估计日历年申报人的纳税到期日：
付款 1 - 4 月 15 日
付款 2 - 6 月 15 日
付款 3 - 9 月 15 日
付款 4 - 12 月 15 日

估算财政年度申报者的纳税截止日期：
应在财政年度第四、第六、第九和第十二个月的 15 日缴税。

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.

可以，上一年度综合申报表中的超额付款可以转入选择通过实体的账户。

不，如果当前的书目是阿拉巴马州的 ELT，则无需支付印刷实体书目的费用。

但是，一旦 ELT 打印在实物产权纸上，就不能再次打印。如果需要更换，必须申请更换产权。

对于合伙企业，将根据《阿拉巴马州 1975 年法典》第 40-18-24 条计算选择通过实体的阿拉巴马州应纳税所得额；对于 S 公司，将根据《阿拉巴马州 1975 年法典》第 40-18-161 条和《阿拉巴马州 1975 年法典》第 40-18-162 条计算选择通过实体的阿拉巴马州应纳税所得额。应税收入应根据《阿拉巴马州 1975 年法典》第 40 篇第 27 章的规定进行分摊。使用附表 K、表格 65 或表格 20S 阿拉巴马州一栏第 1 行至第 17 行的总和来确定阿拉巴马州应纳税收入。在计算阿拉巴马州应纳税收入时，不得扣除根据本规定缴纳的阿拉巴马州税款。

税率为 5%。

对于 2021 年 1 月 1 日或之后开始的纳税年度，《阿拉巴马州 1975 年法典》第 40-18-160 节所定义的任何阿拉巴马州 S 公司以及《阿拉巴马州 1975 年法典》第 40-18-1 节所定义的任何 K 子章实体均可选择作为选择性传递实体纳税。

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

该实体可以要求退款。要申请退款，请使用PTE-C表，并在第5b行列出所支付的估计金额。

选择通过实体必须在随后的纳税年度内的任何时间，或在该纳税年度结束后的第三个月的第 15 天或之前，通过 "我的阿拉巴马州税务"提交 PTE-E 表，该实体在该纳税年度选择不再作为选择通过实体纳税。登录 "我的阿拉巴马州税务"（My Alabama Taxes）后，纳税人将进入 "转手实体"（Pass-Through Entity）账户，点击 "PTE-E 表-更新转手实体选择状态"（Form PTE-E-Update Pass Through Entity Election Status）链接。然后，纳税人将按照说明撤销选择。

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.

首次医用大麻特许权报税是纳税人获得阿拉巴马州医用大麻委员会许可后的首次报税。新获得许可的医用大麻实体（种植者、加工商、药房、安全运输商和检测实验室或综合设施等类别）必须提交初始医用大麻特权税申报表（MPT-IN），并在获得许可后但不迟于许可日期或在阿拉巴马州开始营业后两个半月内（以先发生者为准）支付申报表上报告的特权税。MPT-IN 应在医用大麻许可证最终批准后通过医用大麻委员会的许可证门户网站以电子方式提交。MPT-IN 申报说明，包括医用大麻特权税计算工作表，请访问MPT-IN 说明。

您的 MPT-IN 报税表处理完毕后，将获得一个医用大麻特许税 (MPT) 账号以及 My Alabama Taxes 登录 ID 和访问代码。要创建 My Alabama Taxes 账户，需要指定的凭证。今后所有 MPT 报税表都必须通过 "我的阿拉巴马州税务 "网站https://myalabamataxes.alabama.gov/ 以电子方式提交。

申请时可通过电子方式缴税。如果使用支票或汇票付款，则应在到期付款日（即许可证签发后两个半月）前提交完整的付款凭单 (MPT-V)。MPT-V 可从表格页面下载。

如果在付款到期日之后支付阿拉巴马州医用大麻特许税，则需支付滞纳金和利息。

用于S型公司和有限责任实体的联邦应税收入是传递给股东、成员或合伙人的收入总额。810-2-8-.01（1）（b）和810-2-8-.01（1）（c）。

如果您已收到来自 ALDOR 的医用大麻特许权税拖欠通知，但您尚未按要求提交申报表或付款，请立即提交以避免进一步的利息和罚款。医用大麻特许权报税表必须在 My Alabama Taxes（我的阿拉巴马州税务）中提交。如果您没有 My Alabama Taxes 账户，请参阅 "如何注册 My Alabama Taxes？点击ALDOR 表格页面并从 "类别/税金 "过滤器中选择医用大麻特权税，即可获得相关说明。如果您不确定是否需要申报或已申报，请将拖欠通知的副本转交给您的税务专业人员。

