Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-3-39 - CORPORATION RETURNS › Section 810-3-39-.08 - Terms And Definitions For The Alabama Electronic Corporate Income Tax Return

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)
			 Corporate Income Tax - The tax levied by Sections
			 40-18-2,
			 40-18-31 and
			 40-18-39,
Code of Ala. 1975
.
(e) Software Developer - An authorized IRS
			 Provider that develops software for the purposes of
1. formatting the electronic portions of
			 returns according to IRS Publication 4164 or Department specifications
			 and/or
2. transmitting the
			 electronic portion of returns directly to the IRS or the Department. 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 Department, an ERO must be
			 approved by the Internal Revenue Service to qualify for this program.
(g) AL8453-C - A document used to satisfy
			 signature requirements for electronically filed C-Corporation Income Tax
			 Returns submitted to the State of Alabama by an Electronic Return Originator
			 (ERO).
(h) 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).
(i) Accepted return - An electronic Alabama
			 Corporate 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.
(j) Rejected
			 Return - An electronic Alabama Corporate 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.
(k)
			 Transmission Perfection Period - A ten (10) calendar day period from the date
			 of the first transmission of a Corporate MeF (Modernized E-file) Income Tax
			 Return that a taxpayer has to correct and resubmit a rejected electronically
			 transmitted Corporate MeF Income Tax Return that was originally timely filed.
(1) 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.
(m) Timely Filed return - An
			 electronic return that is received and accepted by the due date or within an
			 extension of time for filing the Corporate/Partnership Income Tax 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.
(n)
			 Electronic Return Transmitter - An authorized IRS e-file Provider that
			 transmits the electronic portion of a return directly to the IRS or the
			 Department. 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 Department 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 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
.
(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 Department's e-file program.
(v) Business Acceptance or Assurance Testing
			 (BATS) -Required testing for software developers that participate in the
			 Department's Business e-file program. This testing is used to assess their
			 software and transmission capability with the Department prior to live
			 processing.