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Часто задаваемые вопросы

Вопросы и ответы по фильтрам

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Estimate tax due dates for calendar year filers:
Payment 1 – April 15
Payment 2 – June 15
Payment 3 – September 15
Payment 4 – December 15

Estimate tax due dates for fiscal year filers:
Will be due on the 15th day of the fourth, sixth, ninth, and 12th months of the fiscal year.

Yes, an overpayment from the prior year’s composite return can be transferred to an Electing pass through entity’s account.

The Alabama taxable income of the Electing Pass-Through Entity will be calculated in accordance with §40-18-24, Code of Ala. 1975, for Partnerships, and §40-18-161 and §40-18-162, Code of Ala. 1975, for S Corporations. Taxable income shall be apportioned in accordance with the provisions of Chapter 27 of Title 40, Code of Ala. 1975. Use the total of total of lines 1 through 17 in the Alabama column on Schedule K, Form 65, or Form 20S, to determine Alabama taxable income. Alabama tax paid under this provision shall not be deducted in calculating Alabama taxable income.

The tax rate is 5 percent.

 

For tax years beginning on or after January 1, 2021, any Alabama S corporation, as is defined by §40-18-160, Code of Ala. 1975, and any Subchapter K Entity as is defined by §40-18-1, Code of Ala. 1975, may elect to be taxed as an Electing Pass-Through Entity.

An application for a vessel certificate of title must be accompanied by:

  • A certificate of title signed by the owner shown on the certificate and which identifies the applicant as the owner of the vessel or is accompanied by a record that identifies the applicant as the owner
    • If there is no certificate of title, the following are accepted:
      • If the vessel was a documented vessel, a record issued by the United States Coast Guard which shows the vessel is no longer a documented vessel and identifies the applicant as the owner
      • If the vessel was a foreign-documented vessel, a record issued by the foreign country which shows the vessel is no longer a foreign-documented vessel and identifies the applicant as the owner
  • In all other cases, a certificate of origin, bill of sale, or other record that to the satisfaction of the office identifies the applicant as owner

Организация может запросить возврат средств. Чтобы запросить возврат, используйте форму PTE-C и укажите сумму произведенных оценочных платежей в строке 5b.

The Electing Pass-Through Entity must submit Form PTE-E via My Alabama Taxes at any time during a subsequent tax year or on or before the 15th day of the third month following the close of that tax year for which the entity elects to no longer be taxed as an Electing Pass-Through Entity. Once logged into My Alabama Taxes, the taxpayer will go to the Pass-Through Entity account and click on the Form PTE-E-Update Pass Through Entity Election Status link. The taxpayer will then follow the instructions to revoke the election.

A “homemade vessel” refers to a vessel that was built from scratch by the owner (i.e., I am a carpenter and purchased wood to build my vessel). According to the U.S. Coast Guard, homebuilt vessels are constructed by individuals for their own use and not offered for sale. Because of this, these vessels may not always be built to recreational vessel safety requirements in 46 USC §43 and 33 CFR Subchapter S. The owner should apply for a state assigned HIN from the state issuing authority in the state in which the vessel will be principally operated.

Sale of Homebuilt Vessels. The intention of federal regulations to prohibit the sale of homebuilt recreational vessels that may not meet the safety standards is found within 46 U.S.C. §43 and 33 CFR Subchapter S. However, the Coast Guard recognizes that the sale of homebuilt recreational vessels may be appropriate in limited circumstances.

To allow for the sale of homebuilt recreational vessels, the Coast Guard has determined that the homebuilt recreational vessel must:

  1. Meet the requirements set forth within 33 CFR Subchapter S;
  2. Have been inspected via an independent marine surveyor with a nationally accredited certification such as National Association of Marine Surveyors (NAMS) or Society of Accredited Marine Surveyors (SAMS). A survey report shall be provided to the state upon sale of the vessel; and
  3. Not be sold within 10 years of the issuance of the state assigned HIN. NOTE: Homebuilt vessels that are gifted at any time to another person are acceptable. Ref. (a) states that the sale of a vessel is the defining factor between a homebuilt vessel and a manufacturer-built vessel. The gifting of a homebuilt vessel does not hold the builder that is doing the gifting to the safety standards that a professional boat builder would need to uphold if they were selling for profit.

An initial Medical Cannabis Privilege tax return is the first return due after the taxpayer is licensed by the Alabama Medical Cannabis Commission. Newly licensed medical cannabis entities (categories of cultivator, processor, dispensary, secure transporter, and testing laboratory, or integrated facility) are required to file an Initial Medical Cannabis Privilege Tax Return (MPT-IN) and to pay the privilege tax reported on the return upon approval of the license but no later than 2 1/2 months after date of licensing or commencement of business in Alabama, whichever occurred first. The MPT-IN is to be filed electronically through the Medical Cannabis Commission’s License portal upon final approval of the medical cannabis license. The MPT-IN filing instructions, including the Medical Cannabis Privilege Tax Calculation worksheet are available at MPT-IN Instructions.