拥有 My Alabama Taxes 账户的个人应完成以下步骤：

• 使用用户 ID 和密码登录。
• 滚动到页面的个人所得税部分，选择税收优惠框中的 "提交抵免申请"。
• 输入信贷申请所需的信息：信贷类型、申报期、信贷金额，并上传附件（包括收到的核实信贷授权的文件）。选择 "下一步"。
• 审查步骤4中输入的信息。选择 "上一步 "来编辑信息，或选择 "提交 "来发送信贷申请进行审查。

没有 My Alabama Taxes 账户或无法创建账户的个人应完成以下步骤：

• 访问 My Alabama Taxes 主页 (www.myalabamataxes.alabama.gov)。
• 滚动到 "个人 "框，点击 "提交个人信贷申请"。
• 输入所需的纳税人信息：法定全名、社会保险号、电子邮件地址和联系电话。选择 "下一步"。
• 输入信贷申请所需的信息：信贷类型、申报期、申请的信贷金额，并上传附件（包括收到的用于核实信贷授权的文件）。选择 "上一步 "返回步骤 3 编辑信息，或选择 "下一步 "审查信贷申请。
• 审查步骤4中输入的信息。选择 "上一步 "来编辑信息，或选择 "提交 "来发送信贷申请进行审查。

否，根据 1975 年阿拉巴马州法典第 40-18-24 节和第 40-18-161 节，计算净收入时不考虑 NOL。

否，选择通过实体必须在纳税年度内的任何时间，或在该纳税年度结束后第三个月的 15 日或之前，通过My Alabama Taxes提交 PTE-E 表，该实体在该纳税年度选择作为选择通过实体纳税。

第 2021-423 号法案并没有为当选 PTE 的任何成员规定申报义务，否则他们没有申报义务。但需要注意的是，如果成员希望申请抵免选择性 PTE 所缴纳的税款，则必须提交申报表并报告其在实体收入中所占的分配份额。

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.

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.

是的，《阿拉巴马州 1975 年法典》第 40-18-160 节所定义的任何阿拉巴马州 S 公司，以及《阿拉巴马州 1975 年法典》第 40-18-1 节所定义的任何 K 子章实体，均可选择作为选择性传递实体纳税。

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.

• 我有一个与政策相关或报告内容的问题。
  • Call 334-242-1443 
  • 电子邮件 localtaxunit@revenue.alabama.gov
• 我有一个关于WRAP数据/报告的问题。
  • 请致电334-353-0440
  • 电子邮件 WRAP@revenue.alabama.gov
• 我有一个关于单点（MFSP，地方燃油税）数据/报告的问题。
  • 请致电334-242-9608，选择6，选择6
  • 电子邮件 mft@revenue.alabama.gov
• 我需要技术援助。
  • 拨打1-866-353-3468
  • 电子邮件 support@alabamainteractive.org

A Hull Identification Number (HIN) is the identifying code for a specific vessel. It is a unique combination of letters and/or numbers affixed to the vessel, and is similar to a VIN on a vehicle.

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: jet skis, sailboats, paddleboats, and rowboats).

Prepare and submit the amended return through My Alabama Taxes.

在支付页面输入你的银行信息。

• 支票或储蓄。选择你的银行账户是支票账户还是储蓄账户。
• 路由号码。输入你的银行路由号码。
• 帐户号码（只有数字）。输入你的银行账户号码。要非常小心，正确输入你的整个银行账户号码。在授权付款之前，请核实你所输入的号码。输入不正确的银行帐号和/或输入阿尔法字符会导致付款被拒绝，造成对贵公司的罚款和利息的评估。

注意： 如果你的银行账户有借记卡，请向你的银行提供以下信息，以便你的银行允许处理缴税而不拒绝。

付款日期。 付款日期是指付款将被发送到你的银行的日期。如果在北京时间下午4点之前授权付款，该日期将默认为当前日期，如果在北京时间下午4点之后授权付款，则为第二天。如果你的付款是针对当前的退税，并且是在汇出到期日之前启动的，那么付款日期是可以编辑的。在这种情况下，你可以选择将你的付款储存到汇出到期日。

