Tips for Successfully filing an Alabama 20CC and 20C proforma

1. When filing a form 20CC please be aware that the 20CC and all associated 20C proformas need to be e-filed separately. DO NOT attach any 20C proformas to the 20CC return in a pdf document. This does not fulfill the e-file requirements for the 20CC form. In addition, the returns should be filed with the complete federal return as filed with the IRS including all associated schedules and attachments.

   For example: If you file a 20CC with 10 20C proforma returns you should receive back from your software vendor 11 submission ids. (1 submission id for the 20CC and 10 submission ids for the 10 20C proforma returns).

2. If for some reason you do not receive all submission ids please contact your software vendor’s help desk. They will let you know if all returns have been transmitted and received by the state of Alabama. If there is a problem, please have the software help desk contact the Alabama Business E-file Coordinator at 334-353-9129.
3. If you have a return which is rejected based on a diagnostic error (created by the software vendor), IRS rejection, schema validation or Alabama State Error code (these all begin with AL) please contact your help desk to figure out how to correct the error in your return and resubmit it.
4. During a routine examination an Alabama State Revenue Examiner might contact you if any 20C proformas have not been received. If this is the case, please contact your software vendor. They will be able to assist you with submitting the missing proforma returns. Remember, that if you do NOT receive a submission id then your return was not successfully transmitted.

For more information regarding the Alabama Business E-file Program please visit the following website: https://revenue.alabama.gov/individual-corporate/software-vendor-information/alabama-business-modernized-electronic-filing-mef/

General filing requirements for Alabama Form 20C-C and 20C filing status 5 (Proforma) returns:

1. If a 20CC is filed, then a 20C proforma return is required for each company included on the Schedule AS (20C-C page2) at the time of filing in order for the 20CC return to be considered complete.
2. If a 20C proforma return is filed, then a 20CC must accompany those returns at the time of filing in order for the 20CC return to be considered complete.
3. All 20C Proforma returns must have filing status 5 checked. If they do not this might result in billings being issues on the 20C return.

**Please note that if the above steps are not followed penalties and interest may be assessed by the Corporate Income Tax Section.**