Today is Saturday, October 25, 2014
Important Notices!
*****  Administrative Law Division Move Effective October 1st, 2014  *****
The Taxpayer Fairness Act transfers Revenue's Administrative Law Division to the newly-created Alabama Tax Tribunal; their website is now http://taxtribunal.alabama.gov/.
 
ADOR - Sales & Use Tax-FAQs

Paperless Filing & Payment System Frequently Asked Questions

WHICH TAXES MUST BE FILED ONLINE?
State Sales Tax, Sellers Use Tax, Consumers Use Tax, Rental or Leasing Tax, Lodgings Tax, Utility Gross Receipts, Utility Service Use Tax, Mobile Telecommunications Service, Contractors Gross Receipts Tax, Pharmaceutical Providers Tax, Alabama Nursing Facility Tax, and State Administered Local Sales, Use, Rental or Leasing, and Lodging Taxes.

For withholding tax, if you meet the threshold requirements to pay through EFT (the current threshold is for payments of $750 or more), you must file and pay electronically. If you do not meet the threshold requirements, filing withholding tax electronically is an option. NOTE: If you file withholding tax electronically, you must also pay electronically.

WHY DO I HAVE A CITY & COUNTY TAX RETURN ON MY MAIN MENU WHEN I DIDN'T APPLY FOR ONE?  DO I NOW HAVE TO FILE THIS RETURN?
If you do not ever owe state-administered city and county taxes, you are not required to file this return.  This City & County Tax Return is available for you to file certain self-administered city and county taxes beginning April 1, 2004.  Click here for a list of these.  In the event you subsequently owe state-administered city and county taxes, you are required to file those taxes on this return.

WHAT ARE THE SYSTEM REQUIREMENTS?
Please click here

IS THE WEBSITE SECURE?
Yes.  The Alabama Paperless filing and payment system uses the most up-to-date security technology to assure the privacy of your transactions. In addition, the login and user authentication areas are designed to assure users that only they can access their sensitive tax filing information.

MY SYSTEM CAN'T ACCESS THE PAPERLESS FILING SYSTEM, WHAT ARE SOME THINGS THAT I CAN CHECK?
Please click here.

WHERE DO I FIND MY SIGN ON ID AND ACCESS CODE?
The Access Code and Sign On ID are located in the notification letter you received from the Alabama Department of Revenue. If you have misplaced this letter, please contact the Alabama Department of Revenue at (334) 242-1490 for business taxes, or (334) 242-1300 for withholding tax assistance.

ARE MY SIGN ON ID AND ACCESS CODES FOR WITHHOLDING TAX THE SAME FOR SALES TAX?
Your Sign On ID and Access Code may be the same as your sales tax, depending on how your account was set up with the Department. If you prefer them to be different, contact the Withholding Tax Section at (334) 242-1300.

HOW DO I RESET MY PASSWORD?
The password is user-generated. If you have forgotten your password and receive an error message, you will need to correctly answer the password hints you selected on the Create User Profile page during your online registration (access this through the link 'Password Hint' in the error message you receive). Upon answering the hints correctly, you will be taken to the Main Menu of your online account. You will then need to select Change Profile from the Main Menu to change the password. This function is for User 001. Any additional users must be reset by the 001 administrator. Pressing the “Enter” key on your keyboard instead of the “Continue” button on the webpage will not provide the error message with the link to the Password Hints.  Be sure to always click on the system’s navigation buttons.

SHOULD I RECEIVE A CONFIRMATION NUMBER?
Yes. The confirmation number is provided on the Confirmation Page to confirm filing and payment information. If you use the telefile system the confirmation number is provided at the end of the call.  The confirmation number begins with an N followed by 10 numbers.

