Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-3-27 - INDIVIDUAL TAXPAYERS' RETURNS
Section 810-3-27-.09 - Alabama Requirements For Mandatory E-File And Application Of Two-Dimensional (2-D) Barcode On Original Individual Income Tax Returns
Universal Citation: AL Admin Code R 810-3-27-.09
Current through Register Vol. 42, No. 11, August 30, 2024
(1)
(a) 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 Ala.
1975.
(b)
1. If a paid, income tax return preparer
prepares individual income tax returns using tax preparation software and is
not required under subparagraph (a) to electronically file the returns, then
the paper returns must include the technology commonly referred to as
two-dimensional (2-D) barcode technology if such returns using this technology
conform to the format prescribed by the Department.
2. If a paid, income tax return preparer
prepares individual income tax returns using tax preparation software and is
required under subparagraph (a) to electronically file the returns, but does
not submit the returns electronically, then the paper returns must include a
signed, election form to "opt out" of electronic filing in addition to
including the 2-D barcode technology.
(2) For purposes of this rule, the following definitions apply:
(a) "Income tax preparer"
means a person that meets both the following:
1. Any person that prepares an Alabama
individual income tax return in exchange for compensation.
2. Or any person who employs another person
to prepare, in exchange for compensation, any current year Alabama individual
income tax return.
(b)
"Original individual income tax return" means any return that is required, to
be filed with respect to the tax imposed as defined by Section
40-18-2,
Code of Ala. 1975. For purposes of paragraph (1)(a)
and (1)(b) above, a "timely" original individual tax return means any original
individual tax return that is filed, without regard to extensions, during the
calendar year for which that tax return is required to be filed.
(c) "Acceptable individual income tax return"
means, for the purposes of the mandatory individual income tax filing program,
any original individual tax return that is authorized by the Department to be
filed solely using electronic technology as defined in Section
40-30-3(2),
Code of Ala. 1975.
(d) "Tax preparation software" means any
computer software program intended for accounting, tax return preparation, or
tax compliance.
(3)
(a) Paragraph (1)(a) of this rule, applies to
acceptable individual income tax returns required to be filed for taxable years
beginning on and after January 1, 2 004 and- may not be interpreted to require
electronic filing of acceptable individual income tax returns that are required
to be filed on or before January 1, 2004.
(b) Paragraph (1)(b) of this rule, applies to
acceptable individual income tax returns required to be filed for taxable years
beginning on and after January 1, 2009.
Authors: Veronica Jennings, Kathleen Campbell, Ann F. Winborne, CPA, Michael E. Mason, CPA
Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-18-40, 40-30-1 through 6.
Disclaimer: These regulations may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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