FAQs Archive - Alabama Department of Revenue

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Frequently Asked Questions

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Showing (75) FAQs

Question	Category	Read More
Can a Pass-Through Entity make an election to be treated as an Electing Pass-Through Entity simply by filing the tax return?	Electing Pass-Through Entity
Do owner’s member, partner, or shareholders of an Electing Pass-Through Entity have a filing requirement?	Electing Pass-Through Entity
I am located in Alabama and want to distribute cigars at wholesale in Alabama and to other states. I will receive these cigars from suppliers in the Dominican Republic, Puerto Rico and other states. What are my filing requirements?	Business and License ,
I am located in Alabama and want to distribute cigars at wholesale in Alabama and to other states. I will receive these cigars from suppliers in the Dominican Republic, Puerto Rico and other states. What are my filing requirements?	Business and License ,
What is the acceptable method of filing an Oil and Gas Severance Tax Return?	Business and License ,
Who is responsible for filing and remitting the Forest Products Taxes?	Business and License ,
What is the acceptable method of filing my lubricating oils tax return?	Business and License ,
What is the approved method for electronically filing the new terminal excise tax returns and reports?	Business and License ,
I understand that under Alabama Income Tax Law an amount up to $10,000 for taxpayers filing Married filing Joint can be deducted on your Alabama tax return if you contribute to a College Counts Alabama 529 Savings Plan, but does each taxpayer have to write a check for $5,000, or is one check for $10,000 from either spouse acceptable?	Income Tax ,
Is there a filing requirement associated with the certificate of exemption?	Exemptions
Is there a filing requirement associated with the contractor’s certificate of exemption?	Government Contractor’s Certificate of Exemptions
Is there a penalty imposed for not timely filing and paying the sales tax due?	Taxes Administered
Is the seller allowed a discount for timely filing and paying the sales tax due?	Petition for Refund
What is the bulk filing Return Form Method?	General - Sales and Use
What is bulk filing?	General - Sales and Use
Where can I locate the various tax forms for filing on your website?	General
Can I file my personal property return electronically?	Personal Property
Filing Personal Property Taxes	Personal Property
Can I eFile an amended IFTA return?	IRP-IFTA
Can I eFile an IFTA return after the due date for the filing period?	IRP-IFTA
Is there a charge to use IRP/IFTA eFile?	IRP-IFTA
How accurate is IFTA eFile?	IRP-IFTA
If I have a credit but don’t want to apply it to future transactions, how do I request a refund?	IRP-IFTA
If I make a mistake on my IFTA quarterly tax return, can I correct it?	IRP-IFTA
I would like to begin filing and paying my withholding taxes electronically, where do I begin?	Withholding Tax
What are the IFTA quarterly tax return E- filing due dates?	IRP-IFTA
What hours of the day is eFiling available for IRP/IFTA transactions?	IRP-IFTA
What is my userid for IRP/IFTA eFiling purposes?	IRP-IFTA
What are the filing requirements when filing on behalf of an employer or withholding agent.	Withholding Tax
What are the W-2 form filing requirements?	Withholding Tax
Is the Fiduciary Income Tax Return, Form 41, under the e-file mandate?	and Fiduciaries , Limited Liability Entities , Partnerships , S-Corporations ,
1099-NEC Filing	Withholding Tax
How do I change my banking information for electronic filing?	Withholding Tax
I overpaid my withholding tax, how should I handle this?	Withholding Tax
How does a preparer know if he or she is required to electronically file a corporate/partnership return this year?.	and Fiduciaries , Limited Liability Entities , Partnerships , S-Corporations ,
My business entity type (corporation, LLC, proprietorship, partnership, etc.) changed, but my federal employee identification number remained the same. Do I need a new state withholding tax account number?	Withholding Tax
My federal identification number has changed, do I need a new state withholding tax account number?	Withholding Tax
Why are there 2 penalties on this notice from the Department of Revenue?	Withholding Tax
