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  • My business entity type (corporation, LLC, proprietorship, partnership, etc.) changed, but my federal employee identification number remained the same. Do I need a new state withholding tax account number?
View All Withholding Tax FAQs

My business entity type (corporation, LLC, proprietorship, partnership, etc.) changed, but my federal employee identification number remained the same. Do I need a new state withholding tax account number?

Yes, if your business entity type changed, you will need to apply for a new state withholding tax account number by filing the Combined Registration/Application.

Yes, if your business entity type changed, you will need to apply for a new state withholding tax account number by filing the Combined Registration/Application.

Related FAQs in Withholding Tax

Employers and filing agents who submit 10 or more Form W-2s (and/or Form 1099s with Alabama tax withheld) or who have filed and paid electronically during the year must electronically file this information and the Form A-3 online through My Alabama Taxes on or before January 31 of the following year.

One penalty is for the late filing of the withholding tax return and the other penalty is for late payment of the withholding tax. Please see the billing code explanation enclosed with your letter.

Overpayments may be taken as a credit on Line 5 of your next withholding tax return. The return on which a credit is claimed must be accompanied by a brief explanation of where the overpayment occurred in order for the Department to verify the overpayment. If filing electronically, please complete the credit claimed information before submitting your return. If a refund is preferred, Form IT:RE-2WH Application for Refund of Income Tax Withholding can be obtained by submitting a written request to the Department. The written request may be sent in MAT under “I Want To” then “Ask A Question”. Original IT:RE-2WH forms are required and photocopies will not be accepted. Refunds generally take anywhere from 10 to 12 weeks.

No, however, those electing to voluntarily withhold tax must register for a withholding tax account number with the Department and remit the tax withheld. Forms 1099 reflecting Alabama income tax withheld along with Forms W2 must be submitted with the Form A3 Annual Reconciliation on or before January 31 of the following year.

The Alabama Department of Revenue offers a FREE electronic service, My Alabama Taxes (MAT), for filing and remitting withholding tax. MAT is an online filing system developed to allow taxpayers to file and pay their withholding tax electronically.

If you are unable to access your account via the Internet, please contact the Department at (334) 242-1300. In order to access your account via My Alabama Taxes (MAT), you will need your withholding tax account number and Sign On ID and Access Code provided by the Department to sign up in MAT.

Yes, if your business entity type changed, you will need to apply for a new state withholding tax account number by filing the Combined Registration/Application.