AL4165B Business Privilege Tax Error Reject Codes - Alabama ...

2013ALABAMA BUSINESS MEFERROR REJECT CODESfor Alabama BusinessPrivilege TaxReturns/ReportsAlabama a Department of RevenueBusiness Modernized Electronic FilingPublication AL4165B (10/4/2012)

Table of ContentsINTRODUCTION........................................................................................................................ 4FORM CPT ERROR REJECT CODES FOR TAX YEAR 2013……………..…..……………….. 5FORM PPT ERROR REJECT CODES FOR TAX YEAR 2013 ............................................. 14AL4165 – AL Business MeF Error Reject Codes - Alabama Corporate/Partnership Income Tax ReturnsAlabama Department of RevenueTax Year 2012Page 3 of 64

Introduction:The Department of Revenue encourages electronic filing however we neither support norrecommend any software company. You must address technical and support issues with thecompany whose product you select.Types of errors:1. Rejected Acknowledgment: A “rejected acknowledgment” indicates thatthe electronic return was received and failed to successfully completethe pre-entry validation process.2. Business Rule Error: The acknowledgement will contain an errorrejection code number followed by a message indicating the conditioncausing the rejection.3. Schema Validation Error: If the return is rejected due to a schemavalidation, only the schema validation error message will be displayed.This message will not contain an error rejection code number.Under certain conditions the rejected acknowledgment will contain both an errorrejection code number and a schema validation error message.When can a taxpayer file a paper return?Only after all attempts to correct and re-transmit the electronic return have failedmay the taxpayer file a paper return. In order for the paper return to beconsidered 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 isrejected.The paper return should include:1. An explanation of why the return is being filed after the due date2. A copy of the reject notification from Alabama.3. A signed copy of the Form AL8453-B Business Privilege TaxDeclaration for Electronic Filing to avoid late filing penaltiesand interest.AL4165 – AL Business MeF Error Reject Codes - Alabama Corporate/Partnership Income Tax ReturnsAlabama Department of RevenueTax Year 2012Page 4 of 64

Form CPT Error Reject Codes for Tax Year 2013ErrorRule/Validation Error Category SeverityRejectCodeALCPT-002 ReturnType must equal "CPT"INCORRECT DATA REJECTALCPT-003 Required data element SoftwareId not transmitted MISSING DATA REJECTALCPT-004 Required data element SoftwareVersion nottransmittedALCPT-005 Required data element TaxPeriodBeginDate nottransmittedALCPT-006 Default is 20120101 unless FiscalTaxYear ispopulated - must be 20120101 or later.ALCPT-007 Required data element TaxPeriodEndDate nottransmittedALCPT-008 Default is 20121231 unless FiscalTaxYearorShortPeriodReturnIndicator is populated.ALCPT-009 If AmendedReturnIndicator is populated return willbe rejected - Amended returns will not be acceptedelectronicallyMISSING DATA REJECTMISSING DATA REJECTINCORRECT DATA REJECTMISSING DATA REJECTINCORRECT DATA REJECTUNSUPPORTED REJECTALCPT-010 If "I" Insurance Company is checked then Pages 1-8 MISSINGREJECTof Federal Return (1120PC or 1120L) named DOCUMENTfederal.pdf, Annual Statements of Liabilities, Surplusand Other Funds named liability.pdf and Schedule T(Premiums and Annuity Considerations) namedscheduleT.pdf as reported in the annual statementsmust be attached.ALCPT-011 If no FEIN is required, then FEIN Not Required MISSING DATA WARNINGCheckbox must be selected and FEIN needs to bepopulated with all "9”s.ALCPT-013 If no FEIN is required, then BPT Account Number MISSING DATA REJECTmust be populated. Example of BPT acct number:R00+7numbers or 10 numbersALCPT-014 A complete schedule AL-CAR must be attached. MISSING DATA REJECTALCPT-015 Enter $10, if ConsolidatedRtnIndicator is checkedon Schedule G amount must be greater than $10.ALCPT-016 Must equal Secretary of State Corporate AnnualReport Fee (SecOfStateCorpFee) minus AnnualReport Fee Previously Paid(PrevPaidSecOfStateCorpFee).AL4165 – AL Business MeF Error Reject Codes - Alabama Corporate/Partnership Income Tax ReturnsAlabama Department of RevenueTax Year 2012Revised 1/11/2013INCORRECT DATA REJECTMATH ERRORREJECTRemoved 2/6/13Page 5 of 64