WHAT ARE THE SUBMISSION DATES FOR THE FILING OF MY BUSINESS TAX RETURN?
Sales, use and business tax returns are due on or before the 20th day of the month following the month of the return, except for Nursing Facility Tax which is due on or before the 10th.   If you file your return early before the Due Date, you can choose to warehouse your payment so that the payment will not be deducted from your bank account until one business day subsequent to the Payment Date that you selected. If you choose not to edit the payment date, the payment date will default to the same date you are filing your return and the payment will be made the next business day if your return is filed before 4:00 p.m. CST, or two subsequent business days if filed after 4:00 p.m. CST.  If you wish for the payment to NOT be deducted from your bank account until the DUE DATE, you must EDIT THE PAYMENT DATE FIELD and enter that date.  You can change this date to any date from the default Payment Date up to the REMIT DUE DATE.  Unless you select a later date, the payment will be deducted from your bank account the NEXT BUSINESS DAY.

NOTE:  If you have debit block on your bank account, please provide the following information to your bank so that your bank will allow the tax payment(s) to be processed without rejecting:

1592957887  (Company ID #) for Alabama Department of Revenue Payments Click here  for Company ID #'s for Self-Administered Jurisdiction Payments

WHAT ARE THE SUBMISSION DATES FOR THE FILING OF MY WITHHOLDING TAX?
If you are filing Form A-6, your electronic payment must be transmitted before 4:00 CST on or before the due date, to be considered timely filed. The due date for Form A-6 is the 15th of the following month.

If you are filing Form A-1, your electronic payment must be transmitted before 4:00 CST on or before the due date, to be considered timely filed. The due date for Form A-1 is the last day of the month following the end of the quarter.

If you file your return early before the Due Date, you can choose to warehouse your payment so that the payment will not be deducted from your bank account until one business day subsequent to the Payment Date that you selected. If you choose not to edit the payment date, the payment date will default to the same date you are filing your return and the payment will be made the next business day if your return is filed before 4:00 p.m. CST, or two subsequent business days if filed after 4:00 p.m. CST.  If you wish for the payment to NOT be deducted from your bank account until the DUE DATE, you must EDIT THE PAYMENT DATE FIELD and enter that date.  You can change this date to any date from the default Payment Date up to the REMIT DUE DATE.  Unless you select a later date, the payment will be deducted from your bank account the NEXT BUSINESS DAY.

WHAT ARE THE SUBMISSION DATES FOR THE FILING OF MY PAYMENT?
Sales, use, and business tax payment transactions are due on or before the 20th day of the month following the month of the return, except for Nursing Facility Tax which is due on or before the 10th.

PLEASE NOTE: EFT payments must be transmitted BEFORE 4:00pm CST on or before the due date, to be considered timely paid. This means that the return must also be submitted BEFORE 4:00pm CST on or before the due date. 

NOTE:  If you have debit block on your bank account, please provide the following information to your bank so that your bank will allow the tax payment(s) to be processed without rejecting:

1592957887  (Company ID #) for Alabama Department of Revenue Payments Click here  for Company ID #'s for Self-Administered Jurisdiction Payments

Check payments must be postmarked by the due date. You may file the return at any time up until the due date to be considered timely.

If you file your return early before the Due Date, you can choose to warehouse your payment so that the payment will not be deducted from your bank account until one business day subsequent to the Payment Date that you selected. If you choose not to edit the payment date, the payment date will default to the same date you are filing your return and the payment will be made the next business day if your return is filed before 4:00 p.m. CST, or two subsequent business days if filed after 4:00 p.m. CST.  If you wish for the payment to NOT be deducted from your bank account until the DUE DATE, you must EDIT THE PAYMENT DATE FIELD and enter that date.  You can change this date to any date from the default Payment Date up to the REMIT DUE DATE.  Unless you select a later date, the payment will be deducted from your bank account the NEXT BUSINESS DAY.

WHAT ARE THE DUE DATES FOR W-2 AND 1099 INFORMATION?
The due date for Forms W-2 and Form A-3, Annual Reconciliation of Alabama Income Tax Withheld,  is the last day of February of the following year.  If Alabama income tax was voluntarily withheld  from non-wage payments and reported on Form 1099, such returns must also be submitted with Form A-3 and/or W-2s and filed the last day of February.

IF I FILE MULTIPLE RETURNS, CAN I MAKE A SINGLE PAYMENT?
No. A separate payment is required for each return, otherwise the payment will not match up with the return and your account may not receive proper credit for the payment.