Once your MPT-IN return is processed, a Medical Cannabis Privilege Tax (MPT) account number along with a My Alabama Taxes sign-on ID and access code will be issued. To create a My Alabama Taxes account, the assigned credentials are required. All future MPT returns are required to be submitted electronically through My Alabama Taxes at https://myalabamataxes.alabama.gov/.

Payment of the tax may be made electronically at the time of filing. If payment is to be made by check or money order, it should be submitted with a completed payment voucher (MPT-V) by the payment due date which is 2 1/2 months following the issuance of the license. The MPT-V can be downloaded from the Forms page.

If the Alabama Medical Cannabis Privilege Tax is paid after the payment due date, late payment penalty and interest will be due.

 

Федеральный налогооблагаемый доход, используемый для S-корпораций и обществ с ограниченной ответственностью, - это общая сумма дохода, переданная акционерам, членам или партнерам. 810-2-8-.01(1)(b) и 810-2-8-.01(1)(c)

 

If you have received a Medical Cannabis Privilege tax delinquency notice from ALDOR, and you have not filed the required return or made the required payment, do so now to avoid further interest and penalties. Medical Cannabis Privilege Tax Returns must be filed in My Alabama Taxes. See “How do I register for My Alabama Taxes?” if you do not have a My Alabama Taxes account. Instructions can be obtained by clicking on the ALDOR Form page and selecting Medical Cannabis Privilege Tax from the “Categories/Tax” filter. If you are uncertain if a return was required or filed, please forward a copy of the delinquency notice to your tax professional.

Individuals that have a My Alabama Taxes account should complete the following steps:

  • Log in to using your user ID and password.
  • Scroll to the Individual Income Tax portion of the page and select “Submit a Credit Claim” located in the Tax Incentives box.
  • Введите информацию, запрашиваемую для заявки на кредит: тип кредита, период подачи, сумма кредита, а также загрузите вложения (включая документацию, полученную для подтверждения разрешения на кредит). Выберите "Далее".
  • Просмотрите информацию, введенную на этапе 4. Выберите "Previous" для редактирования информации или выберите "Submit" для отправки кредитного заявления на рассмотрение.

 

Individuals that do not have a My Alabama Taxes account and are unable to create one should complete the following steps:

  • Go to the My Alabama Taxes homepage (www.myalabamataxes.alabama.gov).
  • Scroll to the “Individuals” box and click “Submit an Individual Credit Claim.”
  • Enter the requested taxpayer information: full legal name, Social Security number, email address, and contact number. Select “Next.”
  • Enter the requested information for the credit claim: Credit Type, Filing Period, Credit Amount Requested, and upload attachments (include documentation received to verify the authorization of the credit). Select “Previous” to return to Step 3 to edit the information or “Next” to review the credit claim.
  • Просмотрите информацию, введенную на этапе 4. Выберите "Previous" для редактирования информации или выберите "Submit" для отправки кредитного заявления на рассмотрение.

No, Pursuant to §40-18-24 and §40-18-161, Code of Ala. 1975, NOLs are not considered in the calculation of net income.

No, the Electing Pass-Through Entity must submit Form PTE-E via My Alabama Taxes at any time during the tax year or on or before the 15th day of the third month following the close of that tax year for which the entity elects to be taxed as an Electing Pass-Through Entity.

Act 2021-423 does not create a filing obligation for any member of an Electing PTE who would not otherwise have a filing obligation. Note, however, that a member seeking to claim the credit for taxes paid by the Electing PTE will have to file a return and report its distributive share of the income of the entity.

The title application fee is $20 for each application for Alabama certificate of title for a vessel.

Designated Agents shall add the sum of $5 as the commission for each application processed.

License Plate Issuing Officials shall collect an additional $5 as the commission for each application processed. The $5 is deposited in a separate fund maintained by the licensing official to be used in his or her sole discretion for any legal purpose in the operation of his or her office.

The pass-through entity must make the election to be treated as an Electing Pass-Through Entity by submitting the Pass Thru Entity Election, Form PTE-E, online via My Alabama Taxes at any time during the tax year or on or before the 15th day of the third month following the close of that tax year for which the entity elects to be taxed as an Electing Pass-Through Entity. Once logged into My Alabama Taxes, go to the Pass-Through Entity account and click on the Form PTE-E-Update Pass Through Entity Election Status link. The taxpayer will then follow the instructions to make the election. The election is binding for that year and all subsequent tax years unless the entity properly elects to no longer be taxed as an Electing Pass-Through Entity. Please note there is no paper equivalent of this online election.

Выборы должны быть проведены путем голосования или письменного согласия членов руководящего органа организации, а также путем голосования или письменного согласия владельцев/акционеров, владеющих более чем 50 процентами голосующих акций организации, в сроки, установленные выше.

