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ADOR Launches Tax Amnesty Website, Application Period Opens July 1

  • May 18th, 2018

The Alabama Department of Revenue (ADOR) has launched alabamataxamnesty.com, a website dedicated to the Alabama Tax Delinquency Amnesty Program of 2018, created by Act 2018-153.

The amnesty application period runs July 1 – Sept. 30, 2018, and applies to eligible taxes due before, or for tax periods that began before, Jan. 1, 2017. All applications must be submitted electronically through the Alabama tax amnesty website, where taxpayers can sign up to receive notifications about the program. The website also provides all the information taxpayers may need on the program and answers to frequently asked questions.

The amnesty program will be available to eligible taxpayers who have not been contacted by the department within the last two years and are not a party to a criminal investigation or litigation in any court of the United States or Alabama pending as of March 6, 2018, for nonpayment, delinquency, or fraud in relation to any Alabama taxes administered by the Department.

Most taxes administered by ADOR, with the exception of motor fuel, motor vehicle, and property taxes, are eligible for the 2018 Amnesty Program. This includes, but is not limited to, corporate and individual income, business privilege, financial institution excise, consumers use, sellers use, withholding, and sales taxes.

All penalties and interest will be waived for approved amnesty applications.

Taxpayers who believe they may have delinquent tax liabilities in Alabama should consult with their tax advisers regarding their eligibility for the tax amnesty program.

For more information on taxpayer eligibility, eligible tax types, leniency terms, the application process, and more, visit alabamataxamnesty.com or email amnesty@revenue.alabama.gov.

Tax Relief for Victims of Severe Storms and Tornadoes in Alabama

  • May 18th, 2018

Survivors of severe storms and tornadoes that began on March 19, 2018 in parts of Alabama may qualify for tax relief from the Internal Revenue Service.

The President has declared that a major disaster exists in the State of Alabama. Following the recent disaster declaration for individual assistance issued by the Federal Emergency Management Agency, the IRS announced on May 2 that affected taxpayers in certain Alabama counties will receive tax relief.

Individuals who reside or have a business in Calhoun, Cullman, and Etowah counties may qualify for tax relief.

Additional Resources:

Alabama Public Service Commissioners Vote to Save Alabama Power Customers $337 Million

  • May 18th, 2018

Alabama’s Opportunity Zones Approved by U.S. Treasury Department, IRS

  • May 18th, 2018

MONTGOMERY— Governor Kay Ivey announced today that Alabama’s Opportunity Zone nominations have received full approval from the U.S. Department of the Treasury and the Internal Revenue Service.

The governor submitted the state’s census-tract nominations for the Opportunity Zones program in late March, prior to the federally imposed deadline. Alabama was one of the first states to submit census-tract nominations.

“I appreciate the quick work of the U.S. Treasury Department and the IRS to approve Alabama’s nominated Opportunity Zones,” Ivey said. “Now we can take full advantage of this valuable tool provided through the Tax Cuts and Jobs Act to attract additional industry and jobs to our great state. We selected each Opportunity Zone with care, and with an eye toward making a positive difference with the greatest possible impact.”

Opportunity Zones are a new alternative economic development program established by Congress in the Tax Cuts and Jobs Act of 2017 to encourage long-term, private-sector investments in eligible urban and rural communities nationwide. The program provides a federal tax incentive for investors to re-invest their unrealized capital gains into Opportunity Funds dedicated for investing in designated Opportunity Zones.

Congress empowered governors to nominate Opportunity Zones in their states by using up to 25 percent of their low-income community census tracts with a poverty rate of at least 20 percent and a median family income of less than 80 percent of the statewide or area median income.

The Governor’s Office, with the input of the Alabama Department of Economic and Community Affairs, identified and selected 158 Opportunity Zones in the state with each of Alabama’s 67 counties having at least one designated zone. Using an objective methodology that involved input from a variety of resources to determine areas where the program could be most effective, the selected zones were chosen from 629 qualifying census tracts. The selected tracts average between 1,200 and 8,000 in population and vary in size from 199 acres to 235,352 acres.

“ADECA will continue to support Governor Ivey’s efforts to ensure Alabama uses this new program to attract private-sector investment to low-income rural and urban areas of our state through federal tax deferrals,” ADECA Director Kenneth Boswell said.

