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

• Доноры должны иметь учетную запись My Alabama Taxes, чтобы зарезервировать кредит через систему онлайн-бронирования ALDOR.

Процедуры резервирования кредита онлайн через My Alabama Taxes:

Часть I - Сделать пожертвование

• Войдите в систему My Alabama Taxes.
• После входа в систему перейдите в раздел соответствующий налоговый счет для объекта налогообложения:
  • 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.
• Под соответствующим Счет, нажмите на ‘Report a donation to an Innovating Alabama Project и заполните необходимые поля следующим образом:
  • 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.
  • Сумма пожертвования - Введите сумму резервируемого кредита.
    • Для коммунальных предприятий, выбравших счет "Utility 2.2 Gross Receipts License Tax", нажмите 'Yes' или 'No' на вопрос: 'Хотите ли вы выделить часть вашего пожертвования на ваш 2.2% лицензионный налог?'
    • 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.

Часть II - Представление отзыва

Перед отправкой пожертвования донор должен согласиться с условиями и правилами пожертвования, поставив галочку в соответствующем поле. Условия и правила включают следующее:

• 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.
• В случае если пожертвование налогоплательщика превышает сумму резервирования, кредит ограничивается суммой резервирования, доступной для проекта.
• 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.

Что следует ожидать после подачи заявки на получение кредита через систему My Alabama Taxes:

• Донор получит номер подтверждения, подтверждающий получение заказа. 
• Донор получит последующее веб-уведомление от My Alabama Taxes с информацией о том, было ли его пожертвование одобрено или отклонено EDO.
• 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.