The owner of a vessel for which this state is the state of principal use shall deliver to the office an application for a certificate of title for the vessel, with the applicable fee, no later than 20 days after the later of:

  • The date of transfer of ownership; or
  • The date Alabama becomes the state of principal use.

As of June 1, 2018, Alabama Act 2018-179 established a formal statewide program, administered through the Alabama State Law Enforcement Agency (ALEA), to address abandoned or derelict vessels (ADVs). There are also non-governmental organizations that are involved with the removal and disposal of ADVs, including the Dog River Clearwater Revival, which has worked with Sea Grant and the NOAA Marine Debris Program to remove vessels from the state’s waterways.

Funding

The Alabama Abandoned and Derelict Vessel Fund, established June 2018 and managed by the Secretary of ALEA, is for payment of the seizure, removal, transportation, preservation, storage, advertisement, appraisal, and disposal of a derelict vessel.

Legislative Overview

Effective June 1, 2018, Act 2018-179, relating to derelict and abandoned vessels, authorizes the removal of a vessel from the waters of this state under certain conditions by a law enforcement officer or a private property owner. Vessels that are found adrift are covered under §35-13-1, Code of Ala. 1975, which states that any person may take up and secure “all property adrift.” In addition, Alabama has laws that make it unlawful to place a “dangerous vessel” in a harbor in the state. Under §33-1-33, Code of Ala. 1975, any owner or agency in control of a vessel that is anchored, moored, or made fast to the shore illegally, or is liable to sink or pollute, or deemed to be derelict, can be charged with a fine if they fail to remove it.

Point of Contact

  • ALEA has authority to take possession of and dispose of an abandoned or derelict vessel.
  • The Alabama State Port Authority has jurisdiction over the state’s ports and administers the laws under Title 33 – Navigation.
  • The Department of Conservation and Natural Resources has authority to enforce mooring restrictions on state-owned bottom lands through the Marine Patrol.

Please see the link below for additional vessel information:

https://marinedebris.noaa.gov/sites/default/files/ADV-Docs/ALABAMA_ADV_Legal_Review_revised2018ccw_NOAA_MDP.pdf

 

The Medical Cannabis Privilege tax return due date corresponds to the due date of the entity’s corresponding federal return.

  • For C-corporations with a calendar year or a fiscal year other than June 30, the Alabama Medical Cannabis Privilege tax return is due no later than 3 1/2 months after the beginning of a taxpayer’s taxable year. The 2024 Medical Cannabis Privilege tax filing would be due on April 15, 2024, for a calendar year C-corporation.
  • For C-corporations with a fiscal year of June 30, the Alabama Medical Cannabis Privilege tax return is due no later than 2 1/2 months after the beginning of a taxpayer’s taxable year. The 2024 Medical Cannabis Privilege tax filing would be due on September 16, 2024, for C-corporations with a fiscal year of June 30.
  • For Partnerships and Limited Liability Entities, the Alabama Medical Cannabis Privilege tax return is due no later than 2 1/2 months after the beginning of the taxpayer’s taxable year. The 2024 Medical Cannabis Privilege tax filing would be due on March 15, 2024, for a calendar year for Partnerships and limited liability entities.
  • For individuals/sole proprietors, the Alabama Medical Cannabis Privilege tax return is due no later than 3 1/2 months after the beginning of the taxpayer’s taxable year. The 2024 Medical Cannabis Privilege tax filing would be due on April 15, 2024, for a calendar year for individuals/sole proprietors.

Yes, any Alabama S corporation, as is defined by §40-18-160, Code of Ala. 1975, and any Subchapter K Entity as is defined by §40-18-1, Code of Ala. 1975, may elect to be taxed as an Electing Pass-Through Entity.

In Alabama, all vessels must have a hull identification number to be registered. If your vessel was manufactured prior to 1972, you would need to apply to the Alabama Law Enforcement Agency’s Marine Patrol (AMP) Division for a State-Assigned Hull Identification Number.

The application needed can be found on the ALEA website at:  https://www.alea.gov/sites/default/files/inline-files/HINApplication_0.pdf .

Once this application is submitted to ALEA an officer will contact you to set up an inspection date and time.

A vessel is any watercraft used or capable of being used as a means of transportation on water, except:

  • A seaplane
  • An amphibious vehicle
  • Watercraft less than 18 feet in length that is propelled solely by:
    • Sail
    • Paddle
    • Oar, or
    • An engine of less than 75 horsepower
  • Watercraft that operates only on a permanently fixed manufactured course and the movement of which is restricted or guided by means of a mechanical device to which the watercraft is attached or by which the watercraft is controlled;
  • Stationary floating structure that:
    • Does not have and is not designed to have a mode of propulsion of its own
    • Is dependent for utilities upon a continuous utility hookup to a source originating on shore; and
    • Has a permanent, continuous hookup to a shoreside sewage system;
      • Example: Houseboat tied to shore
  • Watercraft owned by the United States, a state, or a foreign government or a political subdivision of any of them;
  • Watercraft used solely as a lifeboat on another watercraft.
  • У меня вопрос, связанный с политикой или содержанием отчетов.
  • У меня есть вопрос о данных/отчетах WRAP.
  • У меня вопрос о данных/отчетах по одной точке (MFSP, местный налог на топливо).
    • Звоните 334-242-9608, вариант 6, вариант 6
    • Электронная почта mft@revenue.alabama.gov
  • Мне нужна техническая помощь.

