACH Credit to ACH Debit, they must contact the ALDOR EFT Unit at: 334-242-0192 ext. 7.

For the current misdirected payment you have two options:

  1. Instruct the taxpayer to send the payment again to the correct bank account and contact the place where they directed the original payment to determine what needs to be done to get a credit or refund.
  2. Inform the taxpayer that, as a first time error, a one-time consideration will be allowed to have the original payment redirected. This redirection may only occur if the payment was sent to ALDOR. They must contact ALDOR at ONESPOT@revenue.alabama.gov or FAX 334-242-8916 and request that the money be distributed to the locality. ADOR will then get any further information needed from the taxpayer and handle the transaction. If the money was sent anywhere but ALDOR, then the redirection may not be possible; they will need to check with that locality/administrator.

If you have ACH Credit filers who repeatedly ignore your instructions on where to correctly submit the payment, with sufficient information in the addenda record to match the payment to the return, you can give them a final warning that their ability to file an ACH Credit return will be blocked for that locality. To block a problem ACH Credit filer, complete the ‘Request for Individual Taxpayer Denial/Reinstatement of the Ability to Make Payments by the ACH Credit Method' that can be found on the local government ONE SPOT page

Yes. There are two options, of which the first option is preferred:

  1. Block individual problem ACH Credit taxpayers
  2. Block ACH Credit payments completely. This option will be applied to all ACH Credit taxpayers filing a return to that locality.

Two types of electronic payments will be allowed through the ONE SPOT filing system, an ACH Debit and an ACH Credit.

ACH Debit payments will be processed by ONE SPOT and deposited into the bank account authorized by the local government. This will be done each business day.

ACH Credit payments are not processed through ONE SPOT; they are initiated by the taxpayer through their banking institution.