City and County officials will determine what local licenses and permits are necessary. A variety of business privilege licenses are administered by the Alabama Department of Revenue which affect proprietorships, partnerships, and corporations as well as certain professions. Fees vary dependent upon the type of license required, and, in some cases, upon the population of the area where the business is located or upon the volume of business. It is important to be aware that one business may require several different types of business privilege licenses depending upon the services offered or products sold by the business.
Complete a new individual tax return, making any necessary changes.
Check the “Amended” box at the top of the first page of the return.
Attach a detailed explanation page of all the changes made to the return.
Attach a copy of all schedules to your amended return.
When completing the amended return, include any previous refund you were due/previous payment(s) made, as well as any overpayment carried to the next year’s estimate. Failure to do so will result in a miscalculation of the amended refund or amount due.
Mail completed return and supporting documentation to:
Alabama Department of Revenue
Income Tax Administration
PO BOX 327464
MONTGOMERY AL 36132-7464
For tax years 2025 and later, you may be able to file an amended 40 or 40NR electronically using tax software that supports amended returns. For more information on software that supports amended return e-filing see https://www.revenue.alabama.gov/individual-corporate/approved-software-vendors/#software-professional.
My Alabama Taxes currently does not support amended return filing for the Individual Income Tax Forms (40/40A/40NR/40EZ).
Yes. You will receive confirmation through My Alabama Taxes, and a letter confirming the closure will be mailed to you for your records.
No. Closing the account does not remove filing requirements for periods when the account was active. All required withholding tax returns must be filed, including the final A-3 when applicable.
The A-3 may only be filed on or after January 1 of the following tax year.
Example: If your withholding tax account is closed during 2026 and you filed one or more withholding tax returns for 2026, you must file a final 2026 A-3. The 2026 A-3 may be filed on or after January 1, 2027.
Yes, if any withholding tax returns were filed during the tax year. This includes returns reporting zero withholding tax.
If any returns were filed during the tax year, a final Form A-3, Annual Reconciliation of Alabama Income Tax Withheld, must be filed for that tax year.
Once the account has been closed, you will receive a response through My Alabama Taxes confirming the closure.
A letter confirming the account closure will also be mailed to you for your records.
