Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-3-29 - FIDUCIARY RETURNS
Section 810-3-29-.03 - Requirements For The Alabama Electronic Fiduciary Income Tax Return
Universal Citation: AL Admin Code R 810-3-29-.03
Current through Register Vol. 43, No. 02, November 27, 2024
(1) SCOPE - This rule defines certain terms used in connection with the Alabama Business Modernized E-File Program.
(2) Definitions
(a) XML Schema - A single file or
collection of files that describe the structure of an XML instance document
along with rules for data content and semantics such as what fields an element
can contain, which sub elements it can contain and how many items can be
present. It can also describe the type and values that can be placed into each
element or attribute.
(b) XML
instance document - The actual return data defined by the XML Schema. This
document is validated against the XML schema to ensure the contents and
structures are correct.
(c)
Business Rules - A document that defines the criteria that needs to be met for
an electronic return to be accepted based on the filing instructions and system
requirements for a specific tax return.
(d) Fiduciary Income Tax - The tax levied by
Section 40-18-29, Code of Ala.
1975.
(e) Software
Developer - An authorized IRS Provider that develops software for the purposes
of (a) formatting the electronic portions of returns according to IRS
Publication 4164 or Alabama Department of Revenue specifications and/or (b)
transmitting the electronic portion of returns directly to the IRS or the
Alabama Department of Revenue. A Software Developer may also sell its
software.
(f) Electronic Return
Originator (ERO) - A firm, organization or individual who is an authorized IRS
e-file provider that originates the electronic submission of returns. Because
the electronic filing process is a joint program between the IRS and the
Alabama Department of Revenue, an ERO must be approved by the Internal Revenue
Service to qualify for this program.
(g) AL8453-FDT - A document used to satisfy
signature requirements for electronically filed fiduciary income tax returns
submitted to the State of Alabama by an Electronic Return Originator
(ERO).
(h) Accepted return - An
Alabama Fiduciary electronic income tax return that has successfully completed
the schema and business rules validation process and the Department has sent an
acknowledgement with an Acceptance Status of "accepted" for MeF (Modernized
e-File) returns.
(i) Rejected
Return - An Alabama Fiduciary electronic income tax return that was received
but failed to complete the schema and or business rule validation process and
the Department has sent an acknowledgement with an Acceptance Status of
"Rejected" for MeF returns.
(j)
Transmission Perfection Period - A ten (10) calendar day period from the date
of the first transmission of a Fiduciary MeF (Modernized E-file) income tax
return that a taxpayer has to correct and resubmit a rejected electronically
transmitted Fiduciary MeF income tax return that was originally timely
filed.
(k) Electronic Postmark - A
record of the date and time (in a particular time zone) that an authorized
electronic return transmitter receives the transmission of a taxpayer's
electronically filed document on its host system. However, if the taxpayer and
the electronic return transmitter are located in different time zones, it is
the taxpayer's time zone that controls the timeliness of the electronically
filed document.
(l) Timely Filed
return - An electronic return that is received and accepted by the due date or
within an extension of time for filing the fiduciary return according to the
same manner as allowed by federal law. It also includes a timely filed rejected
return that is resubmitted and accepted during the transmission perfection
period.
(m) Electronic Return
Transmitter - An authorized IRS e-file Provider that transmits the electronic
portion of a return directly to the IRS or the Alabama Department of Revenue.
An entity that provides a "bump up" service is also a Transmitter. A bump up
service provider increases the transmission rate or line speed of formatted or
reformatted information that it is sending to the IRS.
(n) Standard Letter of Intent (LOI) - A form
which must be completed to request approval from the Alabama Department of
Revenue to provide tax preparation software for electronic forms submissions.
By completing this form, the software developer agrees to comply with all
national security summit standards and requirements in addition to the specific
Alabama requirements included in the LOI.
(o) Submission Error Rate - A Software
Developer's percentage of business rule rejections compared to the total amount
of returns submitted. This will be calculated by taking the total amount of
business rule rejections per form type for a particular form year divided by
the total amount of returns transmitted for that same form type with regards to
the form year in question.
(p)
Original fiduciary income tax return - Any return that is required to be filed
with respect to the tax imposed as defined by Section
40-18-2, Code of Alabama
1975.
(q) Acceptable fiduciary
income tax return - Any original fiduciary tax return that is authorized by the
Alabama Department of Revenue to be filed solely using electronic technology as
defined in Section
40-30-3(2), Code
of Alabama 1975.
(r) Tax
Preparation Software - Any computer software program intended for accounting,
tax preparation and or tax compliance.
(s) Electronic Signature Pad - An electronic
device with a touch sensitive LCD screen which allows users to acquire and
register a signature or any other physical signature capture device that
captures and converts a signature into an electronic format.
(t) Suitability - A check conducted on all
software developers including rebranded and white labeled products, when an
application is initially processed and on a regular basis thereafter. The
suitability check may include background and personal tax compliance checks
conducted by the department to ensure the software developers are eligible for
participation in the Alabama Department of Revenue's e-file program.
(u) Business Acceptance or Assurance Testing
(BATS) -Required testing for software developers that participate in the
Alabama Department of Revenue's Business e-file program. This testing is used
to assess their software and transmission capability with the department prior
to live processing.
Authors: Melissa Gillis, Veronica Jennings
Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-18-25, 40-18-29.
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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