ALCPT-017 Must equal Privilege Tax Due (Page 2, Part B, line20) unless if ConsolidatedRtnIndicator on ScheduleG is checked then must equal Schedule G,(Consolidated) line 5 (AmtDueConsolidated) or ifSeparateRtnIndicator on Schedule G is checkedthen must equal Schedule G (Separate) line 9(AmtDueSeparate).INCORRECT DATA REJECTALCPT-018 NetPrivilegeTaxDue should equal the sum ofPrivilegeTaxDue LESS PrevPaidPrivilegeTax.ALCPT-019 TotalPrivilegeTaxDue should equal the sum ofNetPrivilegeTaxDue, Penalty and InterestDue.MATH ERRORMATH ERRORREJECTREJECTALCPT-020 NetTaxDue should equal the sum ofNetSecOfStateCorpFee (line 8) andTotalPrivilegeTaxDue (line 14).MATH ERRORALCPT-021 If NetTaxDue is greater than zero then total amount MATH ERRORdue (PmtDue) should be greater than zero and theamount to be refunded (RefundDue) should be zero.REJECTREJECTALCPT-022 If NetTaxDue is less than zero then amount to berefunded (RefundDue) should be greater than zeroand total amount due (PmtDue) should be zero.MATH ERRORREJECTALCPT-023 EFTIndicator must be populated if PmtDue (Page 1,line 16) is greater than zero.INCORRECT DATA MINIMAL DO NOTREJECTALCPT-024 TotalNetWorth must equal the sum ofCapStockAndPdInCapital, RetainedEarnings,GrossAmtOfRelatedPartyDbt and AllPmtsInExcess(lines 1-4).MATH ERRORREJECTALCPT-025 If book value of investments is populated pleaseattach a pdf document named investment.pdfincluding a listing for each separate investment, thename of the taxpayer, the taxpayer's FEIN, thetaxpayer's address and the book value of theinvestment.ALCPT-026 This book value of the investments in othercorporations or LLEs exclusion is only allowed if theentity is a financial institution.MISSINGDOCUMENTALCPT-027 Must attach a listing for each separate investment MISSINGincluding the following (1) name of entity, (2) entity's DOCUMENTFEIN (3) entity's address (4) and book value of theinvestment. The pdf attachment should be namedfininsinvestment.pdf.REJECTINCORRECT DATA REJECTREJECTAL4165 – AL Business MeF Error Reject Codes - Alabama Corporate/Partnership Income Tax ReturnsAlabama Department of RevenueTax Year 2012Page 6 of 64

ALCPT-028 If goodwill is populated please attach a pdf MISSINGdocument named goodwill.pdf including the DOCUMENTfollowing for each direct purchase the goodwilloriginally acquired (1) the date the direct purchaseoccurred (2) accumulated amortization (3) the nameand location of the business acquired (4) and thename and FEIN of the entity that acquired thebusiness and goodwill.ALCPT-029 If unamortized post-retirement benefits is populated MISSINGplease attach a pdf document namedDOCUMENTunamortizedproperly.pdf including the following (1) adescription of benefits (2) amortization schedule (3)and the line detail of the post-retirement benefits onthe balance sheet.REJECTREJECTALCPT-030 The amount adjusted net worth exceeds six percentof total assets exclusion is only allowed by financialinstitutions.INCORRECT DATA REJECTALCPT-031 Must attach a document that shows the computation MISSINGof the amount claimed as this exclusion. The pdf DOCUMENTattachment should be named adjustednetworth.pdf.ALCPT-032 TotalExclusions must equal the sum ofMATH ERRORBookValueOfInvestments, BookValueOfInvestOther,UnamortizedGoodwill, UnamortizedProperly, andAdjustedNetWorthExceeds (lines 2-6).REJECTREJECTALCPT-033 ApportionmentNetWorth must equal TotalNetWorthLESS TotalExclusions (Line 1 less Line 7).MATH ERRORREJECTALCPT-034 If ApportionmentFactor populated is less than 100% MISSINGthen a pdf copy of the Alabama Form 20C Schedule DOCUMENTD-1 or Form ET-1-showing the apportionment factorcalculations should be attached. The pdfattachment must be named apportionmentfactor.pdf.REJECTRevised 3/4/2013ALCPT-035 If a Financial Institution Group Member is selectedthen Apportionment factor must equalALTotalNetWorth divided byApportionmentNetWorth (line 10 divided by line 8).ALCPT-036 ALTotalNetWorth must equalApportionmentNetWorth multiplied byApportionmentFactor.MATH ERRORMATH ERRORREJECTREJECTAL4165 – AL Business MeF Error Reject Codes - Alabama Corporate/Partnership Income Tax ReturnsAlabama Department of RevenueTax Year 2012Page 7 of 64

ALCPT-037 If Net Investment in Bonds is populated pleaseattach a pdf document named bondsecurity.pdfincluding the following information: (1) the netamount invested, (2) the issuing agency, (3)issuance date, (4) and how the investment isreported on the taxpayer's balance sheet.ALCPT-038 If Net Investment in Pollution Control is populatedplease attach a pdf document namedpollutioncontrol.pdf including supportingdocumentation.MISSINGDOCUMENTMISSINGDOCUMENTREJECTREJECTALCPT-039 If Reserves in Alabama is populated please attach a MISSINGpdf document named alabamareserves.pdf including DOCUMENTthe following information: (1) identify applicable lawor regulation that establishes taxpayer's liability (2)computation of that liability (3) and identify thelocation of the plant, facility, mine or site inAlabama.ALCPT-040 If Investment in Housing is populated please attach MISSINGa pdf document named housingproject.pdf including DOCUMENTthe following information: (1) the name of theproject (2) the FEIN of the project (3) the site of theproject (4) the net amount invested in the project (4)and it must identify how the investments arereported on the taxpayer's balance sheet.ALCPT-041 TotalDeductions must equal the sum ofNetInvestBondsSecurities,NetInvestPollutionControl, ReservesInAlabama andAmtInvestedInHousing (lines 11-14).ALCPT-042 TaxableAlabamaNetWorth must equal lineALTotalNetWorth less TotalDeductions (line 10 lessline 15).MATH ERRORMATH ERRORALCPT-043 If Financial Institution Group Member is selected MATH ERRORthen the tax rate must equal GrossPrivilegeTaxdivided by TaxableAlabamaNetWorth (line 18divided by line 16). If another entity type is selectedthen Tax Rate should be computed as follows basedon FedTaxIncomeApportioned (1) Less than $1 -.00025 (2) At least $1 but less than $200,000 -.00100 (3) At least $200,000 but less than$500,000 - .00125 (4) At least $500,000 but lessthan $2,500,000 - .00150 (5) greater than or equalto $2,500,000 - .00175.REJECTREJECTREJECTREJECTREJECTAL4165 – AL Business MeF Error Reject Codes - Alabama Corporate/Partnership Income Tax ReturnsAlabama Department of RevenueTax Year 2012Page 8 of 64

