Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-3-28 - PARTNERSHIP RETURNS › Section 810-3-28-.03 - Terms And Definitions For The Alabama Electronic Partnership/LLC Return Of Income

Current through Register Vol. 42, No. 9, June 28, 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)
			 Partnership Income Tax - The tax levied by Section
			 40-18-28,
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-PTE - A
			 document used to satisfy signature requirements for electronically filed
			 S-Corporation/ Partnership/LLC income tax returns submitted to the State of
			 Alabama by an Electronic Return Originator (ERO).
(h) Accepted return - An Alabama
			 Partnership/LLC Return of Income declaration 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 Partnership/LLC Return of Income declaration 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
			 Partnership/LLC MeF (Modernized E-file) return of income allowed to a taxpayer
			 to correct and resubmit a rejected electronically transmitted a Partnership/LLC
			 Return of Income declaration 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 partnership 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) Form PTEC - Composite Return and payment
			 by nonresident owner of Subchapter K entity as defined in 810-3-24.1.
(n) 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.
(o) 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.
(p) 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.
(q)
			 Original Corporate/Partnership 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 Ala. 1975
.
(r) Acceptable Corporate/Partnership Income
			 Tax Return - Any original Corporate/Partnership Income 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 Ala. 1975
.
(s) Tax Preparation Software - Any computer
			 software program intended for accounting, tax preparation and or tax
			 compliance.
(t) 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.
(u) 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.
(v) 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.