IF I FILE MY RETURN BEFORE THE DUE DATE, WHEN WILL MY PAYMENT BE DEDUCTED FROM MY BANK ACCOUNT?
If you file your return early before the Due Date, you can choose to warehouse your payment so that the payment will not be deducted from your bank account until one business day subsequent to the Payment Date that you selected. If you choose not to edit the payment date, the payment date will default to the same date you are filing your return and the payment will be made the next business day if your return is filed before 4:00 p.m. CST, or two subsequent business days if filed after 4:00 p.m. CST.  If you wish for the payment to NOT be deducted from your bank account until the DUE DATE, you must EDIT THE PAYMENT DATE FIELD and enter that date.  You can change this date to any date from the default Payment Date up to the REMIT DUE DATE.  Unless you select a later date, the payment will be deducted from your bank account the NEXT BUSINESS DAY

NOTE:  If you have debit block on your bank account, please provide the following information to your bank so that your bank will allow the tax payment(s) to be processed without rejecting:

1592957887  (Company ID #) for Alabama Department of Revenue Payments Click here  for Company ID #'s for Self-Administered Jurisdiction Payments

IF I CHOSE TO PAY BY CHECK RATHER THAN EFT, WHEN IS THE PAYMENT DUE?
Your payment by paper check must be postmarked by the U. S. Postal Service by the due date applicable for that return to be considered timely paid.

NOTE: Withholding tax must be paid electronically if filed electronically.

WHAT ARE THESE FIELDS IN THE FORM?
For a description of the fields in the form, click on the word "instructions" and the description of the field will be displayed.

ONE OF THE WEB PAGES IS NOT WORKING.
Please contact the Alabama Department of Revenue at: 1-866-576-6531.

DOES MY REGISTRATION EXPIRE?
Taxpayer registrations have no expiration date and remain active until closed or inactivated.

HOW DO I CLOSE MY ACCOUNT?
You can now close your business tax account online by following these three easy steps:  1) Log in to the Paperless Filing and Payment System and scroll to the bottom of the Main Menu to select the “Close Tax Accounts” link, 2) Properly complete the “Close Business Tax Account” page and press “Continue”, 3) After verifying that the information you entered is correct, press “I Agree” to receive your Confirmation Number.  Alternatively, you may download the Business or Account Closing Form from the Alabama Department of Revenue's website: http://revenue.alabama.gov/salestax/stforms.html.    Complete and mail it to the address provided at the top of the form.

To close your withholding tax account, select the box on Line 1 of Form A-1 or A-6. You will be instructed to complete Form A-7.

To close a self-administered local account that you file online through the Paperless Filing & Payment System, contact the self-administered locality.

DO I HAVE TO ENTER MY EMAIL ADDRESS?
No, this is not required. However, providing the information will allow us to send pertinent information and updates directly to you electronically without any mail delay, and will allow an e-mail confirmation to be sent to you each time you successfully file a return.

WHY DO WE HAVE TO FILE ELECTRONICALLY?
Electronic filing is much easier to use and eliminates the need for paper coupons, stamps, envelopes, and last minute runs to the Post Office. It will also ensure that your information is mathematically accurate before the return is filed. This system will allow the department to reduce administrative costs while maintaining the privacy of your tax information.

For withholding tax, if you meet the threshold requirements to pay through EFT (the current threshold is for payments of $750 or more), you must file and pay electronically. If you do not meet the threshold requirement, filing electronically is an option.

WHAT HAPPENS IF I REFUSE TO FILE ELECTRONICALLY?
If a taxpayer fails to file an electronic return, a penalty of 10% of the tax or 50 dollars ($50), whichever is greater, will be applied.

For withholding tax, if you meet the threshold requirements to pay through EFT (the current threshold is for payments of $750 or more), you must file and pay electronically. Substantial penalties can be assessed for noncompliance.

WHAT HAPPENS IF I DON'T HAVE A COMPUTER?
ADOR is providing public access to computers in the taxpayer service centers located throughout the state. In addition, the public libraries have computers available to the public at no cost. If these options are not convenient for you, you may use the telefile system by calling the toll free number: 1-800-828-1727. To locate a taxpayer service center near you please visit the Department's website at: http://revenue.alabama.gov/salestax/tpservcenters.html.

