The Alabama Department of Revenue (ADOR) announced Monday that it will offer individual and business taxpayers impacted by the recent severe storms, tornadoes, straight-line winds and flooding that occurred January 22, 2012, special tax relief.
Taxpayers located in the federally-declared disasters areas of Chilton, Jefferson, and Perry counties, or whose business operations are located in those counties will have until March 22, 2012, to file certain Alabama tax returns that have a due date falling between January 22, 2012, and March 22, 2012. This relief includes:
• Corporate income tax returns due March15, 2012.
• Subchapter S returns due March 15, 2012.
• Income Tax Withholding returns due January 31, 2012; February 15, 2012; February 2 9, 2012; and March 15, 2012
• Financial Institution Excise tax returns due March 15, 2012.
• Business Privilege tax returns due March 15, 2012.
Late payment penalties will be waived upon request for those affected taxpayers seeking this relief. Alabama tax laws have no provision for the waiver of interest. Relief measures for other taxes administered by the ADOR will be handled on a case-by-case basis.
Affected taxpayers should identify their returns/reports by writing in red ink "January 2012 Storms" on any state paper return/report which relies on this filing extension relief. Those taxpayers filing electronic returns and seeking tax relief should contact the appropriate ADOR division office.
Contact telephone numbers are provided below.
Income Tax Withholding (334) 242-1300
Corporate Income Tax (334) 242-1200
Pass through for Sub S Income Tax (334) 242-1033
Business Privilege Tax (334) 353-7923
Financial Institutions Excise Tax (334) 242-1200