Consist of 12 characters (letters and numbers)

  • First three characters – USCG assigned manufacturer identification code or the importer designation.
  • Characters four through eight – serial number assigned by the manufacturer.
  • Characters nine and 10 – indicate the month and the date of manufacture.
  • Characters 11 and 12 – indicate the model year.
  • a documented vessel
  • a foreign-documented vessel
  • a barge
  • a vessel before delivery if the vessel is under construction or completed pursuant to contract; or
  • a vessel held by a dealer for sale or lease
  • a vessel which construction has been completed as of December 31, 2023 (some exceptions apply).

Vessels that meet the following criteria are required to be titled in Alabama:

  • Any vessel constructed after December 31, 2023 (some exclusions apply).
  • Any vessel for which Alabama is the state of principal use on or after January 1, 2024.
  • Any vessel that is less than 18 feet in length is only titled if it is propelled by an engine of 75 horsepower or greater (includes: sailboats, paddleboats, and rowboats).

Prepare and submit the amended return through My Alabama Taxes.

Введите банковскую информацию на странице оплаты:

  • Checking или Savings: Выберите, является ли ваш банковский счет расчетным или сберегательным.
  • Номер маршрута: Введите номер маршрута вашего банка.
  • Номер счета (только цифры): Введите номер вашего банковского счета. Будьте предельно внимательны, чтобы правильно ввести весь номер банковского счета. Проверьте введенный номер перед авторизацией платежа. Ввод неправильного номера банковского счета и/или ввод буквенных символов может привести к тому, что платеж будет отклонен, что повлечет за собой начисление штрафа и пени на вашу компанию.

Примечание: Если на вашем банковском счете имеется дебетовая блокировка, пожалуйста, предоставьте следующую информацию вашему банку, чтобы ваш банк разрешил обработку налогового платежа(ов) без отказа:

MAT6045055 (Идентификационный номер компании) для платежей Департамента доходов штата Алабама
2621862182  для идентификационных номеров компании для платежей по самоуправляемым юрисдикциям

Дата платежа: Дата платежа - это дата, когда платеж будет отправлен в ваш банк. Эта дата по умолчанию будет соответствовать текущей дате, если платеж авторизован до 16:00 CST, или следующему дню, если платеж авторизован после 16:00 CST. Дату платежа можно редактировать, если ваш платеж относится к текущему возврату и инициирован до наступления срока платежа. В этом случае вы можете выбрать складирование платежа до даты наступления срока возврата.

Если вы хотите, чтобы платеж не списывался с вашего банковского счета до наступления срока платежа, вы должны отредактировать поле Дата платежа и ввести эту дату. Вы можете изменить эту дату на любую дату, начиная с даты платежа по умолчанию и заканчивая датой перечисления. Если вы не выбрали более позднюю дату, платеж будет списан с вашего банковского счета на следующий рабочий день и выплачен непосредственно государственному органу (органам), перечисленным в разделе Pay To The Order Of.

Дата платежа: Дата платежа - это последняя дата, когда платеж должен быть оплачен, прежде чем он будет считаться просроченным. ПРИМЕЧАНИЕ: Чтобы считаться своевременно оплаченным, платеж EFT должен быть передан до 16:00 CST в дату платежа или до нее, чтобы средства были немедленно доступны штату в первый банковский день, следующий за датой платежа.

Сроки уплаты: Remit Due Date - это дата, в которую вы должны подать декларацию, чтобы платеж EFT считался своевременно оплаченным. ПРИМЕЧАНИЕ: Чтобы платеж EFT считался своевременно оплаченным, он должен быть передан до 16:00 CST в дату платежа или до нее, чтобы средства были немедленно доступны штату в первый банковский день, следующий за датой платежа.

Досрочная подача и оплата, а также хранение платежа: Если вы произведете оплату до наступления срока платежа, платеж будет списан с вашего банковского счета на следующий рабочий день. Однако вы можете хранить свой платеж на складе до даты платежа, чтобы платеж не был списан с вашего банковского счета до указанной вами даты.

Если вы хотите, чтобы платеж не списывался с вашего банковского счета до ДАТЫ ПЛАТЕЖА, вы должны отредактировать поле даты платежа и ввести эту дату. Вы можете изменить эту дату на любую дату, начиная с даты платежа по умолчанию и заканчивая датой перевода. Если вы не выберете более позднюю дату, платеж будет списан с вашего банковского счета на следующий рабочий день и выплачен непосредственно государственному органу (органам), перечисленным в разделе Pay To The Order Of.

