Prerequisite for reserving an Innovate Alabama Credit for an approved qualifying project:

• 기부자는 ALDOR의 온라인 예약 시스템을 통해 크레딧을 예약하기 위해 My Alabama Tax 계정이 있어야 합니다.

My Alabama Taxes를 통해 온라인 크레딧 예약을 하는 절차:

파트 I - 기부하기

• 내 앨라배마 세금에 로그인하십시오.
• 로그인하면 과세 법인에 대한 적절한 세금 계정:
  • For corporations, navigate to the Business Income Tax account. If the corporation is a public utility, then navigate to Utility 2.2 Gross Receipts License Tax account.
  • For S corps, LLCs, and partnerships, navigate to the Pass-Through Entity account. If the entity is a public utility, then navigate to Utility 2.2 Gross Receipts License Tax account.
  • For individuals, navigate to the Individual Income Tax account.
  • For financial institutions, navigate to Financial Institution Excise Tax account.
  • For insurance companies, navigate to the Business Privilege Tax or Withholding
    Tax account.
• 적절한 조건 아래 계좌, 클릭 ‘Report a donation to an Innovating Alabama Project 다음과 같이 필수 필드를 완료하십시오.
  • Check the box to confirm that you’re logged into the correct My Alabama Taxes account for your reservation by checking the box. Take a moment to thoroughly review this information before proceeding to ensure that you’re using the appropriate My Alabama Taxes account. Under ‘Donor Information,’ enter the donor’s contact information and address.
  • Under ‘EDO Donation Information,’ click on the project for which you wish to make the credit reservation.
  • 기부 금액 – 당신이 예약하는 크레딧의 금액을 입력합니다.
    • "유틸리티 2.2 총 영수증 라이센스세" 계정을 선택한 유틸리티 회사의 경우, '예' 또는 '아니오'를 클릭하여 '기부금의 일부를 2.2% 면허세에 할당하시겠습니까?'라는 질문에 답하십시오.
    • If you choose Yes, enter the amount of credit to be allocated against income tax and/or 2.2 utility gross receipts license tax at the time of the donation reservation. Please be advised that this allocation is irreversible once made.
  • Donation date – Enter the date the reservation is made. Please note that the donor has 21 days from this date to make the cash contribution to the EDO. Any donation that is not confirmed by the EDO on the date the online project reservation is closed will be denied.

NOTE: If you are an Innovating Alabama Credit recipient claiming the credit against the Utility 2.2 Gross Receipts License Tax, then you may apply the credit against the annual payment when filing the Utility 2.2 Gross Receipts License Tax return or apply the credit against your payments on a quarterly basis. If you choose to apply the credit against the quarterly payments, click “Make a payment” in the Utility 2.2 box on your “Accounts” page in My Alabama Taxes, then “Utilize Credits for Payment” to apply the credit against quarterly payments.

파트 II – 제출 서류 검토

기증자는 기부를 제출하기 전에 상자를 선택하여 기부의 조건과 규칙에 동의해야합니다. 약관 및 규칙에는 다음이 포함됩니다.

• The donor has 21 days from the date of the online credit reservation to make a cash donation to the EDO for the approved project.
• The EDO has 60 days from the date the project is added to the online system to confirm that the taxpayer’s donation has been received, the project has been funded, and the project will be undertaken.
• 납세자의 기부금이 예약 금액보다 큰 경우, 세액공제는 프로젝트에 사용할 수 있는 예약 금액으로 제한됩니다.
• The credit is only available to the donating taxpayer making the donation. For pass-through entities, the credit may pass through to owners of the pass-through entity. In order to pass the income tax credit to the owner(s), the pass-through entity must submit a credit claim once they receive the Innovate Alabama approval letter from ALDOR. For detailed instructions on how to submit a credit claim to pass through entities, please click here.

내 앨라배마 세금을 통해 온라인 신용 예약이 제출된 후 예상되는 사항:

• 기증자는 예약 영수증을 확인하는 확인 번호를 받게됩니다. 
• 기부자는 EDO에 의해 기부가 승인되었는지 또는 거부되었는지를 알리는 My Alabama Taxes로부터 후속 웹 통지를 받게됩니다.
• The donor will receive a letter from ALDOR confirming their Innovating Alabama Credit if the EDO confirms via ALDOR’s online system that the donation has been received, the project has been funded, and the project will be undertaken.