如果您希望付款在到期日之前不从您的银行账户中扣除，您必须编辑付款日期字段 并输入该日期。你可以把这个日期改为从默认的付款日期到汇款到期日的任何日期。除非您选择一个较晚的日期，否则付款将在下一个工作日从您的银行账户中扣除，并直接支付给Pay To The Order Of项下所列的政府实体。

到期日。到期日是指在被视为拖欠前的最后一个付款日期。请注意： EFT付款必须在到期日或之前的下午4点前传送，以便国家在付款到期日后的第一个银行日立即获得资金，这样才算及时付款。

汇款到期日。 汇款到期日是指您必须提交EFT付款申报表的日期，以便被视为及时支付。 注意： EFT付款必须在到期日或之前在北京时间下午4点之前传送，以便在付款到期日之后的第一个银行日，国家可以立即获得资金，这样才算是及时付款。

提前申报和付款，并将付款存入仓库。如果你在到期日之前付款，付款将在下一个工作日从你的银行账户中扣除。但是，你可以选择在汇出到期日之前储存你的付款，以便在你指定的日期之前不从你的银行账户中扣除付款。

如果您希望在DUE DATE之前不从您的银行账户中扣款，您必须编辑付款日期一栏并输入该日期。你可以把这个日期改为从默认的付款日期到汇款到期日的任何日期。除非您选择一个较晚的日期，否则付款将在下一个工作日从您的银行账户中扣除，并直接支付给Pay To The Order Of项下所列的政府实体。

逾期申报和支付。如 果你的申报和付款没有及时提交和支付，你将被收取相应的利息和罚款。你不能编辑逾期付款的付款日期字段。付款将在付款日期的下一个工作日从你的银行账户中扣除。

支付给......的订单。

• 阿拉巴马州税务局的付款。支付给阿拉巴马州税务局的款项将直接汇入阿拉巴马州的银行账户。
• 自管辖区的付款。给自管区的付款将被处理并传送到自管区的银行账户，而不是阿拉巴马州的银行账户。一旦处理了带有付款的退货，您就不能通过本系统取消对自管辖区的EFT付款。

金额。将从你的银行账户中扣除的付款金额。

点击 "继续"按钮来验证付款。核实后，点击授权按钮，开始付款并收到你的确认号码。

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.

是的，阿拉巴马州所得税负债超过 500 美元的选择传递实体必须缴纳预估税款。选择通过实体应遵守 1975 年《阿拉巴马州法典》第 40-18-80.1 节的规定（公司的预估税额）。所需分期付款应为所需年度付款的 25%。所需年度付款一般是指 a) 该纳税年度申报表中显示的税额的 100%，或 b) 公司上一纳税年度申报表中显示的税额的 100%，以二者中较小者为准。

如果个人纳税人在申请抵免过程中需要帮助，或对可用的税收抵免有疑问，请致电 334-353-9770 联系个人所得税审计和上诉部门。

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.

• • A Qualified Rescue Squad Member is an active member of an organized rescue squad of a city, town, county or other subdivision of the state or a public corporation;

• • A member of the Alabama Association of Rescue Squads (AARS);

• • Licensed by the Alabama Department of Public Health as an Emergency Medical Services Provider.

§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.

用于S型公司和有限责任实体的联邦应税收入是传递给股东、成员或合伙人的收入总额。810-2-8-.01（1）（b）和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.

直通实体必须在纳税年度内的任何时间，或在该纳税年度结束后第三个月的 15 日或之前，通过 "我的阿拉巴马州税务"在线提交直通实体选择（PTE-E 表），选择作为 "选择直通实体 "纳税。登录 "我的阿拉巴马州税务"（My Alabama Taxes）后，进入 "通过实体"（Pass-Through Entity）账户，点击 "PTE-更新通过实体选择状态"（Form PTE-Update Pass Through Entity Election Status）链接。然后，纳税人将按照说明进行选择。除非该实体适当选择不再作为 "选择通过实体 "纳税，否则该选择对当年及以后所有纳税年度都具有约束力。请注意，该在线选择没有纸质版。

