[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-303603-105":3,"detail-sidebar-cat-1-en-105":81,"doc-detail-303603-en":127},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":74,"head_meta":76,"extra_data":78,"updated_unix":80},105,"en","810-3-74-01-withholding-returns-and-payments","810-3-74-.01 Withholding Returns And Payments","","Sets out requirements for employers and withholding tax agents to deduct, withhold, and remit income taxes to the department, including when to file monthly Form A-6 versus quarterly Form A-1. Specifies filing deadlines, limits on the calendar quarter covered by Form A-1, rules for inactive withholding accounts, and how to mark the final return. Addresses electronic filing obligations, electronic payment rules, approval to create self-produced forms, bulk filer registration for tax services, and related electronic wage and tax reporting for exempt overtime wages.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/810-3-74-01-withholding-returns-and-payments/303603/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/810-3-74-01-withholding-returns-and-payments/303603.png","ImageObject",442,249,{"name":42,"@type":43},"Guten tag","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-26","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",6,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"When must employers file monthly withholding returns using Form A-6 instead of quarterly returns?","Question",{"text":63,"@type":64},"Form A-6 must be filed and the withheld tax remitted when the amount withheld in either the first or second month of a calendar quarter exceeds $1,000. Otherwise, monthly reporting is required only for months where withholding exceeds $1,000; amounts not exceeding $1,000 may be remitted monthly if accompanied by Form A-6.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"What are the deadlines and filing requirements for quarterly withholding returns using Form A-1?",{"text":68,"@type":64},"Every withholding tax agent must file Form A-1 and remit the total tax withheld (less tax previously remitted on Form A-6) on or before the last day of the month following the end of the calendar quarter. Form A-1 must accompany all quarterly payments of amounts withheld.",{"name":70,"@type":61,"acceptedAnswer":71},"What rules apply to electronic filing and electronic payments for withholding tax?",{"text":72,"@type":64},"Monthly or quarterly withholding tax returns and payments may be submitted electronically through the department’s website. Employees or withholding tax agents making withholding payments of $750 or more are required to file the payment and return electronically, and those required to submit electronically must also file their returns electronically. Electronic payments submitted without an electronic return are subject to a failure-to-file penalty.","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},303603,1790012438,{"code":4,"msg":82,"data":83},"success",[84,89,94,99,104,109,113,118,123],{"id":85,"doc_module":22,"doc_module_name":25,"category_name":86,"show_sort_weight":87,"slug":88},11,"Presentations",90,"presentations",{"id":90,"doc_module":22,"doc_module_name":25,"category_name":91,"show_sort_weight":92,"slug":93},12,"Resumes",80,"resumes",{"id":95,"doc_module":22,"doc_module_name":25,"category_name":96,"show_sort_weight":97,"slug":98},14,"Invoices",70,"invoices",{"id":100,"doc_module":22,"doc_module_name":25,"category_name":101,"show_sort_weight":102,"slug":103},15,"Posters",60,"posters",{"id":105,"doc_module":22,"doc_module_name":25,"category_name":106,"show_sort_weight":107,"slug":108},16,"Social Media",50,"social-media",{"id":110,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":111,"slug":112},17,40,"forms",{"id":114,"doc_module":22,"doc_module_name":25,"category_name":115,"show_sort_weight":116,"slug":117},18,"Letters",30,"letters",{"id":119,"doc_module":22,"doc_module_name":25,"category_name":120,"show_sort_weight":121,"slug":122},21,"Paper Templates",5,"papers-templates",{"id":124,"doc_module":22,"doc_module_name":25,"category_name":125,"show_sort_weight":4,"slug":126},158,"General","general-158",{"code":4,"msg":82,"data":128},{"doc_id":79,"user_id":129,"nickname":42,"user_avatar":130,"doc_module":22,"category_id":110,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":26,"language":136,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":12,"update_tm":140,"read_time":22},687212321768,"https://ap-avatar.wpscdn.com/avatar/a0010bdbe886d2fe77?x-image-process=image/resize,m_fixed,w_180,h_180&k=1789897067658708522","810-3-74-.01 Withholding Returns And Payments.  \n(1) Every employer required to deduct and withhold tax from the wages of employees under §40-18-71, Code of Ala. 1975 , and those persons required to withhold income tax on proceeds of a wager pursuant to §40-18-91 and payers who have elected to voluntarily withhold income tax, must remit such withheld taxes to the department as follows:  \n(a) Form A-6 must be filed and the tax withheld remitted by every withholding tax agent if the amount withheld in either the first or second month of any calendar quarter exceeds one thousand dollars ($1,000 .00) . Form A-6 must cover only one month. Monthly withholding tax returns (Form A-6) and monthly withholding tax payments are required only for those months in which the tax withheld in that month exceeds one thousand dollars ($1,000 .00) . Amounts withheld which do not exceed one thousand dollars may also be remitted monthly; however, such payments must be accompanied by Form A-6. Unless prior approval has been obtained from the department, only one payment and one Form A-6 may be filed each month.  \n(b) Form A-1 \"Employer's Quarterly Return of Income Tax Withheld\" must be filed by every withholding tax agent and payment made of the total amount of tax withheld, less any tax previously remitted on Form A-6, on or before the last day of the month following the end of the calendar quarter. Form A-1 must accompany all quarterly payments of amounts withheld. Unless prior approval has been obtained from the department, only one payment and one Form A-1 may be filed each quarter.  \n(c) Unless prior approval has been granted by the department, employers and withholding tax agents must contact the department in order to obtain approval to produce their own forms.  \n(2) Form A-1 must not include more than one calendar quarter of the year. A portion of one calendar quarter may not be included with a portion of another calendar quarter in a single return, even though the entire period does not exceed three months.  \n(3) A withholding tax agent who temporarily ceases to withhold tax, including an employer engaged in seasonal activities, must continue to file returns unless the withholding tax account is made inactive. A quarterly return must be filed by the employer or withholding tax agent for each quarter even though no tax has been withheld.  \n(4) If an employer or withholding tax agent ceases to pay wages or withhold tax, the last Form A-1 or Form A-6 filed must be marked \"Final Return\" in the space provided on the return.  \n(5) Employers or withholding tax agents may submit their monthly withholding tax returns (Form A-6) and payment and their quarterly withholding tax returns (Form A-1) and payment electronically. Electronic returns and payments  \nmust be submitted through the website. Employees or withholding tax agents making withholding tax payments of $750 or more are required to file the payment and return electronically.  \n(6) Employers or withholding tax agents, who are required to submit their withholding tax electronically, must also file their withholding tax returns electronically. Withholding tax payments may be voluntarily submitted electronically; however, if the payment is submitted electronically, the withholding tax return must also be submitted electronically. Electronic payments submitted without an electronic return are subject to the failure to timely file return penalty. Employers and withholding tax agents who are not required to file electronically and choose to send a check must also send an approved paper withholding tax coupon.  \n(7) Accountants or tax filing services who file withholding tax returns and payments on behalf of employers must register with the department as a bulk filerand must utilize their bulk filer registration when filing withholding tax returns on behalf of their clients.  \n(8) Employers or withholding tax agents who electronically file their monthly or quarterly withholding tax returns and payme","cbCaiiwveVGp99FX","https://ap.wps.com/l/cbCaiiwveVGp99FX","pdf",100604,"English","# Withholding returns and remittance schedule\n## Monthly filing with Form A-6\n## Quarterly filing with Form A-1\n## Approval, coverage limits, and final returns\n## Electronic filing and bulk filer requirements\n## Exempt overtime wage reporting","[{\"question\":\"When must employers file monthly withholding returns using Form A-6 instead of quarterly returns?\",\"answer\":\"Form A-6 must be filed and the withheld tax remitted when the amount withheld in either the first or second month of a calendar quarter exceeds $1,000. Otherwise, monthly reporting is required only for months where withholding exceeds $1,000; amounts not exceeding $1,000 may be remitted monthly if accompanied by Form A-6.\"},{\"question\":\"What are the deadlines and filing requirements for quarterly withholding returns using Form A-1?\",\"answer\":\"Every withholding tax agent must file Form A-1 and remit the total tax withheld (less tax previously remitted on Form A-6) on or before the last day of the month following the end of the calendar quarter. Form A-1 must accompany all quarterly payments of amounts withheld.\"},{\"question\":\"What rules apply to electronic filing and electronic payments for withholding tax?\",\"answer\":\"Monthly or quarterly withholding tax returns and payments may be submitted electronically through the department’s website. Employees or withholding tax agents making withholding payments of $750 or more are required to file the payment and return electronically, and those required to submit electronically must also file their returns electronically. Electronic payments submitted without an electronic return are subject to a failure-to-file penalty.\"}]","810-3-74-.01 Withholding Returns And Payments | PDF",1789805627]