According to the U.S. Treasury Department, the qualified Opportunity Zones will retain this designation for 10 years. Investors can defer tax on any prior gains until no later than December 31, 2026, so long as the gain is reinvested in a Qualified Opportunity Fund, an investment vehicle organized to make investments in Qualified Opportunity Zones. In addition, if the investor holds the investment in the Opportunity Fund for at least 10 years, the investor would be eligible for an increase in its basis equal to the fair market value of the investment on the date that it is sold.

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Attached are a map and list of the Opportunity Zones.

Alabama Opportunity Zones Map

Alabama Opportunity Zones Census Tract List

ABOUT LEARN FIND RESOURCES SEARCH DIRECTORIES NEWS CONTACT Own a Business in Alabama? Be ADOR’s B.E.S.T.

  • May 18th, 2018

HUNTSVILLE, March 27, 2018 – State tax obligations for business owners – licenses, sales tax, property tax, withholding, etc. – are a lot to be responsible for. To help Alabama business owners better understand and master these requirements, the Alabama Department of Revenue (ADOR) invites business owners to ADOR’s free Business Essentials for State Taxpayers (B.E.S.T.) Seminar on Tuesday, April 10, at 9 a.m. or 1 p.m. in Huntsville.

The seminar will be held at the Huntsville Taxpayer Service Center, 4920 Corporate Drive, Suite H.

B.E.S.T. Seminars help new business owners navigate through unfamiliar tax complexities while updating current business owners on tax law changes. Conducted by ADOR specialists, B.E.S.T. Seminars offer a brief but comprehensive overview of Alabama’s business taxes, the business owner’s tax obligations, the necessary forms, and other requirements. Seminar attendees also receive information on electronic filing and Alabama’s ONE SPOT (https://revenue.alabama.gov/sales-use/one-spot/), a free Internet portal that allows business taxpayers to file and pay state, county, and city sales, use, and rental taxes all in one place!

While there is no charge to attend the B.E.S.T. Seminars, reservations are required to ensure adequate space is available. You can reserve your spot online for either the 9 a.m. session or the 1 p.m. session, or you can call Dicillia Holman or Melinda Richardson at 256-837-2319, ext. 0.

For more information on B.E.S.T. Seminars and other B.E.S.T. resources, visit our website at https://revenue.alabama.gov/taxpayer-advocacy/b-e-s-t-seminars/. B.E.S.T. Seminars are two hours long plus additional time for questions and answers. Please plan to arrive at least 15 minutes prior to the scheduled seminar.

ADOR Extends Filing Deadlines for North Alabama Storm Victims

  • May 18th, 2018

MONTGOMERY, March 23, 2018 – The Alabama Department of Revenue is extending deadlines to file tax returns for individuals and businesses who were affected by severe weather on March 19.

“Our thoughts and prayers are with the people of Alabama who have been affected by these disastrous storms,” said Revenue Commissioner Vernon Barnett. “As they recover from the challenges and hardships caused by the storms, the Department is offering this assistance to hopefully help ease some of the burden.”

Those taxpayers affected by the storms in the declared emergency areas with returns due from March 20 through April 30 have two months beyond the original deadlines to file without penalties. The counties included in the state of emergency declaration are: Blount, Calhoun, Cherokee, Clay, Cleburne, Colbert, Cullman, DeKalb, Etowah, Fayette, Franklin, Jackson, Jefferson, Lamar, Lauderdale, Lawrence, Limestone, Madison, Marion, Marshall, Morgan, Randolph, Shelby, St. Clair, Talladega, Walker, and Winston.

Taxpayers seeking this relief should write “Severe Weather Relief – 2018” in red ink on any state paper return/report which relies on this filing extension relief. In regard to electronically-filed returns/reports, affected taxpayers should contact ADOR for filing guidance. Taxpayers may contact the following ADOR offices by telephone:

• Individual Income Tax: 334-353-0602

• Corporate Income Tax: 334-242-1200

• Pass-through Entities: 334-242-1033

• Sales and Use Tax: 334-242-1490

• Business Privilege Tax: 334-353-7923

• Withholding Tax: 334-242-1300

• Business and License Tax: 334-242-9600

• Motor Vehicle: 334-242-9000

In addition, taxpayers in areas not specifically designated in the state of emergency declaration who encounter difficulty filing on time due to weather-related circumstances associated with the March 19 storms may be eligible to request a waiver of late-filing and late-payment penalties after providing appropriate documentation to ADOR.

