Alabama Form Al8453 - Instructions (Page 3 of 3) in pdf

Alabama Form Al8453 - Instructions Page 3

ALABAMA FORM AL8453 - INSTRUCTIONS (continued)

Part IV - Declaration of Electronic Return Originator (ERO) and Paid Preparer

EROs and paid preparers (if different from the ERO) are required to furnish all information requested in

Part IV of Form AL8453. The federal employer identification number may be provided in lieu of the

electronic return originator’s or paid preparer’s social security number. When the ERO is not the paid

preparer, if the taxpayer is unable to obtain the paid preparer’s signature on the Alabama Form

AL8453 a copy of the appropriate pages of the paper return with the paid preparer’s signature must be

retained with the Form AL8453.

FAILURE TO COMPLY

Failure to properly complete and retain AL8453s can cause an ERO’s acceptance in the Alabama

Electronic Filing Program to be revoked.

CORRECTION TO FORM AL8453:

If the ERO makes changes to the electronic return after the taxpayer has signed Form AL8453 but

before the data has been transmitted, the ERO must require the taxpayer to complete a corrected Form

AL8453, if the following conditions apply:

Alabama taxable income changes by more than $500.

State refund changes by more than $25.

Non-substantive changes are permissible on Form AL8453, provided the ERO or the person making

the correction initials the change. Non-substantive changes are limited to corrections within the above

tolerances for arithmetic errors, transposition errors, misplaced entries and spelling errors.

2000 Alabama Handbook for Electronic Filers

Page 27

Alabama Form Al8453 - Instructions Page 3