The Alabama A-1 form is the Employer’s Quarterly Return of Income Tax Withheld, which employers must file to report and remit income tax withheld from employees’ wages. This form is due on the last day of the month following the end of each quarter. Employers must ensure accurate and timely filing to avoid penalties and interest charges.
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The Alabama A-1 form serves as a crucial tool for employers in the state, facilitating the reporting and payment of income tax withheld from employee wages. This quarterly return, officially known as the Employer’s Quarterly Return of Income Tax Withheld, must be submitted by the last day of the month following the end of each quarter. For instance, if a quarter ends on March 31st, the form is due by April 30th. New employers are required to establish a withholding tax account number before filing, ensuring compliance with state regulations. The form includes several key lines that guide employers through the reporting process. For example, employers must indicate the number of employees from whom taxes were withheld and report the total amount of income tax collected during the quarter. If an employer has ceased withholding taxes, they can mark their return as final. Timely filing is essential, as late submissions incur penalties and interest. Employers must also ensure that payments of $750 or more are filed electronically, streamlining the process and enhancing accuracy. Understanding the intricacies of the A-1 form is vital for maintaining compliance and avoiding unnecessary penalties.
Al Cpt Instructions - Completed forms must be signed and dated to validate the return.
The Firearm Bill of Sale form serves as a legal document that records the sale or transfer of a firearm between two parties. This form is essential for ensuring that both the buyer and seller have a clear understanding of the transaction. By documenting the details of the sale, the form helps to protect the rights of both individuals involved, making it important to utilize a proper template such as the Bill of Sale for a Gun.
Al Tax Forms - Understanding the components of the form is essential for timely and accurate reporting.
The Alabama A-1 form is a crucial document for employers in Alabama to report income tax withheld from employees' wages. However, several other forms and documents are often used alongside it to ensure compliance with state tax regulations. Below is a list of these related documents.
These forms and documents are essential for maintaining accurate records and ensuring compliance with Alabama tax laws. Employers should familiarize themselves with each to avoid potential penalties and ensure proper reporting of withheld taxes.
Completing the Alabama A-1 form is an essential step for employers who need to report income tax withheld from their employees' wages. Properly filling out this form ensures compliance with state regulations and helps maintain accurate records. Below are the steps to guide you through the process of completing the Alabama A-1 form.
Following these steps will help ensure that you complete the Alabama A-1 form accurately and submit it on time. If you have any questions or need assistance, consider reaching out to the Alabama Department of Revenue or a tax professional for guidance.
Here are some common misconceptions about the Alabama A-1 form:
This is incorrect. The A-1 form is due on or before the last day of the month following the end of the quarter. For example, if the quarter ends on March 31, the form is due by April 30.
New employers must apply for a withholding tax account number at www.myalabamataxes.alabama.gov before filing.
Blank forms may only be used when personalized coupons cannot be obtained in time. Typically, employers receive personalized coupons that include necessary details.
Penalties for late filing are serious. The penalty is 10% of the tax due or $50, whichever is greater. Late payments incur a similar penalty.
This is false. Interest is computed at a rate that can change each quarter, so it is essential to check the current rate.
If claiming a credit for an overpayment, documentation must accompany the return unless a credit memorandum has been issued by the Alabama Department of Revenue.
PLEASE NOTE
PAYMENTS OF $750 OR MORE MUST BE FILED AND PAID ELECTRONICALLY.
TO PREPARE, FILE AND PAY THIS RETURN ON-LINE.
GENERAL INSTRUCTIONS
DUE DATE – Form A-1, Employer’s Quarterly Return of Income Tax Withheld, is due on or before the last day of the month following the end of the quar- ter being filed. For example, Form A-1 for Quarter Ending March 31st is due on or before April 30th.
FIRST RETURN – New employers must apply for a withholding tax account number at www.myalabamataxes.alabama.gov.
ROUTINE FILING – Blank forms may be used only when personalized coupons cannot be obtained in time to file a return by the due date. Unless filing or required to file electronically, each employer is furnished personalized coupons with the employer’s name, address, withholding tax account number, period covered, and due date.
FINAL RETURN – When an employer ceases to withhold Alabama income tax, an “X” should be placed in the space provided in Line 1 of the return.
INSTRUCTIONS FOR PREPARING FORM A-1
LINE 1 – If you have discontinued withholding Alabama income tax, and wish for your account to be closed, place an “X” in the blank on this line to indi- cate a final return.
LINE 2 – Enter number of employees from whose wages Alabama income tax has been withheld during this reporting period. LINE 3 – Enter total Alabama income tax withheld during the quarter covered by return. (3 months)
LINE 4 – Enter total Alabama withholding tax previously remitted for the first and/or second months of quarter.
LINE 5 – Use this line to claim credit for an overpayment of Alabama withholding tax for prior periods. If a credit memorandum has not been issued by the Alabama Department of Revenue, the return on which credit is claimed must be accompanied by documentation to substantiate the overpayment.
LINE 6 – Penalty for late filing of Form A-1 is 10% of the tax due (Line 3 minus Line 4) or $50.00, whichever is greater. Penalty for late payment of with- holding tax is 10% of the tax due. In cases where both return and payment are delinquent, the two penalties should be added and shown as one figure on Line 6. Report and payment of tax must be postmarked on or before the due date to avoid delinquent penalty and interest charges.
LINE 7 – Interest is computed at the rate applicable to federal tax deficiencies and is subject to change each quarter. Call the Withholding Tax Section for the current interest rate.
LINE 8 – Add Lines 3, 6, and 7; subtract Lines 4 and 5; show balance on Line 8.
LINE 9 – Indicate on Line 9 the amount remitted with the return. If amount remitted is different from amount on Line 8, a detailed explanation of the dif- ference should accompany the return. Make check or money order for amount on Line 9 payable to Alabama Department of Revenue. Mail re- turn and check to Income Tax Administration Division, Withholding Tax Section, P.O. Box 327483, Montgomery, AL 36132-7483 (phone 334-242-1300).
Revised 9/20
PLEASE CUT HERE
FORM A-1 ALABAMA DEPARTMENT OF REVENUE EMPLOYER’S QUARTERLY RETURN OF INCOME TAX WITHHELD
1. If You Are No Longer Withholding Alabama Income Tax And Wish For Your Account To Be Cancelled, Place An “X” Here . . . . . . . . . . . . . . . . . y
2. Number Of Employees From Whose Wages Alabama Tax Was Withheld . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . y 3. Alabama Income Tax Withheld This Quarter (3 Months). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
4. Less Alabama Tax Remitted First 2 Months Of Quarter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
5. Credit For Overpayment Of Prior Periods (See Instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . $
6. Delinquent Penalty (Applicable To This Return Only) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
7. Interest (Applicable To This Return Only) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
8. Total Amount Due With This Return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
9. Amount Remitted With This Return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . y $
NAME AND ADDRESS
PERIOD COVERED
DATE DUE
ALA. WITHHOLDING TAX ACCOUNT NO.
______________________________________ ________________________________ ______________________
SIGNATURE
TITLE
DATE