Today is Sunday, April 20, 2014
Important Notices!
*****  Subchapter-S & Subchapter-K 2013 Tax Payment Notification  *****
Payments made through My Alabama Taxes (MAT) by Subchapter-S Corporations and Subchapter-K Entities for the 2013 tax year should be made using the Pass Through Entity (PTE) Tax Type.
*****  File your Individual Income Tax Return for FREE! See how at the Free Filing Startup page!  *****
 

Visit MAT to check your refund status or businesses can register for new tax accounts, file & pay business-related taxes.

From one-person entities to large corporations or financial institutions, this section is for you!

Whether you're moving to Alabama or are a lifetime resident, get your state tax info here.

Welcome, practitioners! Find the latest filing requirements or anything else for your tax client needs.

Free New Business Workshops

  • Thu 4/24/14, Montgomery @ 3:00 PM or 6:00 PM
  • Tue 5/6/14, Tuscaloosa @ 3:00 PM or 6:00 PM
  • Tue 5/13/14, Muscle Shoals @ 10:00 AM until 11:30 AM
  • Tue 5/13/14, Mobile @ 3:00 PM or 6:00 PM
  • Tue 5/20/14, Gadsden @ 3:00 PM or 5:30 PM
  • Thu 5/22/14, Huntsville @ 10:00 AM or 2:00 PM

...see more workshops

iPhone Apps

Download our free iPApps at the AppStore!

Looking For?...

Looking for this year's fillable individual income tax forms? Visit the 2013 Fillable Individual Income Tax Forms page.
Looking for Motor Fuels, Severance, Tobacco, Auto Dismantler & Parts Recycler, Terminal Tax, Scrap Tire Environmental, Oil & Gas, Forest Products, Coal/Iron Ore Severance, Natural Minerals taxes or Motor Fuels Licensed Distributors? Visit the Business & License Tax Division.
Looking for Sales, Consumer Use, Sellers Use, Rental, Lodgings, Utility Gross Receipts, Utility Service Use, 2.2% Utility License, Mobile Telecomm Service, Local Sales/Use/Rental/Lodgings, Dry Cleaning Registration, Prepaid Wireless 9-1-1- Charge, Casual Sales & Use, Contractor's Gross Receipts, Pharmaceutical Providers, Nursing Facilities, or Hydroelectric Kilowatt taxes? Check the Sales & Use Tax Division.
Looking for information and/or forms concerning tax fraud, homemade trailers, and assembled, rebuilt or salvage vehicles? Go to the Investigations Division.

Tax Violations

To report potential criminal tax violations, call 334.242.3012.

To report non-filers, call 334.353.8466.

You may also use our online Contact Form.

Announcements

Getting a Refund? -- Choose Direct Deposit! It's the fastest, safest, and most environmentally-friendly way to securely receive your refund directly into your bank account.

The Alabama Accountability Act (AAA) of 2013 Guidance: Please see the Alabama Accountability Act Guidance page to learn more about the new law; additional guidance and information will be posted there as it becomes available.

Get the Latest Information on All ADOR Rules: Sign up to receive notifications of ADOR rule hearings, rules pending agency certification, and rules pending final adoption.

View Estimated Tax Payments in MAT: You may now view a record of your individual and corporate estimated tax payments directly in MAT by logging in at https://myalabamataxes.alabama.gov/.

Pay Your Tax Bill in MAT: If you've received a letter, go to My Alabama Taxes and click on the Make a Billing Payment link. All you need are your Account ID and Letter ID (which can be found in the upper right-hand corner of the billing letter) to initiate a payment. The Alabama Department of Revenue provides this service free of charge.

Welcome to the Alabama Department of Revenue...

Our Location

State of Alabama
Department of Revenue
Gordon Persons Bldng
50 North Ripley Street
Montgomery, AL 36104
InfoLine  334.242.1170

What's New?

