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Individual Income Tax Filing Information

Automatic Six-Month Extension to File: Individual Income Tax (Form 40, 40A, 40NR)

If you know you cannot file your return by the due date, you do not need to file for an extension. You will automatically be granted an extension until October 15, 2018. If you anticipate that you will owe additional tax on your return you should submit your payment with a payment voucher (Form 40V) with the box “Automatic Extension Payment” checked by April 17, 2018. Except in cases where taxpayers are abroad, no extension will be granted for more than 6 months. An extension means only that you will not be assessed a penalty for filing your return after the due date. Interest on the additional tax due from the due date of the return and any penalties will be assessed if applicable to your return. NOTE: No paper or electronic extension form is needed to be filed to obtain the automatic extension.

Payment Information

Form 40V: If making a payment with your original or amended return (for 2008 and forward), you MUST complete Form 40V. Submit Form 40V along with your payment, loose in the envelope. If you electronically filed your return and are making a payment by check or money order, you must complete a Form 40V. If you are making a payment by credit card, a Form 40V is not required. If you are making an automatic extension payment, you also must use Form 40V unless it is made electronically.

Electronic Payments

For automatic extension payments that are $25,000 or more, the payment must be made electronically. See Section 41-1-20, Code of Alabama 1975 for more information on this requirement. The payments can be made electronically through the following options:

  • ACH Debit: You may pay by ACH Debit by going to My Alabama Taxes. Do not use Form 40V when paying by ACH Debit. You will need to have your bank routing number and checking account number to use this service. No fee is charged for this service. Signing up or using MAT, call the MAT Help Desk toll free at 1-800-322-4106 and select the appropriate option for your needs.
  • Alabama Interactive
  • Credit Card Payments: You may be able to use your credit card to pay your tax liability with Official Payments Corporation, or Value Payment Systems. You may choose to use your Discover/Novus, MasterCard, Visa or American Express card. Value Payment Systems does not accept American Express but has a program called BillMeLater. There is a convenience fee for these services that is paid to Official Payments Corporation, or Value Payment Systems. This convenience fee is determined by each individual provider and may vary.
    • Official Payments Corporation (Discover/Novus, MasterCard, Visa or American Express): Visit site or call 1-800-272-9829. If you choose to use the phone method, you will need to enter the Alabama Jurisdiction Code which is 1100.
    • ValuePaymentSystems (BillMeLater, Discover/Novus, MasterCard or Visa)

Mailing Addresses

Access mailing addresses for specific individual income tax forms for paper filing.

Defined Benefit Report

View an incomplete listing of companies that have notified ADOR that their pension plans qualify as a defined benefit plan.

Alabama E-File Registration Requirements for Tax Practitioners

Alabama has only two requirements to be accepted as an ERO into the AL E-File Program.

  1. You must be accepted with the IRS as an Authorized IRS e-file Provider. Please see IRS Publication 3112 – Applying and Participating in IRS e-file for more information. Once you are approved by the IRS then you are automatically accepted into the AL E-File Program. We do not need a copy of the Federal Form 8633.
  2. You must use Software that has been tested and approved by the State of Alabama. You can check the status of Alabama approved Vendors (link to new Professional Page) by checking the list as shown below.

Note: It is not necessary for you to mail us the AL8453 Alabama Signature document or W-2’s, etc. Please retain all AL/IRS Forms/Schedules in your files for 3 years.

Preparer’s Signature

Alabama does not allow the tax preparer to sign the return with the Practitioner PIN. If you receive a fee to prepare a taxpayer’s Alabama return, then the paid preparer’s information must be completed on the return.

Approved Vendors

Documents

2017 Alabama ERO Handbook for Electronic Filers

Individual E-File Mandate

Requirements for mandatory e-file (rule no. 810-3-27-.09 and 810-3-27-.10) for paid preparers using packaged software:

  • Paper returns with 2-D barcodes are no longer considered as electronically filed
  • An “opt out” election form (Form EOO) must be attached to any paper return submitted by a preparer subject to the electronic filing requirements of Rule 810-27-.09
  • 2-D barcode is still required on any such paper return.

If an income tax return preparer prepares 11 or more acceptable, original individual income tax returns using tax preparation software in a calendar year, then for that calendar year and for each subsequent calendar year thereafter, all acceptable individual income tax returns prepared by that income tax preparer must be filed using electronic technology, as defined in the “Electronic Tax Return Filing Act,” as codified in Chapter 30 of Title 40, Code of Alabama 1975.

Consumers Use Tax Calculator

Access the Consumers Use Tax Calculator to keep track of all the purchases you made but did not pay sales tax on. This applies to retail purchases outside of Alabama, purchases from businesses on the internet, and the purchase of any retail items over the telephone.

Alabama Severance Pay Exemption

Learn more about the exemption for certain employees who lose their jobs as a result of an “administrative downsizing” on the Alabama Severance Pay Exemption page.

NOL Provisions

Access more forms and information pertaining to net operating loss provisions for individuals.