417 20th Street North
Stop 151
Birmingham, AL 35203

Ph: (205) 761-4876

Fax: (855) 822-2206

Visit the Individual & Corporate Income Tax Division

Forms

Yes. According to Reg. 810-3-15-.21 –Nonresident individuals receiving taxable income from property owned or business transacted (including wages for personal services) within Alabama are taxable on such income from within Alabama. They should file a Nonresident Individual Income Tax Return, Form 40NR, each year.

Yes. According to Reg. 810-3-2-.01-Individuals domiciled within Alabama (residents) are taxable on their income, whether earned within or without Alabama, subject to certain exclusions and exemptions as provided under Alabama income tax law, regardless of their physical presence within Alabama at any time during the taxable year. Alabama residents should file a Resident Individual Income Tax Return, Form 40 or 40A, each year.

Alabama law allows relief from an Alabama liability when:

• The liability was caused by the unreported or incorrectly reported income of a person on a joint return
• The person requesting relief has proof that he or she did not know, and did not have reason to know, the income was omitted or reported incorrectly
• Under the circumstances, it is inequitable to hold the person responsible for tax on the unreported or incorrectly reported income
• The person was granted relief from a federal tax balance under Section 6015 of the Internal Revenue Code.

ADOR does not provide tax lien information to credit bureaus, nor do we govern the information listed on credit reports. You must contact the credit reporting agencies for their guidelines concerning your credit file.v

No. All formal payment plans must be set up and/or adjusted by the Collection Services Division.

If you want to establish a payment plan, submit your request under MyAlabamaTaxes. If your liability is in the collection stage, contact the Collection Services Division at (334) 242-1220, or download Form C:41E. Search for Form

No. You may contact Correspondence and Assessments to discuss Federal offsets at (334) 353-0775.

No, Taxpayer Advocacy cannot release liens. You may contact the Collection Services Division to discuss the lien removal process.

If the taxpayer is already under garnishment prior to the opening of an appeal with Taxpayer Advocacy, then the garnishment cannot be stopped.

If the Department assesses civil penalties, such civil penalties shall be waived upon a determination of “reasonable cause.” The burden of proving reasonable cause shall be on the taxpayer. The taxpayer should submit Form 911AL and select the penalty waiver checkbox. See Reg. 810-14-1-.33.01.

Interest cannot be waived. Code of Alabama 1975, §40-1-44 requires that interest shall accrue on all taxes due to the Department. There is no provision for waiver or suspension of interest.

You must file your written notice of appeal within thirty (30) days from the mailing or personal service date of the final assessment, whichever occurred earlier, with the Alabama Tax Tribunal:

Alabama Tax Tribunal
7515 Halcyon Summit Drive, Suite 103
Montgomery, AL 36117

You may only appeal to Taxpayer Advocacy after the appeal rights of the final assessmenthave expired.

No. Please follow the guidelines listed on the petition for review in regards to filing an appeal.

No. If you disagree, you must request a re-hearing with the Tribunal within 15 days of the issuance of the final order.

When a file has been rescinded, the final assessment has been zeroed out and the taxpayer is no longer responsible for the previous balance owed.

Taxpayer Assistance Orders are legal documents written by the Taxpayer Assistance Officer. These orders are used to reduce/rescind final assessments based on corrected information provided by the taxpayer.

You must provide indisputable evidence concerning the tax issue for resolution assistance.

You will be notified in writing from the Office of Taxpayer Advocacy with a signed Taxpayer Assistance Order or a letter from appropriate personnel, depending on the outcome of the review.

When the request for an appeal has been submitted, your documentation will be assigned to an examiner for review. After the documentation review is complete and it is determined that the appealed assessment is not correct, a Taxpayer Assistance Order will be submitted to the Taxpayer Assistance Officer for final review. Once the Taxpayer Assistance Order has been signed, the order will be mailed to you at the current mailing address on file at ADOR (Alabama Department of Revenue).

The Taxpayer Assistance Officer receives requests for appeals by the following methods:

• Department referral: When it is determined by an ALDOR employee that the criteria for referral has been met, the problem will be referred to the Office of Taxpayer Advocacy for resolution.
• Taxpayer request: You, the taxpayer, may directly request assistance using Form 911AL.
• Request by representative on behalf of taxpayer: A taxpayer’s authorized Power of Attorney may directly request assistance.