Ala. Admin. Code r. 810-3-28-.04 - Requirements For The Partnership/LLC Return Of Income Declaration For Electronic Filing
(1)
SCOPE - This rule defines the information required for the Partnership/LLC
Return of Income declaration for electronic filing which includes forms 65 and
PTEC that are filed through the Alabama Business Modernized E-File
Program.
(2) The Partnership/LLC
Income Return of Income Declaration for Electronic Filing requires the
following information:
(a) The
partnership/LLC's name.
(b) The
partnership/LLCs Federal Employer Identification Number.
(d) The Partnership Phone Number.
(c) The partnership/LLCs address.
(e) The non-separately stated income
allocated and apportioned to Alabama as reported by the electronic
return.
(f) If applicable,
authorization for the ADOR 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
Partnership/LLCs Alabama taxes owned (as reported on the form PTEC if
applicable), and the financial institution to debit the entry to this
account.
(g) Authorization for the
ADOR to discuss the return and attachments with the preparer.
(h) Consent to the disclosure of all
information pertaining to the user of the computer system and software used to
create the business tax return and to the electronic transmission of the
business tax return to the Department.
(i) The signature of an officer/partner of
the partnership/LLC, their title and date of the signature. The Department will
accept a signature made on a signature pad (defined in Rule
810-3-28-.03).
(j) The signature of the
electronic return originator and date of the signature.
(k) An indication whether the electronic
return originator is self-employed.
(l) The firm name of the electronic return
originator.
(m) The address,
including the zip code, of the electronic return originator.
(n) The federal employer identification
number of the electronic return originator.
(o) 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 officer/partner,
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-PTE - S-Corporation/ Partnership Income Tax Declaration for
Electronic Filing 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-PTE, in lieu of the paid
preparer's signature the electronic return originator may attach to the Alabama
Form 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 blank Alabama Forms AL8453-PTE.
(4) The completed and signed
Alabama Form AL8453-PTE will serve as the filing declaration for the electronic
Alabama partnership/LLC return of income and the Subchapter K Entities/S
Corporations Nonresident Composite Payment Return.
(5) The completed and signed Alabama Form
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-PTE within five
business days of receiving a written request for the documents from the
Department.
Notes
Authors: Neal Hearn, Kathleen C. Abrams, Veronica Jennings, Melissa Gillis
Statutory Authority: Code of Ala. 1975, ยงยง 40-2A-7(a)(5); 40-30-5.
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