Несвоевременная подача и оплата: Если ваша декларация и платеж не были своевременно поданы и оплачены, вам будет выставлен счет на оплату соответствующих процентов и штрафа. Вы не можете редактировать поле Дата платежа для просроченных платежей. Платеж будет списан с вашего банковского счета на следующий рабочий день после даты платежа.

Оплатить в соответствии с приказом:

  • Платежи в Департамент доходов штата Алабама: Платежи в Департамент доходов штата Алабама будут производиться непосредственно на банковский счет штата Алабама.
  • Выплаты самоуправляемым юрисдикциям: Платежи в пользу самоуправляемых юрисдикций будут обрабатываться и переводиться на банковский счет самоуправляемой юрисдикции, а НЕ на банковский счет штата Алабама. Вы не можете отменить платежи EFT, сделанные в пользу самоуправляемых юрисдикций через эту систему после обработки возврата с оплатой.

Сумма: Сумма платежа, которая будет списана с вашего банковского счета.

Нажмите кнопку Продолжить, чтобы проверить платеж. После проверки нажмите кнопку Авторизация, чтобы инициировать платеж и получить номер подтверждения.

A vessel the ownership of which is recorded in a registry maintained by a country other than the United States which identifies each person that has an ownership interest in a vessel and includes a unique alphanumeric designation for the vessel.

Yes, Electing Pass-Through Entities that have an Alabama income tax liability in excess of $500 must pay estimated tax. An Electing Pass-Through Entity shall be subject to the provisions of §40-18-80.1, Code of Ala. 1975 (estimated tax for corporations). The required installments shall be 25 percent of the required annual payment. Required annual payment generally means the lesser of a) 100 percent of the tax shown on the return for the taxable year, or b) 100 percent of the tax shown on the return of the corporation for the preceding taxable year.

Individual taxpayers needing assistance with the credit claim process or who have questions about available tax credits should call the Individual Income Tax Audit and Appeals Division at 334-353-9770.

The Medical Cannabis Privilege Tax is required to be filed electronically. The initial return (MPT-IN) is to be filed electronically through the Medical Cannabis License Application Portal upon approval and issuance of the Medical Cannabis License. The Annual Medical Cannabis Privilege Tax return (MPT) is required to be filed electronically through ALDOR’s Online filing and payment system – My Alabama Taxes. The Instructions for the MPT-In and Annual MPT filing and MPT Payment Voucher (MPT-V) are available for download (revenue.alabama.gov, click on Forms). Select “Medical Cannabis Privilege Tax” in the “Categories/Tax” drop down box in the Filter Forms search tool.

§20-2A-80(b)(1), Code of Ala. 1975, requires all licensed medical cannabis entities (categories of cultivator, processor, dispensary, secure transporter, and testing laboratory, or integrated facility) to file the Medical Cannabis Privilege Tax Return and to pay the privilege tax.

Федеральный налогооблагаемый доход, используемый для S-корпораций и обществ с ограниченной ответственностью, - это общая сумма дохода, переданная акционерам, членам или партнерам. 810-2-8-.01(1)(b) и 810-2-8-.01(1)(c)

To determine the tax rate for the Medical Cannabis Privilege Tax, begin with the federal taxable income. Then multiply that amount by the taxpayer’s apportionment factor. The resultant amount is used to determine the appropriate rate from the rate schedule.

The owner, member, partner, or shareholder of an electing pass-through entity shall be entitled to a refundable credit in an amount equal to its pro rata or distributive share of the Alabama income tax paid by the electing pass-through entity with respect to the corresponding tax year.

Yes, taxable income includes guaranteed payments.

The Alabama Medical Cannabis Privilege Tax is levied on all persons doing business in Alabama under Title 20 Chapter 2A – the Darren Wesley ‘ATO’ Hall Compassion Act. See Section 20-2A-80(b)(1), Code of Alabama 1975.

 

Estimated tax payments not paid by each quarterly due date will be subject to interest on the underpayment, determined by applying the underpayment rate established by 26 U.S.C. §6621 (as provided by §40-18-80.1, Code of Ala. 1975) to the underpayment for the period of underpayment. In addition, the 10 percent penalty provided for in §40-2A-11, Code of Ala. 1975, applies to estimated tax payments not paid by the quarterly due date.

The Alabama Law Enforcement Agency’s Marine Patrol (AMP) Division is responsible for issuing a State-Assigned Hull Identification Number or a Replacement Hull Identification Number.

The application needed can be found on the ALEA website at https://www.alea.gov/sites/default/files/inline-files/HINApplication_0.pdf. Once this application is submitted to ALEA, an officer will contact you to set up an inspection date and time.

Налоговый кредит на восстановление исторического наследия в Алабаме и кредит по Закону о модернизации железных дорог 2017 года должны быть заявлены на уровне избирающей сквозной организации и не будут переданы партнерам организации.