Electronic Payment Options Available	Financial Institution Excise Tax ,
How does a preparer know if he or she is required to electronically file a corporate/partnership return next year?	and Fiduciaries , Limited Liability Entities , Partnerships , S-Corporations ,
How does a preparer know if he or she is required to electronically file a Fiduciary return?	and Fiduciaries , Limited Liability Entities , Partnerships , S-Corporations ,
How does a partnership file for an extension?	and Fiduciaries , Limited Liability Entities , Partnerships , S-Corporations ,
What steps can be taken to verify that a financial institution is in compliance with Alabama’s filing requirements?	Financial Institution Excise Tax ,
Who may file consolidated returns?	Financial Institution Excise Tax ,
Can a financial institution elect to file a consolidated Alabama Financial Institution Excise Tax Return?	Financial Institution Excise Tax ,
Can a non-resident opt out of the composite filing?.	and Fiduciaries , Limited Liability Entities , Partnerships , S-Corporations ,
Does Alabama accept the federal extension for S corporations?	and Fiduciaries , Limited Liability Entities , Partnerships , S-Corporations ,
Does Alabama allow the filing of composite returns for S corporation shareholders?	and Fiduciaries , Limited Liability Entities , Partnerships , S-Corporations ,
Does our corporation have Nexus in Alabama?	and Fiduciaries , Limited Liability Entities , Partnerships , S-Corporations ,
How does a preparer know if he or she is required to electronically file a corporate/partnership return next year?.	and Fiduciaries , Limited Liability Entities , Partnerships , S-Corporations ,
What are the filing requirements for a corporation operating in Alabama as a partner in a partnership?	Corporate Income Tax
When are corporations required to pay electronically?	Corporate Income Tax
What are the reporting requirements to amend a previously filed return?	Financial Institution Excise Tax ,
When is electronic funds transfer (EFT) filing required?	Financial Institution Excise Tax ,
Can a non-resident opt out of the composite filing?	and Fiduciaries , Limited Liability Entities , Partnerships , S-Corporations ,
Does our partnership have Nexus in Alabama?	and Fiduciaries , Limited Liability Entities , Partnerships , S-Corporations ,
How does a preparer know if he or she is required to electronically file a corporate/partnership return this year?	and Fiduciaries , Limited Liability Entities , Partnerships , S-Corporations ,
How do I Withdraw or Dissolve my business?	Business Privilege Tax
Does Alabama provide for a federal income tax deduction?	Financial Institution Excise Tax ,
Can I file an extension to obtain more time to file an Alabama Business Privilege Tax return?	Business Privilege Tax
How is an amended Alabama Business Privilege Tax return filed?	Business Privilege Tax
Is there a filing extension available for corporate income tax returns?	Corporate Income Tax
How does an entity elect to be treated as a “family limited liability entity” and therefore subject to the $500 cap provided for under the privilege tax statute?	Business Privilege Tax
What are the filing requirements for an exempt organization operating in Alabama?	Corporate Income Tax
What is the due date for filing a corporate income tax return?	Corporate Income Tax
What are the recent law changes that affect filing a financial institution excise tax return?	Financial Institution Excise Tax
Am I required to register a financial institution excise tax account?	Financial Institution Excise Tax
How do I register for MAT?	Business Privilege Tax
How do I obtain a Certificate of Compliance from Alabama Department of Revenue?	Business Privilege Tax
Can a corporation elect to file a consolidated Alabama corporate income tax return?	Corporate Income Tax
Does Alabama provide for a federal income tax deduction?	Corporate Income Tax
Does our corporation have Nexus in Alabama?	Corporate Income Tax
MAT says a return is missing for a tax period, but I was not required to file a return that year, what should I do?	Individual Income Tax ,
Who must file an Alabama Individual Income Tax Return?	Individual Income Tax ,
Why did I receive a Business Privilege Tax Delinquent Notice?	Business Privilege Tax