ALCPT-044 Tax Rate should be entered as follows (1) Less than INCORRECT DATA REJECT$1 -.00025 (2) At least $1 but less than $200,000 -.00100 (3) At least $200,000 but less than$500,000 - .00125 (4) At least $500,000 but lessthan $2,500,000 - .00150 (5) greater than or equalto $2,500,000 - .00175.ALCPT-045 GrossPrivilegeTax must equalTaxableAlabamaNetWorth multiplied by TaxRate(line 16 multiplied by line 17b).MATH ERROR REJECTALCPT-046 If Enterprise Zone Credit is populated please attach MISSINGa pdf document named alenterprisecrdt.pdf showing DOCUMENTdocumentation from the ADECA (ALDept ofEconomic and Community Affairs) reporting theamount of credit the taxpayer is entitled to claim.ALCPT-047 PrivilegeTaxLiability must equal GrossPrivilegeTaxless EntZoneCapCredit (line 18 less line 19) but notless than $100.00, the minimum amount of the tax,and cannot exceed $15,000.00, the maximumamount of tax for corporations and LLEs.MATH ERRORALCPT-048 If Insurance Company is selected thenMATH ERRORPrivilegeTaxLiability should not exceed$3,000,000.00, the maximum levy for Alabama CPT.REJECTREJECTREJECTALCPT-050 If PaidPreparerInformation/PTIN is populated thenPaidPreparerInformation/PreparerPersonNamemust be populatedALCPT-051 If AuthorizeDiscuss is populated thenPaidPreparerInformation/PreparerPersonNamemust be populated.ALCPT-054 If PaidPreparerInformation/PTIN is populated thenPaidPreparerInformation/PreparerBusinessName/BusinessNameLine1 must be populatedALCPT-055 If AuthorizeDiscuss is populated thenPaidPreparerInformation/PreparerBusinessName/BusinessNameLine1 must be populated.ALCPT-056 IfPaidPreparerInformation/PreparerBusinessName/BusinessNameLine1 is populated thenPaidPreparerInformation/PreparerFirmIDNumbermust be populatedMISSING DATAMISSING DATAMISSING DATAMISSING DATAMISSING DATAREJECTRevised 12/12/2012REJECTREJECTREJECTREJECTAL4165 – AL Business MeF Error Reject Codes - Alabama Corporate/Partnership Income Tax ReturnsAlabama Department of RevenueTax Year 2012Page 9 of 64

ALCPT-057 If AuthorizeDiscuss is populated thenPaidPreparerInformation/PreparerFirmIDNumbermust be populated.MISSING DATAREJECTALCPT-058 If PaidPreparerInformation/PTIN is populated then MISSING DATAPaidPreparerInformation/PreparerUSAddress/AddressLine1 must be populated.ALCPT-059 If AuthorizeDiscuss is populated thenPaidPreparerInformation/PreparerUSAddress/Addre MISSING DATAssLine1 must be populated.ALCPT-060 If PaidPreparerInformation/PTIN is populated thenPaidPreparerInformation/PreparerUSAddress/Citymust be populated.ALCPT-061 If AuthorizeDiscuss is populated thenPaidPreparerInformation/PreparerUSAddress/Citymust be populated.ALCPT-062 If PaidPreparerInformation/PTIN is populated thenPaidPreparerInformation/PreparerUSAddress/Statemust be populated.ALCPT-063 If AuthorizeDiscuss is populated thenPaidPreparerInformation/PreparerUSAddress/Statemust be populated.MISSING DATAMISSING DATAMISSING DATAMISSING DATAALCPT-064 If PaidPreparerInformation/PTIN is populated then MISSING DATAPaidPreparerInformation/PreparerUSAddress/ZipCode must be populated.ALCPT-065 If AuthorizeDiscuss is populated thenPaidPreparerInformation/PreparerUSAddress/ZipCo MISSING DATAde must be populated.ALCPT-065 If AuthorizeDiscuss is populated thenPaidPreparerInformation/PreparerUSAddress/ZipCo MISSING DATAde must be populated.ALCPT-066 If PaidPreparerInformation/PTIN is populated thenPaidPreparerInformation/Phone must be populated.ALCPT-067 If AuthorizeDiscuss is populated thenPaidPreparerInformation/Phone must be populated.MISSING DATAMISSING DATAREJECTREJECTREJECTREJECTREJECTREJECTREJECTREJECTREJECTREJECTREJECTALCPT-068 ConsolidatedParentFEIN must be populated ifConsolidatedRtnIndicator is populated.ALCPT-069 If ConsolidatedRtnIndicator is selected thenTotalDepositsCon must be populated.MISSING DATAMISSING DATAREJECTREJECTAL4165 – AL Business MeF Error Reject Codes - Alabama Corporate/Partnership Income Tax ReturnsAlabama Department of RevenueTax Year 2012Page 10 of 64