ALDOR requires the use of Schedule EPT-C, when claiming tax credits. The schedule allows the taxpayer to compute the total amount of tax credits allowable. The amounts entered on the Schedule EPT-C will carry over to the Form EPT, page 1. Many credits now must be claimed on the taxpayer’s My Alabama Taxes account to receive the credit and the Schedule EPT-C attached to Form EPT. For more information on credits, please visit ALDOR’s Tax Incentives page and see instructions for Schedule EPT-C.

The Annual Alabama Medical Cannabis Privilege Tax return is required to be filed electronically through ALDOR’s Online filing and payment system – My Alabama Taxes. There is no paper filing option for this return.

If you are making a payment by check, mail your payment along with Form MPT-V to:

Alabama Department of Revenue
Medical Cannabis Privilege Tax Section
P.O. Box 327320
Montgomery, AL 36132-7320

All credits that require pre-certification must be submitted through My Alabama Taxes. Individual filers can remit the necessary information through their individual income tax account in My Alabama Taxes, or by selecting the “Submit a Credit Claim” option from the “Other links” menu in My Alabama Taxes. The credits that require pre-certification by individual income tax filers are:

 

  • Кредит на уголь
  • Закон о полной занятости 2011 года
  • Закон о трудоустройстве ветеранов - кредит для работодателей
  • Veterans Employment Act – Business Start-up Expenses Credit
  • Qualified Irrigation/Reservoir System Credit
  • 2013 Налоговый кредит на восстановление исторических зданий в Алабаме
  • Налоговый кредит на ученичество
  • Налоговый кредит на восстановление исторических зданий в Алабаме в 2017 году
  • Закон о модернизации железных дорог 2019 года
  • Storm Shelter Credit
  • Volunteer Emergency Responders Tax Credit
  • Neighborhood Infrastructure Incentive Plan Credit*
  • Вознаграждение за просмотр фильмов в Алабаме

 

*The Neighborhood Infrastructure Incentive Plan Credit – This credit expired in 2015. However, there may be some individual income tax filers that still qualify to claim this credit since there is a 10-year period over which the credit can be claimed.

 

My Alabama Taxes is ALDOR’s online filing and payment system. All future annual MPT returns are required to be filed electronically through My Alabama Taxes.

Once approved and the Medical Cannabis License is issued, ALDOR will receive the registration information from Alabama Medical Cannabis Commission’s license application. A Medical Cannabis Privilege Tax (MPT) account will be issued to the taxpayer. The account number along with a Sign-On ID and Access Code for My Alabama Taxes will be provided in an “Online Filing Info” letter to the taxpayer. Once this letter is received, taxpayers need to visit https://myalabamataxes.alabama.gov/_/#1. In the upper right side of the screen, you will see Username, Password, and Sign In. Beneath that you will see the link “Create a My Alabama Taxes account.” Click this link to register. Select: Medical Cannabis Privilege Tax. Then provide the Account number, Sign On ID, and Access Code. This information is located on the (Online Filing Info) letter.

Contact the Business Privilege Tax Section (334-242-1170, option 8) if you have questions about the Medical Cannabis Privilege Tax.

The Alabama Department of Revenue’s records indicate the required return and payment for the tax due have not been received. Businesses licensed by the Medical Cannabis Commission are liable for the Alabama Medical Cannabis Privilege tax for each taxable year during which the business is licensed – regardless of the level of business activity. The minimum Medical Cannabis Privilege tax is $100, and the maximum Medical Cannabis Privilege tax is $15,000.

 

Personal watercraft (PWC) is defined as a type of motorboat which is specifically designed to be operated by a person or persons sitting, standing, or kneeling ON the vessel rather than INSIDE the vessel.

Personal watercraft (PWC) is limited to under 16 feet in length.

The term PWC includes jet skis, wet bikes, etc.

Estimated tax payments made by check should be submitted with the form PTE-V and mailed to the address provided on the form. Please note: §41-1-20, Code of Ala. 1975, requires all single tax payments of $750 or more to be made electronically.

Доступны электронные варианты оплаты:

ACH Debit –  My Alabama Taxes – Taxpayers may make electronic payments via  My Alabama Taxes  for estimate, extension, return and billing payments. A My Alabama Taxes user id is not required to make an electronic payment, but it is recommended.

Новые налогоплательщики, которые недавно зарегистрировались у секретаря штата Алабама, получат информационное письмо о подаче декларации в режиме онлайн. Письмо Online Filing Information предназначено для "информационных целей" и предоставляет налогоплательщику идентификатор входа и код доступа, который позволяет получить доступ к My Alabama Taxes.

ACH Credit – Taxpayers making e-payments via ACH Credit must be pre-approved by ALDOR. Log on to My Alabama Taxes and select “Submit an Electronic Funds Transfer Authorization Agreement Form” under Other Actions to submit the form electronically. You must enter a valid business operational reason for using ACH Credit instead of ACH Debit.

No, if an entity elects to be treated as an Electing Pass-Through Entity, the composite return is not required. If an election is not made, partnerships are required to make a composite payment in accordance with §40-18-24.2, Code of Ala. 1975.

