Prerequisite for reserving an Innovate Alabama Credit for an approved qualifying project:
- 捐赠者必须有一个 "我的阿拉巴马州税务 "账户，才能通过ALDOR的在线预订系统预订信贷。
通过 "我的阿拉巴马州税务 "进行在线信贷预订的程序。
第一部分 - 捐献
- 登录到 "我的阿拉巴马州税务"。
- 登录后，浏览到 征税实体的适当税收账户:
- 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.
- 在适当的 帐户，点击 ‘Report a donation to an Innovating Alabama Project 并按以下要求填写。
- 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.
- 捐赠金额 - 输入你所保留的信贷金额。
- 对于选择 "公用事业2.2毛收入许可税 "账户的公用事业公司，请在 "您是否愿意将您的部分捐款分配给您的2.2%许可税"问题上点击'是'或'否'。'
- 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.
第二部分 - 审查提交
捐赠者必须在提交捐赠前通过勾选方框同意捐赠的条款和规则。这些条款和规则包括以下内容。
- 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.
- 如果纳税人的捐赠额大于保留额，则抵免额度仅限于可用于该项目的保留额度。
- 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.
通过 "我的阿拉巴马州税务局 "提交在线信用预订后，应注意什么？
- 捐赠者将收到一个确认号码，确认收到预订。
- 捐赠者将收到My Alabama Taxes随后发出的网络通知，通知他们的捐赠已被EDO批准或拒绝。
- 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.