Alabama Observes a 10 Business Day "Perfection" Period for Business Returns
There is now a 10 business day perfection period for any return that is rejected. The ADOR will allow a 10 business day perfection period to correct and re-transmit rejected returns. The perfection period starts from the date the State of Alabama rejects the original submission.
If a rejection occurs on the due date of the return it will be considered timely filed if it is corrected and retransmitted within the 10 business day perfection period. Only after all attempts to correct the return and re-transmit have failed may the return be filed as a paper return. In order for the paper return to be considered timely it must be filed by the later of the due date of the return or ten (10) business days after the date Alabama gives notification the return is rejected. The paper return should include (1) an explanation of why the return is being filed after the due date, (2) a copy of the reject notification from Alabama to avoid late filing penalties and interest and (3) a signed copy of the AL8453-C in lieu of a signature on the paper return (the software will generate form AL843-C automatically in View Mode if an Alabama return is present).
See AL4163: Alabama Business MEF Electronic Filers Handbook for additional information.