选举应在上述规定的时间内，由该实体的理事机构成员投票或书面同意，以及由持有该实体50%以上投票控制权的所有者/股东投票或书面同意，来完成。

选择通过型实体的所有者、成员、合伙人或股东应有权获得退税抵免，抵免金额应与其在相应纳税年度按比例或分配份额缴纳的阿拉巴马州通过型实体所得税相等。

未在每个季度到期日之前缴纳的预估税款将被征收少缴税款的利息，利息的计算方法是将 26 U.S.C. §6621（根据 §40-18-80.1，Code of Ala. 1975）规定的少缴税款利率适用于少缴税款期间的少缴税款。此外，《1975 年阿拉巴马州法典》第 40-2A-11 节规定的 10% 罚金也适用于未在季度到期日之前支付的预估税款。

ALDOR 的所有权系统 ALVIN 具有一个 VIN 解码器，可输入这些信息。

不过，有时也不会预先填入信息。有时会在选择车辆装饰后填充信息。

建议在谷歌搜索中查找车辆年份、品牌、型号和规格，看看是否能找到空载重量或总车重。

另一种方法是使用 NHTSA VIN 解码器(https://vpic.nhtsa.dot.gov/decoder/)。它有时会提供车辆的相关信息。

如果其他方法都不奏效，您仍然无法确定空车重量，那么您可以输入与 GVWR 输入或预填重量相同的重量。

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.

是的，阿拉巴马州确实签发 ELT。如果为 ELT 设置了指定代理（非发证官员），那么任何记录其留置权的所有权证都将作为 ELT 签发。

medicalcannabisprivilegetax@revenue.alabama.gov

2017年阿拉巴马州历史修复税收抵免和铁路现代化法案抵免必须在选择通过实体的层面上申请，不会传递给实体的合作伙伴。

ALDOR 要求在申请税收抵免时使用附表 EPT-C。该表允许纳税人计算可抵扣税款的总额。在附表 EPT-C 中输入的金额将转入 EPT 表格第 1 页。现在，许多抵免额必须在纳税人的 "我的阿拉巴马州税务"（My Alabama Taxes）账户中申请，以获得抵免额和 EPT 表格所附的 EPT-C 附表。有关抵免的更多信息，请访问ALDOR 的税收激励页面并查看附表 EPT-C 的说明。

https://www.alabamainteractive.org/sos/

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

所有需要预先认证的抵免必须通过 My Alabama Taxes（我的阿拉巴马州税务）提交。个人报税者可通过 "我的阿拉巴马州税务"（My Alabama Taxes）中的个人所得税账户，或从 "我的阿拉巴马州税务"（My Alabama Taxes）中的 "其他链接"（Other links）菜单中选择 "提交抵免申请"（Submit a Credit Claim）选项，提交必要信息。需要个人所得税申报者预先认证的抵免项目有

• 煤炭信贷
• 2011年充分就业法
• 退伍军人就业法--雇主信贷
• 退伍军人就业法》--创业费用抵免
• 合格灌溉/蓄水池系统抵免
• 2013年阿拉巴马州历史修复税收优惠
• 学徒制税收优惠
• 2017年阿拉巴马州历史修复税收优惠
• 2019年铁路现代化法
• 风暴庇护所信贷
• 应急志愿者税收抵免
• 邻里基础设施激励计划信贷*
• 阿拉巴马州电影回扣

*邻里基础设施激励计划抵免--该抵免已于 2015 年到期。不过，可能仍有一些个人所得税申报者有资格申请这一抵免，因为可申请抵免的期限为 10 年。

我的阿拉巴马州税务 "是 ALDOR 的在线申报和支付系统。今后所有 MPT 年度报税表都必须通过 My Alabama Taxes 进行电子申报。

一旦获得批准并颁发医用大麻许可证，ALDOR 将从阿拉巴马医用大麻委员会的许可证申请中收到注册信息。将向纳税人发放医用大麻特许税 (MPT) 账户。纳税人将收到一封 "在线申报信息 "信函，信函中将提供账号、登录 ID 和 "我的阿拉巴马州税务"（My Alabama Taxes）访问代码。收到此信后，纳税人需要访问https://myalabamataxes.alabama.gov/_/#1。在屏幕右上方，您会看到用户名、密码和登录。在该链接下方，您会看到 "创建我的阿拉巴马州税务账户 "链接。点击该链接进行注册。选择：医用大麻特许税。然后提供帐号、登录 ID 和访问代码。这些信息位于（在线申报信息）信中。

如果您对医用大麻特权税有任何疑问，请联系商业特权税科（334-242-1170，选项 8）。

阿拉巴马州税务局的记录显示尚未收到所需的申报表和应缴税款。获得医用大麻委员会许可的企业有责任在获得许可的每个纳税年度缴纳阿拉巴马州医用大麻特权税，无论其经营活动水平如何。最低医用大麻特许税为 100 美元，最高医用大麻特许税为 15,000 美元。

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.