Own a Business in Alabama? Be ADOR’s B.E.S.T.

  • February 27th, 2018

Check out ADOR’s Auburn/Opelika-area State Tax Seminar on March 13

AUBURN, Feb. 27, 2018 – State tax obligations for business owners – licenses, sales tax, property tax, withholding, etc. – are a lot to be responsible for. To help Alabama business owners better understand and master these requirements, the Alabama Department of Revenue (ADOR) invites business owners to ADOR’s free Business Essentials for State Taxpayers (B.E.S.T.) Seminar on Tuesday, March 13, at 10 a.m. in Auburn.

The seminar will be held at the CASIC Building, room 109, 559 Devall Drive.

B.E.S.T. Seminars help new business owners navigate through unfamiliar tax complexities while updating current business owners on tax law changes. Conducted by ADOR specialists, B.E.S.T. Seminars offer a brief but comprehensive overview of Alabama’s business taxes, the business owner’s tax obligations, the necessary forms, and other requirements. Seminar attendees also receive information on electronic filing and Alabama’s ONE SPOT (https://revenue.alabama.gov/sales-use/one-spot/), a free Internet portal that allows business taxpayers to file and pay state, county, and city sales, use, and rental taxes all in one place!

While there is no charge to attend the B.E.S.T. Seminars, reservations are required to ensure adequate space is available. You can reserve your spot online, or you can call Marcia Sanders at 334-887-9549, ext. 221.

For more information on B.E.S.T. Seminars and other B.E.S.T. resources, visit our website at https://revenue.alabama.gov/taxpayer-advocacy/b-e-s-t-seminars/. B.E.S.T. Seminars are two hours long plus additional time for questions and answers. Please plan to arrive at least 15 minutes prior to the scheduled seminar.

Own a Business in Alabama? Be ADOR’s B.E.S.T.

  • February 22nd, 2018

Check out ADOR’s Dothan-area State Tax Seminar on March 8

DOTHAN, Feb. 22, 2018 – State tax obligations for business owners – licenses, sales tax, property tax, withholding, etc. – are a lot to be responsible for. To help Alabama business owners better understand and master these requirements, the Alabama Department of Revenue (ADOR) invites business owners to ADOR’s free Business Essentials for State Taxpayers (B.E.S.T.) Seminar on Thursday, March 8, at 1:30 p.m. in Dothan.

The seminar will be held at the Dothan Area Chamber of Commerce, 102 Jamestown Blvd.

B.E.S.T. Seminars help new business owners navigate through unfamiliar tax complexities while updating current business owners on tax law changes. Conducted by ADOR specialists, B.E.S.T. Seminars offer a brief but comprehensive overview of Alabama’s business taxes, the business owner’s tax obligations, the necessary forms, and other requirements. Seminar attendees also receive information on electronic filing and Alabama’s ONE SPOT (https://revenue.alabama.gov/sales-use/one-spot/), a free Internet portal that allows business taxpayers to file and pay state, county, and city sales, use, and rental taxes all in one place!

While there is no charge to attend the B.E.S.T. Seminars, reservations are required to ensure adequate space is available. To make your reservation for the Dothan B.E.S.T. Seminar, contact Kathy Clements or Jennifer Townsend at 334-793-5803, ext. 0, or register online.

For more information on B.E.S.T. Seminars and other B.E.S.T. resources, visit our website at https://revenue.alabama.gov/taxpayer-advocacy/b-e-s-t-seminars/. B.E.S.T. Seminars are two hours long plus additional time for questions and answers. Please plan to arrive at least 15 minutes prior to the scheduled seminar.

Own a Business in Alabama? Be ADOR’s B.E.S.T.