ALCPT-070 If ConsolidatedRtnIndicator is selected then MATH ERRORDepositRateCon should be computed based ondeposits in Alabama (1) Less than $1 billion -.125per $1,000 (2) $1 billion to $6 billion - .17 per $1,000and (3) More than $6 billion - .225 per $1,000.REJECTALCPT-071 If ConsolidatedRtnIndicator is selected thenAltMinPrivilegeTaxCon must equal line 1, Totaldeposits inside Alabama for the entire FinancialInstitutional Group (TotalDepositsCon) multiplied byline 2, Appropriate rate from deposit rate schedule(DepositRateCon).MATH ERRORREJECTALCPT-072 If ConsolidatedRtnIndicator is selected thenConsolPrivilegeTaxLiability must equalPrivilegeTaxLiability (Page 2, Part B, Line 20).MATH ERRORREJECTALCPT-073 If ConsolidatedRtnIndicator is checked then a pdf MISSINGworksheet pro forma that lists Form CPT information DOCUMENT(lines 1-20 of page 2) for each member included inthe financial institution group named fininsconsol.pdfmust be attached.REJECTRevised 3/7/2013ALCPT-074 If ConsolidatedRtnIndicator is selected thenAmtDueConsolidated must equal the greater ofAltMinPrivilegeTaxCon (line 3) orConsolPrivilegeTaxLiability (line 4).MATH ERRORREJECTALCPT-075 If Financial Institution Group Member is selected MATH ERRORthen AmtDueConsolidated should not exceed$3,000,000.00, the maximum levy for Alabama CPT.REJECTALCPT-076 If SeparateRtnIndicator is selected thenTotalDepositsSep must be populated.MISSING DATAREJECTALCPT-077 If SeparateRtnIndicator is selected thenMATH ERRORDepositRateSep should be computed based ondeposits in Alabama (1) Less than $1 billion -.125per $1,000 (2) $1 billion to $6 billion - .17 per $1,000and (3) More than $6 billion - .225 per $1,000.ALCPT-078 If SeparateRtnIndicator is selected thenAltMinPrivilegeTaxSep must equal line 1, Totaldeposits inside Alabama for the entire FinancialInstitutional Group (TotalDepositsSep) multiplied byline 2, Appropriate rate from deposit rate schedule(DepositRateSep).ALCPT-079 If SeparateRtnIndicator is selected thenSumOfGroupTaxLiability must be populated.MATH ERRORMISSING DATAREJECTREJECTREJECTAL4165 – AL Business MeF Error Reject Codes - Alabama Corporate/Partnership Income Tax ReturnsAlabama Department of RevenueTax Year 2012Page 11 of 64

ALCPT-080 If SeparateRtnIndicator is selected andSumofGroupTaxLiability (line 5) is greater thanAltMinPrivilegeTaxSep (line 3), thenPrivTaxDueGreaterThanAMPT (line 6) must equalPrivilegeTaxLiability (line 4).ALCPT-081 If SeparateRtnIndicator is selected andSumofGroupTaxLiability (line 5) is less thanAltMinPrivilegeTaxSep (line 3), thenPercentOfGrpMemTaxLiab (line 7) must equalPrivilegeTaxLiability (line 4) divided bySumofGroupTaxLiability (line 5).ALCPT-082 If SeparateRtnIndicator is selected thenPrivTaxDueLessThanAMPT (line 8) must equalPercentofGrpMemTaxLiab (line 7) multiplied byAltMinPrivilegeTaxSep (line 3).ALCPT-083 If SeparateRtnIndicator is selected thenAmtDueSeparate (line 9) must equal the greater ofPrivTaxDueGreaterThanAMPT (line 6) orPrivTaxDueLessThanAMPT (line 8).MATH ERRORMATH ERRORMATH ERRORMATH ERRORREJECTREJECTREJECTREJECTALCPT-084 If Financial Institution Group Member is selected MATH ERRORthen AmtDueSeparate should not exceed$3,000,000.00, the maximum levy for Alabama CPT.ALCPT-085 If TypeOfTaxpayer is "F" (Financial Institution Group MISSING DATAMember) then Name of Financial Institution GroupMember must be populated.ALCPT-086 If TypeOfTaxpayer is "F" (Financial Institution Group MISSING DATAMember) then Federal Employer Identification No.(FEIN) of Financial Institution Group Member mustbe populated.ALCPT-087 If TypeOfTaxpayer is "F" (Financial Institution Group MISSING DATAMember) then CCorporationInd for C-Corp (subjectto annual report) must be checked for the FinancialInsitution Group Member or LimitedLiabilityEntityIndfor LLE (not subject to annual report) must bechecked for the Financial Institution Group Member.ALCPT-087 If TypeOfTaxpayer is "F" (Financial Institution Group MISSING DATAMember) then CCorporationInd for C-Corp (subjectto annual report) must be checked for the FinancialInsitution Group Member or LimitedLiabilityEntityIndfor LLE (not subject to annual report) must bechecked for the Financial Institution Group Member.REJECTREJECTREJECTREJECTREJECTAL4165 – AL Business MeF Error Reject Codes - Alabama Corporate/Partnership Income Tax ReturnsAlabama Department of RevenueTax Year 2012Page 12 of 64