用支票支付的预估税款应与PTE-V表格一起提交，并邮寄到表格上提供的地址。请注意阿拉巴马州 1975 年法典》§41-1-20 规定，所有单笔税款在 750 美元或以上的税款必须以电子方式支付。

有电子支付选项。

ACH Debit - My Alabama Taxes - 纳税人可通过My Alabama Taxes 进行电子支付，用于支付估价、延期、退税和账单。进行电子支付并不需要 My Alabama Taxes 用户名，但建议使用此用户名。

最近在阿拉巴马州州务卿处注册的新纳税人，将收到一封在线申报信息函。在线申报信息函是为了 "提供信息"，并为纳税人提供一个登录ID和访问代码，允许访问 "我的阿拉巴马州税务"。

自动转账贷记 - 纳税人通过自动转账贷记进行电子支付必须事先获得 ALDOR 的批准。登录 "我的阿拉巴马州税务 "，选择 "其他操作 "下的 "提交电子 资金转账授权协议表"，以电子方式提交该表。您必须输入使用 ACH 贷记而非 ACH 借记的有效商业运作理由。

不需要，如果实体选择被视为选择性通过实体，则不需要进行综合申报。如果没有进行选择，合伙企业必须根据 1975 年《阿拉巴马州法典》§40-18-24.2 进行综合支付。

A credit card transaction fee is a charge added to the regular price of an item by a retailer when the purchaser pays for the item using a credit card. Other names for this fee include swipe fee, credit card surcharge, processing fee, service charge, or convenience fee.

These fees are subject to sales and use tax and should be included in the seller’s gross sales on retail transactions when calculating tax due. Example: A sale of tangible personal property totals $100. The customer pays with a credit card and is charged a $3 credit card transaction fee. The total price of $103, including the credit card transaction fee, is subject to sales and use taxes.

A credit card fee, even if separately stated, is part of the retailer’s cost of doing business, and the entire consideration for the sale of tangible personal property is subject to sales and use taxes.

If a transaction consists of only non-taxable goods or services, the credit card transaction fee is not subject to sales and use taxes. Example: A customer is charged $50 for a haircut. The customer pays with a credit card and is charged a $3 credit card transaction fee. Since the haircut is not subject to sales and use taxes, the corresponding credit card transaction fee is not subject to sales and use taxes.

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.

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.

VISIT:  https://marinedebris.noaa.gov/abandoned-and-derelict-vessels/alabama

是的，应纳税收入包括保证付款。

是的，阿拉巴马州允许居民个人就其他州征收的所得税申请税收抵免。该抵免可在 40 号表的附表 CR 中申请。作为此项抵免的证明文件，应包括其他州的申报表副本和该州附表 K-1 的副本。

如果个人未在其他州提交个人所得税申报表，或该州提供了收入免税额，则应提供一份按其他州税率计算税款的形式申报表和州附表 K-1 的副本，作为此项抵免的证明文件。

注意：在被传递实体的联邦申报表上扣除的任何被传递实体税款，如果减少了所有者 K-1 报表上的应纳税所得额，则应在计算阿拉巴马州应纳税所得额时将其加回来。

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.

如果抵免额来自于通过实体出具的 K-1 表，则抵免申请将由通过实体提交，个人无需采取任何行动。抵免申请必须由实体提交并经阿拉巴马州税务局批准后，方可在个人所得税申报表中进行抵免。 在将抵免额分配给申请抵免额的个人之前，每个被分配抵免额的实体都必须完成预认证程序。 有关通过实体进行抵免预认证的更多信息，请访问https://revenue.alabama.gov/tax-incentives/。