Yes, the following documents will be required to be uploaded when filing the return:

  • A copy of pages 1 through 5 of the federal tax return.
  • For taxpayers doing business in Alabama and outside the state of Alabama, a copy of the Alabama apportionment schedule (from Form 20C, Form 20S, or Form 65).
  • Documentation to thoroughly support any exclusion claimed in the computation of the taxpayer’s net worth.

A vessel covered by a certificate of documentation issued pursuant to 46 U.S.C. 12105.

The term does not include a foreign-documented vessel.

ALDOR follows the IRS filing and extension dates for taxpayers filing Medical Cannabis Privilege Tax return (MPT). The six-month extension for filing the MPT return will be granted automatically. The amount of tax due must be paid on or before the original due date, without extension. There is no extension of time to file the initial return (MPT-IN). The MPT-IN must be filed within 2 1/2 months after the issuance of the Medical Cannabis License. Form MPT-V must accompany all Medical Cannabis Privilege tax payments unless payments are made electronically.

 

The owner of a vessel that is 26 feet or more in length and to which Alabama is the state of principal use on or after January 1, 2024, may voluntarily apply for a certificate of title regardless of when the vessel was constructed.

A vessel inspection by ALEA is to verify that a Hull Identification Number (HIN) does not already exist on the hull.

This inspection is not to determine sea worthiness of a vessel.

The relationship between a taxpayer’s Determination Period and the taxpayer’s taxable year is, at first, confusing. But, to understand how to properly compute the Alabama Medical Cannabis Privilege Tax, one must first understand the terms Determination Period and Taxable Year.

DETERMINATION PERIOD: The determination period is defined in §40-14A-1, Code of Ala. 1975, as “the taxpayer’s taxable year next preceding the taxpayer’s current taxable year.”

Как правило, периодом определения является предыдущий налогооблагаемый год налогоплательщика.

TAXABLE YEAR: the taxable year is defined in §40-14A-1, Code of Ala. 1975, as: “the fiscal year used by the taxpayer to file returns required under the income tax levied by Chapter 18 or the financial institution excise tax levied by Chapter 16, or, in the case of an insurance company subject to the premium tax levied by Chapter 4A of Title 27, the calendar year.”

Как правило, налогооблагаемый год означает год (будь то календарный или финансовый), используемый налогоплательщиком для отчетности по налогам.

A “rebuilt vessel” refers to a vessel that is piecemealed together from one or more vessels (i.e., I have the pontoons from a 1992 pontoon boat, I have a frame and floor from a 2005 pontoon boat, and I affix them together to create a “rebuilt vessel”).

ALEA will require a “rebuilt vessel” to meet the same requirements as a Homebuilt Vessel with regard to the future sale of said vessel in order to comply with federal requirements regarding the issuance of a Hull Identification Number (HIN).

The application for vessel title must be electronically submitted to ALDOR and contain the following:

  • Name and addresses of the applicant
  • Name and addresses of all owners
  • Hull identification number or, if none, an application for the issuance of hull identification number for the vessel
  • Vessel number or, if none, an application for vessel number
  • The official number for the vessel if any assigned by the United States Coast Guard
  • Vessel information

These credits will be subject to an approval process when the tax return is filed claiming the credit. The following are credits that do not require pre-certification by an individual income taxpayer through My Alabama Taxes:

 

  • Налоговый кредит на усыновление в Алабаме
  • Credit for Transferring from Failing Public School to Nonfailing Public or Nonpublic School
  • Alabama Accountability Act Credit – Scholarship Granting Organization (SGO) portion*
  • Investment Credit (Alabama Jobs Act)**
  • Порт-Кредит
  • Зачет налогов, уплаченных другим государствам
  • Кредит двойного зачисления
  • Growing Alabama Credit***
  • Innovating Alabama Credit***
  • Rural Physician Credit
  • Alabama Enterprise Zone Act Credit
  • Credit for Taxes Paid to a Foreign Country
  • Подоходный налог Капитальный кредит

 

*Alabama Accountability Act Credit – Scholarship Granting Organization (SGO) portion – The process for reserving a donation to an SGO remains unchanged. Only pass-through entity filers are required to complete the new pre-certification process in My Alabama Taxes for donations made to an SGO when the Alabama Accountability Act Credit is passed through to its members.

 

**Investment Credit (Alabama Jobs Act) – The approval of this credit is managed through the Department of Commerce. Once the Department of Commerce has approved the annual certification, ALDOR will notify the investing company to complete an allocation schedule through My Alabama Taxes. See https://revenue.alabama.gov/tax-incentives/.

 

***Growing Alabama Credit and Innovating Alabama Credit – The process for reserving a donation to an EDO remains unchanged.