  • February 13th, 2018

Check out ADOR’s Shoals-area State Tax Seminar on Feb. 27

FLORENCE, Feb. 13, 2017 – State tax obligations for business owners – licenses, sales tax, property tax, withholding, etc. – are a lot to be responsible for. To help Alabama business owners better understand and master these requirements, the Alabama Department of Revenue (ADOR) invites business owners to ADOR’s free Business Essentials for State Taxpayers (B.E.S.T.) Seminar on Tuesday, Feb. 27, at 9:30 a.m. in Florence.

The seminar will be held at the Shoals Chamber of Commerce, 20 Hightower Place.

B.E.S.T. Seminars help new business owners navigate through unfamiliar tax complexities while updating current business owners on tax law changes. Conducted by ADOR specialists, B.E.S.T. Seminars offer a brief but comprehensive overview of Alabama’s business taxes, the business owner’s tax obligations, the necessary forms, and other requirements. Seminar attendees also receive information on electronic filing and Alabama’s ONE SPOT (https://revenue.alabama.gov/sales-use/one-spot/), a free Internet portal that allows business taxpayers to file and pay state, county, and city sales, use, and rental taxes all in one place!

While there is no charge to attend the B.E.S.T. Seminars, reservations are required to ensure adequate space is available. To make your reservation for the Shoals B.E.S.T. Seminar, contact Jason Jones at 256-383-4631, ext. 1099, or register online.

For more information on B.E.S.T. Seminars and other B.E.S.T. resources, visit our website at https://revenue.alabama.gov/taxpayer-advocacy/b-e-s-t-seminars/. B.E.S.T. Seminars are two hours long plus additional time for questions and answers. Please plan to arrive at least 15 minutes prior to the scheduled seminar.

ADOR Deploys First Statewide Identity Protection Program to Fight State Income Tax Refund Theft

  • February 2nd, 2018

The Alabama eID app is a highly secure and free service for Alabama taxpayers just in time for tax season

After a successful 2017 pilot program, IDEMIA and the Alabama Department of Revenue have announced the full-scale deployment of the electronic ID app (Alabama eID) to protect residents against state income tax refund theft.

The Alabama eID app is available for download in Apple’s App Store and in the Google Play store for Android users. Users complete a short registration process in which their identities are verified by scanning their physical driver’s license or state-issued ID and taking a selfie with their smartphone. This information is compared against the data and photo on record in the driver’s license database to verify the person registering for the app is who they claim to be.

“As the global leader in identity security, IDEMIA is pleased to provide the Alabama Department of Revenue the Alabama eID app for its taxpayers. The app brings the highest level of security with a simple user interface to create the leading edge technology in protecting state income tax refunds,” said Ed Casey, Chief Executive Officer, IDEMIA Identity & Security North America. “The technology’s unique ability is its secure link to the identity verification process residents underwent to receive their Alabama driver’s license or state ID. This authenticated connection between digital identity and physical identity is what ensures only you can claim your state income tax refund.”

“We’re proud Alabama is leading the nation in securing taxpayer identities against state income tax fraud,” said Vernon Barnett, Commissioner of the Alabama Department of Revenue. “Not only will we protect taxpayers against criminals, taxpayers who use the Alabama eID app will also receive priority processing of their refund.”

For more information on the Alabama eID app and a list of supported devices, go to https://www.AlabamaeID.com.

To download the app for an iPhone go to http://bit.ly/Alabama-eID-iTunes and for Android phones go to http://bit.ly/Alabama-eID-GooglePlay.

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About IDEMIA

OT-Morpho is now IDEMIATM, the global leader in Augmented IdentityTM for an increasingly digital world, with the ambition to empower citizens and consumers alike to interact, pay, connect, travel and vote in ways that are now possible in a connected environment.

Securing our identity has become mission critical in the world we live in today. By standing for Augmented Identity, we reinvent the way we think, produce, use and protect this asset, whether for individuals or for objects. We ensure privacy and trust as well as guarantee secure, authenticated and verifiable transactions for international clients from Financial, Telecom, Identity, Public Security and IoT sectors.

OT (Oberthur Technologies) and Safran Identity & Security (Morpho) have joined forces to form IDEMIA. With close to $3 billion in revenues and 14,000 employees around the world, IDEMIA serves clients in 180 countries.

For more information, visit www.idemia.com / Follow @IDEMIAGroup on Twitter