Alabama Request for Waiver of Penalty

Request for Waiver of Penalty
PWR (9-20).qxp
FORM

ALABAMA DEPARTMENT OF REVENUE

9/20

Request for Waiver of Penalty

PWR

INCOME TAX ADMINISTRATION DIVISION

TAXPAYER NAME

FEIN OR SOCIAL SECURITY NUMBER

ADDRESS
CITY

STATE

TAX TYPE

PERIOD COVERED

AMOUNT OF PENALTY

DATE THE TAX WAS PAID

ZIP

Note: Tax and interest must be paid before penalty waiver will be considered.
Penalties shall be waived upon a determination of reasonable cause. Reasonable cause shall include, but not be limited to, those instances
in which the taxpayer has acted in good faith. The burden of providing reasonable cause shall be on the taxpayer (§40-2A-11).
Explain the reasons for the delinquent return or late payment of tax. Include any documentation that supports your request.
(Attach additional sheets if necessary.)
____________________________________________________________________________________________________________
____________________________________________________________________________________________________________
____________________________________________________________________________________________________________
____________________________________________________________________________________________________________
____________________________________________________________________________________________________________
____________________________________________________________________________________________________________
____________________________________________________________________________________________________________
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Has the Department of Revenue previously granted a Request for Waiver of Penalty?

6

Yes        6 No

Note: If an unpaid balance remains on your account, interest will continue to accrue until the account is paid in full.
__________________________________________________        __________________________________________________
TAXPAYER SIGNATURE

SPOUSE’S SIGNATURE (IF JOINT)

__________________________________________________        __________________________________________________
TITLE (FOR BUSINESS ENTITY)

DATE

__________________________________________________        __________________________________________________
REPRESENTATIVE’S NAME

REPRESENTATIVE’S SIGNATURE

__________________________________________________        __________________________________________________
TELEPHONE NUMBER

DATE

Your completed form may be submitted for consideration to the address listed on the billing notice.
Please attach a copy of the billing notice to your request.

ALABAMA DEPARTMENT OF REVENUE

Instructions for Form PWR
Request for Waiver of Penalty
Complete all sections of this petition.
1.  Include the taxpayer’s complete legal name.
2.  Provide the taxpayer’s Federal Identification Number (FEIN) or Social Security Number.
3.  Provide the mailing address for the Taxpayer.
4.  Include the type of tax on which the penalty was assessed.
5.  Indicate the tax period on which the penalty was assessed.
6.  Include the amount of the penalty assessed.
7.  Tax and interest must be paid before penalty waiver will be considered. Provide the date the tax and/or interest was paid.
8.  Explain the facts and conditions that led to the assessed penalty and include the reason(s) that the penalty should be waived. Include any documentation that supports your request.
9.  Indicate whether the Department has previously granted a waiver of penalty.
10.  Sign and date the petition.
11.  Mail the form and documentation to the appropriate department:
Pass Through Entity
PO Box 327444
Montgomery, AL 36132-7444
Phone: (334) 242-1033

Withholding Tax
PO Box 327483
Montgomery, AL 36132-7483
Phone: (334) 242-1300

Business Privilege Tax
PO Box 327320
Montgomery, AL 36132-7320
Phone: (334) 353-7923

Corporate Income Tax
PO Box 327435
Montgomery, AL 36132-7435
Phone: (334) 242-1200

Individual Income Tax
PO Box 327460
Montgomery, AL 36132-7460
Phone: (334) 353-0602

Financial Institution Excise Tax
PO Box 327439
Montgomery, AL 36132-7439
Phone: (334) 242-1200

Special Audit and Compliance
PO Box 327442
Montgomery, AL 36132-7442
Phone: (334) 242-1500

Note: If an unpaid balance remains on your account, interest will continue to accrue until the account is paid in full.