ALCPT-089 If TypeOfTaxpayer is "F" (Financial Institution Group MISSING DATAMember) and DisregardEntityOwnFein is populatedthen Disregarded Entity checkbox must be selectedfor the Financial Institution Group Member.ALCPT-090 If TypeOfTaxpayer is "F" (Financial Institution GroupMember) and Disregarded Entity checkbox isselected then DisregardEntityOwnFein must bepopulated for the Financial Institution GroupMember.ALCPT-091 Tax Year must equal 2013MISSING DATAREJECTREJECTINCORRECT DATA REJECTALCPT-840 An attachment that contains your federal tax returnnamed FederalXXXX.pdf must be transmitted.MISSINGDOCUMENTAdded 3/4/2013REJECTALCPT-900 Return has already been acknowledged. Duplicates INCORRECT DATA REJECTare not accepted.ALCPT-1000SoftwareId is not an approved software vendor.INCORRECT DATA REJECTAL-CPT-1006RequestedPaymentDate must be populated ifPaymentAmount is populated.MISSING DATAREJECTAL-CPT-1007IfFinancialTransaction/StatePayment/AddendaRecord is populated return will reject- returns withaddedna records will not be accepted electronicallyINCORRECT DATA REJECTAL-CPT-1008One of the following checkboxes must be populated"NotIATTransaction" or "IsIATTransaction"MISSING DATAREJECTAL-CPT-1009AL-CPT-1100If TaxMinusCreditsAndPayments (total amount due)is greater than zero and IsIATTransaction ispopulated with "x" a direct debit payment will not beallowed; the payment must be made through ACHCredit. Contact Alabama's EFT Unit.The XML listing of the PDF attachments does notmatch the attachments listed in the file directoryINCORRECT DATA WARNINGINCORRECT DATA REJECTAL4165 – AL Business MeF Error Reject Codes - Alabama Corporate/Partnership Income Tax ReturnsAlabama Department of RevenueTax Year 2012Page 13 of 64

Form PPT Error Reject Codes for Tax Year 2013ErrorRule/Validation Error Category SeverityRejectionCodeALPPT-002 ReturnType must equal "PPT".INCORRECT DATA REJECTALPPT-003 Required data element SoftwareId not transmitted. MISSING DATAREJECTALPPT-004 Required data element SoftwareVersion nottransmitted.ALPPT-005 Form type must equal 2012.Tax year must equal 2013.MISSING DATA REJECTINCORRECT DATA REJECTUpdated 2/12/2013ALPPT-006 Required data element TaxPeriodBeginDate nottransmitted.MISSING DATAUpdated 2/21/2013REJECTALPPT-007 Determination Default is 20120101 unlessFiscalTaxYear is populated - must be 20120101 orlater.ALPPT-008 Required data element TaxPeriodEndDate nottransmitted.INCORRECT DATA REJECTMISSING DATAREJECTALPPT-009 Determination Default is 20121231 unlessFiscalTaxYear orShortPeriodReturnIndicator ispopulated.ALPPT-010 If AmendedReturnIndicator is populated return willbe rejected - Amended returns will not be acceptedelectronically.ALPPT-011 If no FEIN is required, then FEIN Not RequiredCheckbox must be selected and FEIN needs to bepopulated with all "9”s.ALPPT-013 If no FEIN is required, then BPT Account Numbermust be populated. Example of BPT acct number:R00+7numbers or 10 numbers.ALPPT-014 Element can only be used if TypeOfTaxpayer isequal to S (S Corporation).ALPPT-015 Element can only be used if TypeOfTaxpayer isequal to S (S Corporation).ALPPT-016 Should be populated with $10 if TypeOfTaxpayer isequal to S (S Corporation).INCORRECT DATA REJECTUNSUPPORTEDMISSING DATAMISSING DATAREJECTWARNINGREJECTINCORRECT DATA REJECTDeleted 2/6/13INCORRECT DATA REJECTMISSING DATADeleted 2/6/13REJECTDeleted 2/6/13ALPPT-017 A complete schedule AL-CAR must be populated. MISSING DATA REJECTAL4165 – AL Business MeF Error Reject Codes - Alabama Corporate/Partnership Income Tax ReturnsAlabama Department of RevenueTax Year 2012Page 14 of 64

ALPPT-018 Element can only be used if TypeOfTaxpayer isequal to S (S Corporation).ALPPT-019 Element can only be used if TypeOfTaxpayer isequal to S (S Corporation).ALPPT-020 Must equal SecOfStateCorpFee lessPrevPaidSecOfStateCorpFee (line 6-7).ALPPT-021 PrivilegeTaxDue must equal PrivilegeTaxLiability(Part B, Line 19).INCORRECT DATA REJECTDeleted 2/6/13INCORRECT DATA REJECTDeleted 2/6/2013MATH ERROR REJECTINCORRECT DATA REJECTALPPT-022 NetPrivilegeTaxDue should equal PrivilegeTaxDueLess PrevPaidPrivilegeTax.ALPPT-023 TotalPrivilegeTaxDue should equal the sum ofNetPrivilegeTaxDue, Penalty and InterestDue.ALPPT-024 NetTaxDue should equal NetSecOfStateCorpFee(line 8) Plus TotalPrivilegeTaxDue (line 14).MATH ERRORMATH ERRORMATH ERRORREJECTREJECTREJECTALPPT-025 If NetTaxDue is greater than zero then total amount MATH ERRORdue (PmtDue) should be greater than zero and theamount to be refunded (RefundDue) should be zero.REJECTALPPT-026 If NetTaxDue is less than zero then amount to berefunded (RefundDue) should be greater than zeroand total amount due (PmtDue) should be zero.MATH ERRORREJECTALPPT-027 If FamilyLLEIndicator is populated thenScheduleBPTE must be attached.ALPPT-028 EFTIndicator must be populated if PmtDue (Page 1,line 16) is greater than zero.MISSINGDOCUMENTREJECTINCORRECT DATA MINIMAL DO NOTREJECTALPPT-029 CapStockAndPaidInCapital can only be populated ifTypeOfTaxpayer is S Corporation "S".ALPPT-030 RetainedEarnings can only be populated ifTypeOfTaxpayer is S Corporation "S".ALPPT-031 SCorpGrossAmtOfRelPtyDbt can only be populatedif TypeOfTaxpayer is S Corporation "S".ALPPT-032 AllPmtsInExcess can only be populated ifTypeOfTaxpayer is S Corporation "S".INCORRECT DATA REJECTINCORRECT DATA REJECTINCORRECT DATA REJECTINCORRECT DATA REJECTALPPT-033 If TypeOfTaxpayer is S Corporation "S" then MATH ERRORSCorpTotalNetWorth should equal the sum of lines1-4 (CapStockAndPaidInCapital, RetainedEarnings,SCorpGrossAmtOfRelPtyDbt and AllPmtsInExcess).REJECTAL4165 – AL Business MeF Error Reject Codes - Alabama Corporate/Partnership Income Tax ReturnsAlabama Department of RevenueTax Year 2012Page 15 of 64