HOW DO I AMEND A PRIOR PERIOD RETURN?
You will need to file a paper return to amend a return. This may be done by submitting a copy of the transmitted filing (Confirmation page). Write the word "AMENDED" across the top of the return. Make the needed changes by crossing out the incorrect information and inserting the correct information or calculations.  Below the remittance box, write the words "PREVIOUSLY REMITTED" and the amount of the previous payment. Mail the completed return along with any additional amount due (or make an additional electronic payment for the difference due) to the Alabama Department of Revenue, P.O. Box 327710, Montgomery AL, 36132-7710. Overpayments that result from an amended return can be deducted on the credit claimed line of future returns filed.  If you need assistance to file your amended information, contact the Department of Revenue. The phone number is (334) 242-1490.

NOTE:  If you need to amend a self-administered local return that was filed through the Paperless Filing & Payment System, you should contact the self-administered locality for instructions.  Click here for the self-administered contact information.

For withholding tax, you can submit a letter with detailed information including the period you are amending and a check if additional tax is due.

CAN I FILE A NEGATIVE RETURN ONLINE?
No. You may enter deductions on a return to bring the amount of tax due to $0.00. If you have deductions greater than the amount of your sales, you can use the remaining deductions on subsequent returns or contact the Alabama Department of Revenue at 1-334-242-1490 for instructions.

CAN I FILE LOCAL TAXES FOR ALL JURISDICTIONS ONLINE?
No. Taxes for cities and counties that are state administered can be filed online with the department.  Beginning April 1, 2004, certain self-administered city and county taxes can be filed online:  Click here for a listing of these taxes.  These taxes will remain self-administered even though you can file and pay them online along with the state administered city and county taxes.  If you need to know which jurisdictions are state administered, you may go to the website: http://revenue.alabama.gov/salestax/sales/index.cfm

WHY DIDN'T I RECEIVE A COUPON BOOKLET?
The Alabama Department of Revenue has mandated electronic filing for State and state-administered Local business taxes (i.e. sales, use, rental, lodgings, etc.) and will not be mailing out coupons. You should have received an information packet notifying you of this change. If you did not receive the information packet, you may contact the Department at (334)242-1490.

You should receive a State of Alabama Employers Returns of Income Tax Withheld coupon booklet by the end of January. If you do not receive a booklet, please contact the Withholding Tax Section at (334) 242-1300.

WHAT INFORMATION IS NEEDED IN ORDER TO LOG-ON THE SYSTEM TO FILE RETURNS?
If you have a valid account number with Alabama Department of Revenue, you will need your Sign On ID, Access Code, user ID and password to log onto the system to file returns. The sign on ID and access code can be found in your ADOR Paperless filing information packet. The user ID and your self-selected password will be displayed on the User Profile page. Please retain a print out of the User Profile page for future access.

THE LOCALITY CODE SHEET YOU MAILED ME HAS THE CODE FOR A CITY/COUNTY BUT THE ONLINE FILING SYSTEM WILL NOT ACCEPT IT.  WHY?
The form mailed to you provided the codes for all cities and counties located within the state that levy a sales, use, lodgings and rental tax. Currently the department does not collect the taxes for all of those localities. Many of them collect their own taxes or have outside agencies collect the taxes for them. You may go to the department's website to get more information regarding the local jurisdictions. The web address is: http://revenue.alabama.gov/salestax/sales/index.cfm

HOW DO I KNOW IF I AM DOING THE RIGHT THING WITH MY TAXES?
For business tax assistance, please contact the Alabama Department of Revenue at (334) 242-1490.

For withholding tax assistance, please contact the Withholding Tax Section at (334) 242-1300.

HOW DO I KNOW IF I AM DOING THE RIGHT THING WITH MY RETURN?
For return assistance, click on the "Demo Return" link to view the interactive demonstration of the system functionality. Or, click on the "Form Instructions" link located at the top of each return to review specific form instructions.