这些抵免将在纳税人申报抵免时进行审批。以下是无需个人所得税纳税人通过 "我的阿拉巴马州税务"（My Alabama Taxes）进行预先认证的抵免：

• 阿拉巴马州收养税收优惠
• 从不及格公立学校转入非不及格公立或非公立学校的学分
• 阿拉巴马州问责法》信贷--奖学金授予组织（SGO）部分*
• 投资抵免（阿拉巴马就业法）**
• 港口信贷
• 支付给其他国家的税款的抵免
• 双学年学分
• 阿拉巴马州信贷增长***
• 阿拉巴马信贷创新***
• 乡村医生信贷
• 阿拉巴马州企业区法》信贷
• 向外国缴纳税款的抵免
• 所得税资本抵免

*阿拉巴马州责任法案减免 - 奖学金授予组织 (SGO) 部分 - 向 SGO 保留捐赠的流程保持不变。只有直通实体申报者才需要在 "我的阿拉巴马州税务"（My Alabama Taxes）中完成新的预认证流程，以便在阿拉巴马州责任法案抵免转给 SGO 成员时，对其捐赠进行预认证。

**投资抵免（阿拉巴马就业法案）--该抵免的审批由商务部管理。一旦商务部批准了年度认证，ALDOR 将通知投资公司通过 "我的阿拉巴马州税务 "完成分配表。请参见 https://revenue.alabama.gov/tax-incentives/。

*** 阿拉巴马州信贷增长计划和阿拉巴马州信贷创新 计划 - 向教育发展组织保留捐赠的程序保持不变。

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

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 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.”

一般来说，确定期是纳税人的前一个纳税年度。

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.”

一般来说，应税年度是指纳税人用来报税的年度（无论是日历年还是财政年度）。

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 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.

如果您认为收到的拖欠税款通知有误，并已按要求提交了报税表，请在咨询税务专业人员后提供报税表提交确认副本和付款证明。将申报确认书和付款证明的副本附在医用大麻特许权拖欠税款通知的副本后，通过电子邮件发送至medicalcannabisprivilegetax@revenue.alabama.gov或邮寄至以下地址：

阿拉巴马州税务局
所得税管理
商业特权税科 - 拖欠通知回复
邮政信箱：327900
阿拉巴马州蒙哥马利 36132-7900

除2017年阿拉巴马州历史修复税收抵免和铁路现代化法抵免外，所有的抵免都应传递给符合条件的纳税人，并可由其申请。

选择 "通过 "的公司将填写附表 PC。填入附表 PC 的金额将转入附表 K 和 K-1。现在，许多抵免必须在纳税人的 "我的阿拉巴马州税务 "账户中申请，以获得抵免，并将附表 PC 附在 65 表或 20S 表中。有关抵免的更多信息，请访问ALDOR 的税收优惠页面并查看附表 PC 的说明。

我的阿拉巴马州税务：纳税人可通过其 My Alabama Taxes（我的阿拉巴马州税务）账户进行 ACH 借记付款和信用卡付款。

我的阿拉巴马州税务账单付款：在www.myalabamataxes.alabama.gov主页屏幕的 "快速付款 "下单击 "支付我收到的账单"，进行 ACH 借记付款或信用卡付款。无需登录 My Alabama Taxes（我的阿拉巴马州税务局），只需提供收到的账单信函即可。

纳税人援助小组 (TAG)： 拨打 334-353-8096 电话进行信用卡付款。

邮寄：如果欠款金额低于 750 美元，可邮寄支票或汇票。附上凭证 MPT-V 表和付款。

邮寄至以下地址

阿拉巴马州税务局
商业特权税科
邮政信箱：327320
蒙哥马利，AL 36132-7320

如果已为联邦目的批准延期，则为阿拉巴马州目的也批准延期；联邦 7004 表必须与 65/20S 表一起提交。延期仅适用于报税。支付应缴税款不允许延期。

注意：此延期仅为申报目的。应在原定报税截止日期前缴清全部税款。付款应与 PTE-V 表通过所得税凭单一起提交。

否，选择通过实体的应纳税所得额根据《阿拉巴马州 1975 年法典》第 40-18-162 节的规定计算，并根据《阿拉巴马州 1975 年法典》第 40-18-27 节的规定进行分摊。

选择成为 "选择通过型实体 "的通过型实体，除了提交 65 或 20S 表外，还必须提交 EPT 表，并缴纳应缴税款。通过式实体的纳税申报截止日期为纳税年度结束后第三个月的 15 日（即日历年申报者的 3 月 15 日）。

When trying to complete title applications for vessels that have inches listed on the MSO, please use this Vessel Length Chart for conversion purposes.

Vessel Length Chart