ALPPT-034 SCorpTotalNetWorth should be populated ifTypeOfTaxpayer equals "S" for S-Corporation.ALPPT-035 SumCapAcct can only be populated ifTypeOfTaxpayer is LLE "L".ALPPT-036 SCorpAmtPaidToMember can only be populated ifTypeOfTaxpayer is LLE "L".ALPPT-037 LLEGrossAmtOfRelPtyDbt can only be populated ifTypeOfTaxpayer is LLE "L".INCORRECT DATA REJECTINCORRECT DATA REJECTINCORRECT DATA REJECTINCORRECT DATA REJECTALPPT-038 If TypeOfTaxpayer is LLE "L" thenMATH ERRORLLETotalNetWorth should equal the sum of lines 6-8(SumCapAcct, SCorpAmtPaidToMember andLLEGrossAmtOfRelPtyDbt).REJECTALPPT-039 LLETotalNetWorth should be populated ifTypeOfTaxpayer equals "L" for Limited LiabilityEntity.INCORRECT DATA REJECTALPPT-040 If TypeOfTaxpayer is Disregarded Entity "D" thenSingleMemberName (First and Last Name orBusiness Name) must be entered.ALPPT-041 If TypeOfTaxpayer is Disregarded Entity "D" thenSingleMemberFEIN or SSN must be entered.MISSING DATAMISSING DATAREJECTREJECTALPPT-042 AstMinusLiabSinMem can only be populated if theTypeOfTaxpayer is Disregarded Entity "D".ALPPT-043 DEGrossAmtOfRelPtyDbt can only be populated ifthe TypeOfTaxpayer is Disregarded Entity "D".ALPPT-044 DEAmtPaidToMember can only be populated if theTypeOfTaxpayer is Disregarded Entity "D".ALPPT-045 If the TypeOfTaxpayer is Disregarded Entity "D"then DETotalNetWorth should equal the sum oflines 12-14 (AstMinusLiabSinMem,DEGrossAmtOfRelPtyDbt andDEAmtPaidToMember).ALPPT-046 DETotalNetWorth should be populated ifTypeOfTaxpayer equals "D" for Disregarded Entity.ALPPT-047 TotalNetWorth should equal (1)SCorpTotalNetWorth if TypeOfTaxpayer is "S" (2)LLETotalNetWorth if TypeOfTaxpayer is "L" or (3)DETotalNetWorth if TypeOfTaxpayer is "D."INCORRECT DATA REJECTINCORRECT DATA REJECTINCORRECT DATA REJECTMATH ERROR REJECTINCORRECT DATA REJECTINCORRECT DATA REJECTAL4165 – AL Business MeF Error Reject Codes - Alabama Corporate/Partnership Income Tax ReturnsAlabama Department of RevenueTax Year 2012Page 16 of 64

ALPPT-048 If book value of investments is populated pleaseattach a pdf document named investment.pdfincluding a listing for each separate investment, thename of the taxpayer, the taxpayer's FEIN, thetaxpayer's address and the book value of theinvestment.ALPPT-049 If goodwill is populated please attach a pdfdocument named goodwill.pdf including thefollowing for each direct purchase the goodwilloriginally acquired (1) the date the direct purchaseoccurred (2) accumulated amortization (3) the nameand location of the business acquired (4) and thename and FEIN of the entity that acquired thebusiness and goodwill.MISSINGDOCUMENTMISSINGDOCUMENTALPPT-050 If unamortized post-retirement benefits is populated MISSINGplease attach a pdf document namedDOCUMENTunamortizedproperly.pdf including the following (1) adescription of benefits (2) amortization schedule (3)and the line detail of the post-retirement benefits onthe balance sheet.REJECTREJECTREJECTALPPT-051 TotalExclusions must equal the sum ofBookValueOfInvestments, UnamortizedGoodwill,and UnamortizedProperly (sum of lines 2-4).ALPPT-052 ApportionmentNetWorth must equal TotalNetWorth(line 1) less TotalExclusions (line 5).MATH ERRORMATH ERRORREJECTREJECTALPPT-053 If DeParentSubject is not checked and ifMISSINGApportionmentFactor populated is less than 100% DOCUMENTthen a pdf copy of the Alabama Form 20S or 65Schedule C showing the apportionment factorcalculations should be attached. The pdfattachment must be named apportionmentfactor.pdf.ALPPT-054 TotalNetWorthExclusions must equalMATH ERRORApportionmentNetWorth (line 6) mulitplied byApportionmentFactor (line 7).REJECTRevised 3/4/2013Revised 3/13/2013REJECTALPPT-055 If Net Investment of Bonds(NetInvestBondsSecurities) is populated pleaseattach a pdf document named bondsecurity.pdfincluding the following information: (1) the netamount invested, (2) the issuing agency, (3)issuance date, (4) and how the investment isreported on the taxpayer's balance sheet.MISSINGDOCUMENTREJECTAL4165 – AL Business MeF Error Reject Codes - Alabama Corporate/Partnership Income Tax ReturnsAlabama Department of RevenueTax Year 2012Page 17 of 64

