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State Contacts ERO Assistance: (334) 353-9497 Taxpayer Assistance: (334) 242-1170 Where's My Refund?: (855) 894-7391 |
State Resources Alabama DOR Info for Tax Pros Where's My Refund? |
TaxSlayer Pro Knowledgebase Alabama Articles
Alabama Forms and Instructions
Individual Corporation S Corporation Partnership Fiduciary
E-file Info ● General Tax Return Info ● Filing Status Info ● Residency Info ● Military ● Business ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Electronic Filing Information
Electronic Filing Mandate - 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.
An “opt out” election form (Form EOO) must be attached to any paper return submitted by a preparer subject to the electronic filing requirements. Search for "EOO" at the Alabama DOR website here.
E-File Registration Requirements - Acceptance in the Alabama e-file program is automatic with acceptance in the federal e-file program.
Tax Years That Can Be E-Filed – Current year and 2 prior years
State Only Return Requirements – Alabama state returns can be filed with the federal return, or if the federal return was previously accepted sent state-only through the Federal/State Electronic Filing Program.
Amended Returns - Alabama does not support electronic filing for amended returns. Taxpayers must file a paper return and mail it to the appropriate address. (See mailing addresses below).
Electronic Signatures – Alabama supports an electronic signature on Form AL8453.
General Tax Return Information
Due Date - Individual Returns - April 15, or the same as the IRS.
Extensions - Alabama individual and business income taxpayers are no longer required to file an Alabama extension form if they find they cannot meet their annual return filing deadline. Taxpayers will be given an automatic single six-month extension to file. NO EXTENSION FORM (PAPER OR ELECTRONIC) IS REQUIRED TO BE FILED.
The automatic extension only applies to filing a return; no extensions are granted for payment of taxes due. All tax payments are due by the original due date of the return.
Taxpayers have two ways to make a payment:
- Online -If the taxpayer has a My Alabama Tax account (MAT), they can go to My Alabama Taxes, log in, and make their payment. A taxpayer who hasn't created a MAT account can go to the same website and look for the "Make a Payment" link.
- By mail - To make a payment by mail, complete Form 40V, Individual Income Tax Payment Voucher and mail it to the address on the voucher.
Driver’s License/Government Issued Photo Identification: Alabama requires Driver's License or Government Issued Photo ID information to be included in the tax return in order to electronically file. Returns without photo ID must be paper filed and are not eligible for e-file.
Filing Status Information
Alabama does not require the same filing status used on the federal return. TaxSlayer Pro does not support a different filing status for Alabama.
Residency Status Information for Alabama Returns
Residents: Individuals who are domiciled in or residents of Alabama regardless of their physical presence within Alabama at any time during the taxable year.
Part-year resident: Individuals who move into or out of Alabama during the year. Part-year residents who are required to file Form 40, and who had income from Alabama sources while a nonresident, must also file Form 40NR.
Nonresidents: Individuals who are domiciled outside Alabama.
Military Personnel/Military Spouses
Residents: Military personnel who are residents of Alabama upon entering military service remain residents of Alabama for income tax purposes until proof as to change of home of record has been made.
Nonresidents: Nonresident military personnel stationed within Alabama are not required to file an Alabama income tax return unless they have earned income from Alabama sources other than military pay.
Military spouses: Under the Military Spouses Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a service member stationed there if the residence or domicile is the same for the service member and spouse.
Business Return Electronic Filing Information
Business Electronic Filing Mandate - If an income tax return preparer prepares 25 or more acceptable, original corporate/partnership 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 corporate/partnership income tax returns prepared by that income tax preparer must be filed using electronic technology.
Business Return General Information
Due Dates for Alabama Business Returns
Corporation - April 15, or same as IRS
S-Corporation - March 15, or same as IRS
Partnership - March 15, or same as IRS
Fiduciary & Estate - April 15, or same as IRS
Business Extensions
Alabama business income taxpayers are no longer required to file an Alabama extension form if they find they cannot meet their annual return filing deadline. Taxpayers will be given an automatic single six-month extension to file. NO EXTENSION FORM (PAPER OR ELECTRONIC) IS REQUIRED TO BE FILED. The automatic extension only applies to filing a return; no extensions are granted for payment of taxes due.
Amended Business Returns
Alabama Amended Business Returns cannot be e-filed.
Corporation - Business taxpayers must complete an amended Form 20C and mail it to the appropriate mailing address with the amended box checked. (See Mailing addresses below). To mark Alabama Form 20C as an amended return, from the main menu of the Alabama return, select Heading Information > Amended Return..
S-Corporation - Business taxpayers must complete an amended Form 20S and mail it to the appropriate mailing address with the amended box checked. (See Mailing addresses below). To mark Alabama Form 20S as an amended return, from the main menu of the Alabama return, select Heading Information > Amended Return.
Partnership - Business taxpayers must complete an amended Form 65 and mail it to the appropriate mailing address with the amended return box checked. (See Mailing addresses below). To mark Alabama Form 65 as an amended return, from the main menu of the Alabama return, select Heading Information > Amended Return.
Fiduciary / Estate - Taxpayers must complete an amended Form 41 and mail it to the appropriate mailing address with the amended return box checked. (See Mailing addresses below). To mark Alabama Form 41 as an amended return, from the main menu of the Alabama return, select Heading Information > First/Final/Amended Return > Amended Return.
Mailing Addresses
Individual Income Tax Mailing Addresses
Business Mailing Addresses
Corporation Income Tax Mailing Addresses
Business Privilege Tax Mailing Addresses
S-Corporation/Partnership/Fiduciary Tax Mailing Addresses
Federal Tax Links
e-Services for Tax Professionals
Disclaimer
While TaxSlayer Pro strives to make the information and links contained on this page as timely and accurate as possible, TaxSlayer Pro makes no promise or guarantee about the timeliness, accuracy, or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.