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  • How do you claim a tax credit that requires pre-certification using MAT?

How do you claim a tax credit that requires pre-certification using MAT?

  • Log into MAT with the User ID and Password.
  • Under the “Pass Through Entity” or “Fiduciary Tax” Account Type, click on “Submit a credit claim”.
  • Enter the information requested for the credit claim: Credit Type, Filing Period, Credit Amount, Owner Information, and upload attachments (include documentation received to verify the authorization of the credit). Select “Next.”
  • Review the information entered in Step 4. Select “Previous” to edit the information or select “Submit” to send the credit claim through for review.

Tip for entering Owner Information:  Entities with numerous partners can select “Download Owner Information Spreadsheet” to enter owner information and percentage of ownership.  Once downloaded, save the file.  Then use the Import Tab to load the table in the credit claim.  For future claims you can modify the spreadsheet as needed (i.e. adding/deleting partners or changing ownership percentage). Notice to Fiduciary Filers: Any tax credits originating from an ownership interest in a Pass Through Entity (partnership, S-Corporation or disregarded entity) that flow through to a Fiduciary taxpayer will not need to be pre-certified by the Fiduciary tax filer unless the credit will flow through to the beneficiary or the Fiduciary is claiming the 2017 Alabama Historic Rehabilitation Tax Credit.

Related FAQs in Pass Through Entity, Tax Incentives

The ONE SPOT system will allow returns to be filed with ACH Debit and ACH Credit method payments only. The system will not allow an ACH Debit taxpayer to complete their return filing without completing the necessary information to authorize the ACH Debit payment. The ACH Credit payment is separate from the ONE SPOT system and must be initiated by the taxpayer through their banking institution. Returns successfully submitted for ACH Debit and ACH Credit taxpayers will be exported to the local government.

Upon the completion of the Third Party Designation Form, ALDOR can provide the returns, payments and payment data files to the authorized third party administrator.

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.

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