ALPPT-056 If Net Investment in Pollution Control(NetInvestPollutionControl) is populated pleaseattach a pdf document named pollutioncontrol.pdfincluding supporting documentation.MISSINGDOCUMENTREJECTALPPT-057 If Reserves in Alabama is populated please attach a MISSINGpdf document named alabamareserves.pdf including DOCUMENTthe following information: (1) identify applicable lawor regulation that establishes taxpayer's liability (2)computation of that liability (3) and identify theloaction of the plant, facility, mine or site inAlabama.ALPPT-058 If Investment in Housing is populated please attach MISSINGa pdf document named housingproject.pdf including DOCUMENTthe following information: (1) the name of theproject (2) the FEIN of the project (3) the site of theproject (4) the net amount invested in the project (4)and it must identify how the investments arereported on the taxpayer's balance sheet.REJECTREJECTALPPT-059 FedTaxableIncomeToAL is only allowed ifTypeOfTaxpayer is "S" S Corporation or "L" LimitedLiability Entity.INCORRECT DATA REJECTDeleted 2/5/2013ALPPT-060 TotalDeductions must equal the sum ofNetInvestBondsSecurities,NetInvestPollutionControl, ReservesInAlabama,AmtInvestedInHousing, andFedTaxableIncomeToAL (lines 9-13).ALPPT-061 TotalNetWorthDeductions must equalTotalNetWorthExclusions (line 8) lessTotalDeductions (line 14).MATH ERRORMATH ERRORREJECTREJECTALPPT-062 Tax Rate should be computed as follows based on INCORRECT DATA REJECTFedTaxIncomeApportioned (1) Less than $1 -.00025(2) At least $1 but less than $200,000 - .00100 (3)At least $200,000 but less than $500,000 - .00125(4) At least $500,000 but less than $2,500,000 -.00150 (5) greater than or equal to $2,500,000 -.00175.ALPPT-063 GrossPrivilegeTax must equalTotalNetWorthDeductions (line 15) multiplied byTaxRate (line 16b).MATH ERRORREJECTAL4165 – AL Business MeF Error Reject Codes - Alabama Corporate/Partnership Income Tax ReturnsAlabama Department of RevenueTax Year 2012Page 18 of 64

ALPPT-064 If Enterprise Zone Credit is populated please attach MISSINGa pdf document named alenterprisecrdt.pdf showing DOCUMENTdocumentation from the ADECA (ALDept ofEconomic and Community Affairs) reporting theamount of credit the taxpayer is entitled to claim.ALPPT-065 PrivilegeTaxLiability should equal GrossPrivilegeTax MATH ERRORLess EntZoneCapCredit (line 17 less line 18) but notless than $100.00, the minimum amount of the tax,and cannot exceed $15,000.00, the maximumamount of tax for S Corporations, LLEs, andDisregarded Entities.ALPPT-066 If FamilyLLEIndicator is populated thenPrivilegeTaxLiability cannot exceed $500.00.MATH ERRORREJECTREJECTREJECTALPPT-068 Required data elementBusinessRepresentative/Name/Phone nottransmitted.ALPPT-069 If PaidPreparerInformation/PTIN is populated thenPaidPreparerInformation/PreparerPersonNamemust be populated.ALPPT-070 If AuthorizeDiscuss is populated thenPaidPreparerInformation/PreparerPersonNamemust be populated.MISSING DATAMISSING DATAMISSING DATAREJECTREJECTREJECTALPPT-073 If /PaidPreparerInformation/PreparerPersonName ispopulated then PaidPreparerInformation/PTIN mustbe populated.MISSING DATAREJECTALPPT-074 If AuthorizeDiscuss is populated thenPaidPreparerInformation/PTIN must be populated.ALPPT-075 If PaidPreparerInformation/PTIN is populated thenPaidPreparerInformation/PreparerBusinessName/BusinessNameLine1 must be populated.ALPPT-076 If AuthorizeDiscuss is populated thenPaidPreparerInformation/PreparerBusinessName/BusinessNameLine1 must be populated.MISSING DATAMISSING DATAMISSING DATAREJECTREJECTREJECTALPPT-077 If PaidPreparerInformation/PTIN is populated then MISSING DATAPaidPreparerInformation/PreparerUSAddress/AddressLine1 must be populated.ALPPT-078 If AuthorizeDiscuss is populated thenPaidPreparerInformation/PreparerUSAddress/Addre MISSING DATAssLine1 must be populated.REJECTREJECTAL4165 – AL Business MeF Error Reject Codes - Alabama Corporate/Partnership Income Tax ReturnsAlabama Department of RevenueTax Year 2012Page 19 of 64

