What credits are required to be pre-certified through MAT?
All credits that require pre-certification must be submitted using your MAT Financial Institution Excise Tax Account. The credits that require pre-certification are:
Full Employment Act of 2011
Veterans Employment Act – Employer Credit
2013 Alabama Historic Rehabilitation Credit
Apprenticeship Tax Credit
Income Tax Capital Credit*
*Income Tax Capital Credit – Project Entities submit the Annual Report (Form AR-C) through MAT under the tax period in which it will be utilized. For Financial Institutions, the Annual Report and KRCC are now combined. See Income Tax Capital Credit.
Related FAQs in Financial Institution Excise Tax Filers, 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.
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.