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More In Income Tax
Electing Pass Through Entities
Withholding Tax
Corporate Income Tax Audit and Appeals
Online Estimate Payments and Extension Payments
Alabama Accountability Act
Overtime Pay Exemption – Amended
Individual Income Tax Audit and Appeals
Audit Process – Corporate
Audit Process – Individuals
Software Vendor Information – Paper and MeF
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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, 2021. If you anticipate that you will owe additional tax on your return, then you should submit your payment with a payment voucher (Form 40V) with the box “Automatic Extension Payment” checked by May 17, 2021. Except in cases where taxpayers are abroad, no extension will be granted for more than six 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

If you’re making a payment with your original or amended return (for 2008 and forward), then 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 My Alabama Taxes.

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, 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-2s, etc. Please retain all AL/IRS Forms/Schedules in your files for three 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

2023 Alabama ERO Handbook for Electronic Filers

2023 Alabama Form 40 Rejection Codes

2023 Alabama Form 40NR Rejection Codes

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.