Sales & Use Tax Guidance for Contractors, Subcontractors, and Governmental Entities....Be sure to check out ADOR's latest tax guidance information concerning construction-related contracts and applicable exemptions here.

2014 Tax Filing Season....New tax credits, new refund donation check-offs, and additional tax return security features headline the list as to what is new this filing season for Alabama taxpayers. Get the details here.

Local Nexus Rule.... The new regulation creates seller responsibility to collect and remit local sales or use tax by imposing the same standards applicable for determining whether a seller is obligated to collect and remit Alabama (state-level) sales and use tax. View the rule here.

New Online License Plate Pre-commitment System....If you are an Alabama vehicle owner wishing to pre-order one of the currently-approved new distinctive license plates designs, the process just became much easier. Learn more about the new online system here.

New mailing address for Auburn/Opelika Taxpayer Service Center....The Auburn/Opelika Taxpayer Service Center has a new mailing address: 3320 Skyway Drive, Suite 808, Opelika, AL  36801. The physical address remains unchanged.

Looking for ADOR workshops, seminars?....Be sure to check ADOR's New Business Workshops. Make plans now to attend one of the workshops in your area. In addition to hosting events, ADOR presenters participate in various seminars, workshops throughout the year providing state tax updates and tax filing information for both taxpayers and tax practitioners.

ONE SPOT is here....Alabama retailers can now file and pay state, county, and city sales, use, and rental taxes all in one place and at no cost using the Optional Network for Single Point Online Transactions (ONE SPOT) portal. Learn more about ONE SPOT here.  

Get the latest information on ADOR's administrative rules....Sign up here to receive notifications of ADOR rule hearings, rules pending agency certification, and rules pending final adoption.

Be Sure to Insure....Real-time mandatory liability insurance verification is here. Read more about it here.

Looking for the Certificate of Compliance for your Secretary of State filing?....To download an application, click here or call the ADOR at (334) 242-1189 to request an application. To learn more about the requirements associated with a foreign company's closing or withdrawal from business activity, visit the Alabama Secretary of State's Office at http://www.sos.state.al.us/downloads/corpForms.aspx.

MV Regulatory License Applications Submitted Electronically....Effective Aug. 1, 2012, all regulatory license applications for new and used motor vehicle dealers, wholesalers, reconditioners, and rebuilders must be submitted electronically, using the department's new licensing program. View the Notice for more information.

Alabama Streamlined Sales and Use Tax Commission Issues Preliminary Report Aug. 3....The Alabama Streamlined Sales and Use Tax Commission issued its preliminary report of the Alabama Streamlined Sales and Use Tax Commission Amendments to the Code of Alabama 1975 for Compliance with Streamlined Sales and Use Tax Agreement on Aug. 3, 2012. Download a copy of the Preliminary Report.

Tobacco Tax Returns Go "Paperless"....Effective July 1, 2012, business taxpayers filing the Monthly State Tobacco Tax Return by Tobacco Distributors (Form TOB:OTP) and the Monthly County Tobacco Tax Return (TOB:TTCO-A) are required to file their returns electronically. Read the Press Release for more information.

Alabama Streamlined Sales and Use Tax Commission Issues Report....On Feb. 13, 2012, the Alabama Streamlined Sales and Use Tax Commission issued its report as required by Act 2011-563. Download a copy of the report here: Alabama Streamlined Sales and Use Tax Commission Report.

Failure to Pay Penalty Reminder....Act 2009-144, effective March 24, 2009, imposes a failure to timely pay penalty. This new penalty applies to any tax amount that was required to be shown on any tax return, if the tax remains unpaid after 30 calendar days from the date the department notifies the taxpayer of the unpaid amount.

Important Withholding Tax Reminder....Accountants or tax filing services who file withholding tax returns and payments on behalf of employers must register with the ADOR as a bulk filer and must utilize their bulk filer registration when filing withholding tax returns on behalf of their clients.