If the credit is from a Schedule K-1 issued by a pass through entity, the credit claim will be submitted by the pass-through entity, and no action is required by the individual. The credit claim must be submitted by the entity and approved by the Alabama Department of Revenue before the credit will be allowed on an individual’s income tax return. The pre-certification process must be completed by each entity that was allocated a credit until the credit is allocated to the individual claiming the credit. Additional information about credit pre-certification for pass-through entities can be found at https://revenue.alabama.gov/tax-incentives/.

If you have received a Medical Cannabis Privilege tax delinquency notice from the Alabama Department of Revenue, and you have not filed the required return or made the required payment, do so now to avoid further interest and penalties. Medical Cannabis Privilege Tax Returns must be filed in My Alabama Taxes. See “How do I register for My Alabama Taxes?” if you do not have a My Alabama Taxes account. Instructions can be obtained by clicking on the ALDOR Form page and selecting Medical Cannabis Privilege Tax from the “Categories/Tax” filter. If you are uncertain if a return was required or filed, please forward a copy of the delinquency notice to your tax professional.

If you believe you received the delinquency notice in error and have filed the required return, please provide a copy of the return submission confirmation and proof of payment after consulting with your tax professional. Attach copies of the return confirmation and proof of payment to a copy of the Medical Cannabis Privilege tax delinquency notice and email to medicalcannabisprivilegetax@revenue.alabama.gov or mail the response to:

Alabama Department of Revenue
Income Tax Administration
Business Privilege Tax Section – Delinquency Notice Response
P.O. Box 327900
Montgomery, AL  36132-7900

 

Все кредиты, за исключением налогового кредита на восстановление исторического наследия штата Алабама в 2017 году и кредита по Закону о модернизации железных дорог, переходят к налогоплательщику, имеющему на это право, и могут быть им востребованы.

The Electing Pass-Through would complete Schedule PC. The amounts entered on the Schedule PC will carry over to the Schedule K and K-1s. Many credits now must be claimed on the taxpayer’s My Alabama Taxes account to receive the credit and the Schedule PC attached to Form 65 or 20S. For more information on credits, please visit ALDOR’s Tax Incentives page and see instructions for Schedule PC.

Pass-through entities that file an election to be an Electing Pass-Through Entity must file Form EPT, in addition to Form 65 or 20S, and pay the tax due. The pass-through entity’s tax return is due on the 15th day of the third month after the close of the tax year (i.e., March 15 for calendar year filers).

No, an Electing Pass-Through Entity’s taxable income is calculated in accordance with the provisions §40-18-162, Code of Ala. 1975, as appropriate, and apportioned in accordance with the provisions of §40-18-27, Code of Ala. 1975.

If an extension has been granted for federal purposes, the extension is also granted for Alabama purposes; the Federal Form 7004 must be submitted with the Form 65/20S. The extension only applies to filing a return. No extensions are granted for payment of taxes due.

NOTE: This is an extension for filing purposes ONLY. The full amount of the tax liability is due by the original due date of the return. Payments should be submitted with Form PTE-V Pass Through Income Tax Voucher.

My Alabama Taxes: Taxpayers can make ACH debit payments and credit card payments through their My Alabama Taxes account.

My Alabama Taxes billing payment: Make an ACH debit payment or credit card payment by clicking Pay A Bill I’ve received under Quick payments from the www.myalabamataxes.alabama.gov  home screen. A My Alabama Taxes login is not required, just the billing letter received.

Taxpayer Assistance Group (TAG): Call 334-353-8096 to make a credit card payment over the telephone.

Mail: Check or money orders may be mailed if the amount owed is less than $750. Attach voucher Form MPT-V and payment.

 

Mail to address below:

Налоговый департамент Алабамы
Отдел налогов на привилегии бизнеса
P.O. Box 327320
Монтгомери, AL 36132-7320

Если компания по переезду является нерезидентом и указана в заявлении о закрытии сделки в качестве продавца, то на компанию по переезду распространяются требования раздела 40-18-86.

По закону штата Алабама покупатель обязан удержать налог при продаже или передаче недвижимости штата Алабама нерезидентом. Чтобы удержать налог, покупатель должен определить, является ли "продавец" нерезидентом. Это положение подразумевает необходимость правильно определить "продавца" недвижимости. Таким образом, покупатель должен выяснить, является ли ООО-продавец игнорируемой организацией, чтобы правильно определить продавца.

Федеральная классификация для целей подоходного налога применяется для целей подоходного налога в Алабаме. Поскольку раздел 40-18-86 предусматривает удержание подоходного налога, федеральная классификация также применяется для целей удержания подоходного налога. Соответственно, SMLLC, статус которого не учитывается для целей федерального подоходного налога, не считается продавцом для целей раздела 40-18-86. Вместо этого, владелец SMLLC считается продавцом для целей закона Алабамы.

Уплата суммы, удержанной покупателем, рассматривается как оценочный платеж, уплаченный от имени продавца-нерезидента. Если продавец является корпорацией, сумма, уплаченная покупателем за продавца, будет заявлена в Форме 20C продавца как оценочный платеж.