ALPPT-079 If PaidPreparerInformation/PTIN is populated thenPaidPreparerInformation/PreparerUSAddress/Citymust be populated.ALPPT-080 If AuthorizeDiscuss is populated thenPaidPreparerInformation/PreparerUSAddress/Citymust be populated.ALPPT-081 If PaidPreparerInformation/PTIN is populated thenPaidPreparerInformation/PreparerUSAddress/Statemust be populated.ALPPT-082 If AuthorizeDiscuss is populated thenPaidPreparerInformation/PreparerUSAddress/Statemust be populated.MISSING DATAMISSING DATAMISSING DATAMISSING DATAREJECTREJECTREJECTREJECTALPPT-083 If PaidPreparerInformation/PTIN is populated thenPaidPreparerInformation/Phone must be populated.ALPPT-084 If AuthorizeDiscuss is populated thenPaidPreparerInformation/Phone must be populated.MISSING DATAMISSING DATAREJECTREJECTALPPT-085 IfPaidPreparerInformation/PreparerBusinessName/BusinessNameLine1 is populated thenPaidPreparerInformation/PreparerFirmIDNumbermust be populated.ALPPT-086 If AuthorizeDiscuss is populated thenPaidPreparerInformation/PreparerFirmIDNumbermust be populated.MISSING DATAMISSING DATAALPPT-087 If PaidPreparerInformation/PTIN is populated then MISSING DATAPaidPreparerInformation/PreparerUSAddress/ZipCode must be populated.ALPPT-088 If AuthorizeDiscuss is populated thenPaidPreparerInformation/PreparerUSAddress/ZipCo MISSING DATAde must be populated.ALPPT-089 If FamilyLLEIndicator is populated thenPartnerFedCapAmt should be entered.MISSING DATAREJECTREJECTREJECTREJECTREJECTALPPT-090 If FamilyLLEIndicator is populated thenIndAmtOwned cannot be 100%.ALPPT-091 If FamilyLLEIndicator is populated thenOwnershipTestTotal must equal at least 80%.INCORRECT DATA REJECTINCORRECT DATA REJECTALPPT-092 If FamilyLLEIndicator is populated andGrossRecTestTotal is not populated thenAssetTestTotal must be populated.MISSING DATAREJECTAL4165 – AL Business MeF Error Reject Codes - Alabama Corporate/Partnership Income Tax ReturnsAlabama Department of RevenueTax Year 2012Page 20 of 64

ALPPT-093 If FamilyLLEIndicator is selected andGrossRecTestTotal is greater than zero thentheGrossRecTestTotal must equal at least 90%.INCORRECT DATA REJECTALPPT-094 If FamilyLLEIndicator is populated andAssetTestTotal is not populated thenGrossRecTestTotal must be populated.MISSING DATAREJECTALPPT-095 If FamilyLLEIndicator is selected andAssetTestTotal is greater than zero then theAssetTestTotal must equal at least 90%.INCORRECT DATA REJECTALPPT-096 If DeParentSubject is populated then Part A, Section INCORRECT DATA REJECTIII, Lines 12-15 and Part B, Lines 1-18 should not bepopulated.New Rule 1/14/2013ALPPT-097 If DEParentSubject is populated then Part B, Line19 must be populated with the minimum tax due($100.00).MISSING DATAALPPT-098 If DEParentSubject is not populated then attach a MISSINGpdf named balancesheet.pdf (a spreadsheet of DOCUMENTassets minus liabilities) or a pdf named proforma.pdf(proforma version of the federal return).ALPPT-099 If SingleMemberFEIN is populated it cannot be thesame as FEIN (Page 1, Line 3b).ALPPT-840 The complete federal return and all necessarysupporting schedules as submitted to the IRS mustbe transmitted with the return in an XML file unlessTypeOfTaxpayer "D" (Disregarded Entity) ispopulated.ALPPT-900 Return has already been acknowledged. Duplicatesare not accepted.ALPPT-1000 SoftwareId is not an approved software vendor.REJECTNew Rule 1/14/2013REJECTINCORRECT DATA REJECTMISSINGDOCUMENTNew Rule 1/14/2013New Rule 3/4/2013REJECTINCORRECT DATA REJECTINCORRECT DATA REJECTAL-PPT-1006 RequestedPaymentDate must be populated ifPaymentAmount is populated.MISSING DATAREJECTAL-PPT-1007 IfFinancialTransaction/StatePayment/AddendaRecord is populated return will reject- returns withaddedna records will not be accepted electronically.INCORRECT DATA REJECTALPPT-1008 One of the following checkboxes must be populated"NotIATTransaction" or "IsIATTransaction" .MISSING DATAREJECTAL4165 – AL Business MeF Error Reject Codes - Alabama Corporate/Partnership Income Tax ReturnsAlabama Department of RevenueTax Year 2012Page 21 of 64

ALPPT-1009 If TaxMinusCreditsAndPayments (total amount due)is greater than zero and IsIATTransaction ispopulated with "x" a direct debit payment will not beallowed; the payment must be made through ACHCredit. Contact Alabama's EFT Unit.ALPPT-1100 The XML listing of the PDF attachments does notmatch the attachments listed in the file director.INCORRECT DATA WARNINGINCORRECT DATA REJECTAL4165 – AL Business MeF Error Reject Codes - Alabama Corporate/Partnership Income Tax ReturnsAlabama Department of RevenueTax Year 2012Page 22 of 64