Today is Friday, June 23, 2017
 
Important Notices!
 
Instructions For Filing Alabama Nursing Facility Returns

This return is required to be filed electronically through My Alabama Taxes (MAT): myalabamataxes.alabama.gov.

General Information For Filing 9-1-1 Prepaid Wireless Service Charge Return

All sellers making retail sales of prepaid wireless telephone service shall collect the Prepaid Wireless 9-1-1 Charge from the consumers and pay the amount collected to the Alabama Department of Revenue ("ADOR"). The return and remittance are due on or before the twentieth day of the month following the month covered by the return. NOTE: EFT payment information must be transmitted by 4:00 p.m. CST (Central Standard Time) on or before the due date, to be considered timely paid.

Returns filed after the due date are subject to a "failure to timely file" penalty equal to the greater of 10% of the tax required to be paid on the return or $50.00. Tax payments received after the due date are subject to a "failure to timely pay" penalty equal to 10% of the delinquent tax. If the tax is not timely paid, interest is also due at the same rate established by the Secretary of the Treasury under authority of 26 USC 6621.

 

Instructions For Filing 9-1-1 Prepaid Wireless Service Charge Returns
Line 1

TOTAL NUMBER OF PREPAID CALLING TRANSACTIONS: Enter total number of prepaid calling transactions sold during the calendar month covered by the return.

Line 2
LESS: NONTAXABLE PREPAID CALLING TRANSACTIONS: Enter the total number of nontaxable prepaid calling transactions included in Item 1. Your records must substantiate such exemption claims.
Line 3
TOTAL NUMBER OF PREPAID CALLING TRANSACTIONS: Total number of prepaid calling transactions will be calculated. (Line 1 minus Line 2))
Line 4
GROSS TAX: Gross tax will be calculated. (Line 3 x $1.75)
Line 5
DISCOUNT: A discount is allowed for payment of the tax shown due on Line 4 (4% of Line 4).
Line 6
NET AMOUNT DUE: Net amount due will be calculated. (Line 4 minus line 5)
Line 7
PENALTY, IF DUE: Returns filed after the due date are subject to a "failure to timely file" penalty equal to the greater of 10% of the tax required to be paid on Line 6 of the return or $50.00. Tax payments received after the due date are subject to a "failure to timely pay" penalty equal to 10% of the delinquent tax. INTEREST, IF DUE: If the tax is not timely paid, interest is due at the same rate established by the Secretary of the Treasury under authority of 26 USC 6621. (Click here to determine current interest rates.) NOTE: If your return or payment is not timely paid, you will be billed the appropriate penalties and interest by the ADOR.
Line 8
CREDIT CLAIMED: Use Line 8 to claim an amount of credit for a prior overpayment. The credit claimed will be applied to reduce the tax liability shown on the return. NOTE: Any credit for prior overpayment must be approved in advance by the ADOR. Credit claimed should not exceed the sum of Line 9 (Tax Due) plus Lines 5 & 6 (Penalty & Interest). Valid excess credit can be claimed on subsequent returns.
Line 9
TOTAL AMOUNT DUE: The total amount due is the result of Line 6 (Net Amount Due) plus Lines 7 (Penalty & Interest) minus Line 8 (Credit Claimed).
Line 10
TOTAL REMITTED: The total amount of payment submitted.