Ala. Admin. Code r. 810-3-39-.09 - Requirements For The Corporate Income Tax Declaration For Electronic Filing
(1) SCOPE - This
rule defines the information required for the Corporate Income Tax declaration
for electronic filing through the Alabama Business Modernized E-File Program
(MeF).
(2) The Corporate Income Tax
Declaration for Electronic Filing requires the following information and
authorization for both Corporation and S-Corporation filers:
(a) The corporation's name.
(b) The corporation's Federal Employer
Identification Number.
(c) The
corporation's address.
(d) The
corporation's phone number.
(e) The
Alabama taxable income reported by the electronic return.
(f) The total tax liability reported by the
electronic return.
(g) The total
tax payments and credits reported by the electronic return.
(h) The total reductions reported on the
electronic return.
(i) The amount
of the refund reported by the electronic return.
(j) The amount of the payment transmitted
electronically.
(k) If applicable,
authorization for the Department and its designated financial agent to initiate
an electronic funds withdrawal (direct debit) entry to the financial
institution account indicated in the tax preparation software for payment of
the corporation's Alabama taxes owed on this return, and the financial
institution to debit the entry to this account.
(l) Authorization for the Department to
discuss the return and attachments with the preparer.
(m) Consent to the disclosure of all
information pertaining to the user of the computer system and software used to
create the business return and to the electronic transmission of the business
tax return to the Department.
(n)
The signature of an officer of the corporation, their title and date of the
signature. The Department will accept a signature made on a signature pad
(defined in
810-3-39-.08
(o) The signature of the electronic return
originator and date of the signature.
(p) An indication whether the electronic
return originator is self-- employed.
(q) The firm name of the electronic return
originator.
(r) The address,
including the zip code, of the electronic return originator.
(s) The Federal Employer Identification
Number of the electronic return originator.
(t) If the paid preparer is different from
the electronic return originator, the following information is required:
1. The signature of the paid preparer and
date of the signature.
2. An
indication whether the paid preparer is self-employed.
3. The firm name of the paid
preparer.
4. The address, including
the zip code, of the paid preparer.
(3) The signatures of the corporate officer,
the electronic return originator, and the paid preparer (if the paid preparer
is different from the electronic return originator) must be affixed to the
Alabama Form AL8453-C - Corporate Income Tax Declaration for
Electronic Filing (C-Corporations) or AL8453-PTE - S-
Corporation/Partnership Income Tax Declaration for Electronic
Filing (S-Corporations) before the return is electronically
transmitted.
(a) Members of the firm or
designated employees may sign for the electronic return originator.
(b) If the taxpayer is unable to obtain the
paid preparer's signature on the Alabama Form AL8453-C/AL8453-PTE, in lieu of
the paid preparer's signature the electronic return originator may attach to
the Alabama Form AL8453-C/AL8453-PTE a copy of the appropriate pages of the
paper return with the paid preparer's signature.
(c) Electronic return originators and
electronic return preparers are prohibited from allowing taxpayers to sign a
blank Alabama Form AL8453-C/AL8453-PTE.
(4) The completed and signed Alabama Form
AL8453-C/ AL8453-PTE will serve as the filing declaration for the electronic
Alabama Corporate Income Tax Return.
(5) The completed and signed Alabama Form
AL8453-C/AL8453-PTE must be retained by the electronic return originator for a
period of three years from the due date of the return or three years from the
date the return was filed, whichever is later. The electronic return originator
will provide the Department with the original Alabama Form AL8453-C/AL8453-PTE
within five business days of receiving a written request for the documents from
the Department.
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Notes
Authors: Neal Hearn, Kathleen C. Abrams, Veronica Jennings,
Melissa A. Gillis, Michaelyn N, Adams
Statutory Authority: Code of Ala. 1975, ยงยง 40-2A-7(a)(5), 40-30-5.
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