Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-3-75 - STATEMENT TO BE FURNISHED EMPLOYEE
Section 810-3-75-.03 - Annual Returns Of Withholding Tax Information
Universal Citation: AL Admin Code R 810-3-75-.03
Current through Register Vol. 43, No. 02, November 27, 2024
(1) On or before the last day of January each year, every withholding tax agent who has paid Alabama wages of $1,500 or more or has withheld Alabama income tax, must file with the Department of Revenue the wage and tax information as described in Rule 810-3-75-.01 for the previous calendar year. This submission consists of two parts:
(a) Form A-3, Annual Reconciliation of
Alabama Income Tax Withheld, and
(b) A copy of Form W-2 for each employee (see
Rule 810-3-75-.01), and/or a copy of
each statement required by Rule
810-3-75-.01 to be furnished to a
recipient of proceeds from a wager subject to withholding pursuant to §
40-18-91, Code of Ala. 1975. If
tax has been withheld from a non-wage payment, a copy of the Form 1099 used to
report this payment must be submitted. See Rule
810-3-75-.04.
1. All employers and withholding agents
submitting 25 or more Forms W-2 and/or information returns, if Alabama income
tax has been withheld, must submit this information and Form A-3 electronically
through the Department's web site.
(i)
Withholding agents submitting less than 25 wage and tax statements and/or
information returns may voluntarily submit this information
electronically.
(ii) Employers or
withholding agents who electronically file their monthly or quarterly
withholding tax returns and payment during the year are also required to submit
their wage and tax information electronically through the Department's
website.
(2) Penalties.
(a) Any person who fails to comply with the
requirements of this section shall be subject to the penalties provided for in
§
40-2A-11, Code of Ala.
1975.
(b) In addition
to the penalties provided for in §
40-2A-11, the $50 civil penalty
provided for in §
40-29-74, Code of Ala.
1975, shall also apply.
Author: Neal Hearn
Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-2A-11, 40-18-75, 40-18-91, 40-29-74.
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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