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  • Am I required to register a financial institution excise tax account?

Am I required to register a financial institution excise tax account?

我是一家新加入阿拉巴马州的金融机构,我的第一次付款和/或退税是在当前申报期。 我是否需要注册一个金融机构消费税账户?

是的,如果你是一个没有ADOR纳税人账户的新实体,需要使用我的阿拉巴马州税务局(MAT)完成一个新的纳税人/账户注册申请。 关于注册所需的信息,请点击以下链接:https://revenue.alabama.gov/business-registration/,并点击新实体标签。

如果你是一个没有MAT税务账户的现有实体,请访问MAT以申请一个新的税务账户。 要申请增加一个新的税务账户,请点击以下链接:https://revenue.alabama.gov/business-registration/,并点击现有实体标签。

Yes, if you are a new entity without an ALDOR taxpayer account, a new taxpayer/account registration application is required to be completed through the My Alabama Taxes portal. For information required to register, visit https://www.revenue.alabama.gov/entity-registration/register-a-business/.

If you are an existing entity without a My Alabama Taxes tax account, visit My Alabama Taxes to request a new tax account. For more information, visit https://www.revenue.alabama.gov/entity-registration/register-a-business/.

金融机构消费税的相关常见问题

ACH信贷 - 纳税人可以通过电子资金转账(EFT)汇出税款。纳税人必须得到ADOR的预先批准。要注册,请填写并提交EFT表格:EFT授权协议表,或致电EFT部门:1-877-256-2447或(334)353-7659。有关EFT的更多信息,请访问ADOR的 "付款 "页面。

ACH借记 - 通过ACH借记进行电子支付的纳税人必须有一个登录ID和访问代码来登录我的阿拉巴马州税务局(MAT)。预先注册是不需要对发票或评估进行支付的。

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,允许通过互联网访问我的阿拉巴马州税收(MAT)。

阿拉巴马州互动 - 本局将通过阿拉巴马州互动接受电子支付的预估和自动延期支付。请访问税收估算或税收延期。

不以电子方式汇出的少于750美元的款项必须与FIE-V表一起汇出。如果以电子方式汇款,请勿邮寄FIE-V表。要获得FIE-V表格,请访问

表格

信用社将在ET-1表第1行填写其财务报表净收入。

Section 40-16-1.3, Code of Alabama 1975, states that the net income for Credit Unions is the “financial statement income which is the final net income amount, total revenue less total expenses, calculated for financial statement purposes and reported to the Internal Revenue Service as a tax exempt organization and to the Alabama Credit Union Administration (ACUA), or other government regulatory authority.”

为了支持第 1 行,信用社需要在提交 ET-1 表格的同时,提交联邦表格 990/990T 和提交给全国信用社协会(NCUA)或其他报告/保险实体(如美国股份保险公司(ASI))的催缴报告的副本。

Yes, the taxpayer can submit the Alabama Form PWR after paying all tax and interest due. The PWR does not guarantee relief of penalty. To obtain Form PWR visit revenue.alabama.gov.

 

是的,联邦限额是联邦应税收入的10%,没有扣除的好处。

To report changes made by the IRS, a corporation shall file an amended Form ET-1 for the specific tax period. The following information MUST be included with the amended return (see above and Regulation 810-3-40-.01(4)):

  • A complete copy of the finalized revenue agent’s report (RAR) provided by the IRS to include, but not limited to, Form 4549-A, 4549-B and Form 870,
  • A copy of the Form ET-1/ET-1C as originally filed, and
  • Federal form as originally filed and/or amended.
  • If the financial institution is part of a consolidated group, the following information is required along with the above information:
  • A listing of the IRS adjustments made to each company in the consolidated group,
  • A copy of the Federal Form 851, Affiliations Schedule,
  • A copy of the income statement spread for every company, and
  • A copy of the consolidated Federal 1120 as originally filed and/or amended.

If the IRS audit results in a refund, the request for refund must be made within one year from the date of final determination of the IRS audit. If the audit results in additional tax due, the department can assess the additional tax within one year after the department has been notified.

修正后的申报表应完整、准确地填写。修正后的申报表应包括对提交修正后的申报表的详细解释,验证修正后的变化的证明文件,以及计算应付的额外金额或应付的退款。空白或部分填写的收入表需要特殊处理,会延误处理,并造成不必要的开支。