Form Wnr-V - Withholding On Sales Or Transfers Of Real Property And Associated Tangible Personal Property - 2013
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6/13
Instructions for Preparing and Filing Form WNR-V
Use Form WNR-V to remit Alabama tax withheld on sales or transfers of real property and associated tangible personal prop-
erty by nonresidents. A separate form must be completed for each seller/transferor who will be required to file an Alabama
income tax return. The amount of withholding tax remitted will be credited to the Alabama income tax account of the
seller/transferor as an estimated tax payment.
The determination of the amount to be withheld (if any), not to exceed net proceeds, will be made on Form WNR, Withholding
on Sales or Transfers of Real Property and Associated Tangible Personal Property by Nonresidents. If the amount of taxable gain
is used to calculate the withholding, Form NR-AF2, Affidavit of Seller’s Gain, must be attached to Form WNR. The buyer may
rely on the seller’s affidavit unless the buyer knows or should know, based on the buyer’s knowledge at the time of closing, that
statements made on the affidavit are false. The buyer has no duty to investigate the statements made on a seller’s affidavit.
All information requested on Form WNR-V pertains to the seller/transferor (SSN or FEIN, tax period, type of taxpayer/entity,
name, and address of the seller/transferor). For the “Tax Period of Seller,” enter the last day of the current year (year of the sale
of the property). For example, on a sale of property occurring in 2008, a taxpayer who files an income tax return on a calendar
year basis would enter, “12/31/2008.” A taxpayer who files an income tax return on a fiscal year basis would enter the last day
of the taxpayer’s fiscal year. For the “Name of Seller/Transferor,” enter the last name first for a seller who is an individual.
For privacy and confidentiality purposes, the SSN or FEIN of the seller and of the buyer may be omitted or deleted from copies
of documents exchanged between the parties involved. However, all documents required to be submitted to the Alabama
Department of Revenue must contain the complete SSN or FEIN information on the original copy mailed to the Department.
The buyer/transferee must remit the tax due by mailing this form with a payment for the amount shown on Line 13 of Form
WNR on or before the last day of the month following the month of the closing. The buyer/transferee should retain a copy of
Form WNR-V as a record of the payment, and give a copy to the seller/transferor to be retained with the seller/transferor’s
records. For additional information or assistance, contact the Individual and Corporate Tax Division at 334-242-1300.
Form WNR-V and remittance should be mailed to the
Alabama Department of Revenue
Individual and Corporate Tax Division
Withholding Tax Section
PO Box 327480
Montgomery, AL 36132-7480.
Payment is due on or before the last day of the calendar month following the calendar month within which the sale or transfer of prop-
erty occurred. The voucher below and payment should be mailed to the Alabama Department of Revenue, Individual and Corporate
Tax Division, Withholding Tax Section, PO Box 327480, Montgomery, AL 36132-7480.
DETACH ALONG THIS LINE AND MAIL VOUCHER WITH YOUR FULL PAYMENT
A
D
R
FORM
LABAMA
EPARTMENT OF
EVENUE
STATE
WNR-V
Withholding on Sales or Transfers of Real Property and
COPY
Associated Tangible Personal Property by Nonresidents Payment Voucher
Tax Period of Seller: •
___ ___ /___ ___ /___ ___ ___ ___
Print
Reset
MONTH
DAY
YEAR
SSN: •
Seller/Transferor is:
a. Individual
b. Corporation
c. Trust or Estate
d. Business Trust
CHECK ONLY ONE BOX
FEIN: •
e. Partnership
f. S Corporation
g. Limited Liability Company
h. Limited Liability Partnership
Amount Paid: $ •
-This form has been enhanced to print a two dimensional
(2D) barcode. The PRINT FORM button MUST be used to
generate the (2D) barcode which contains data entered on
NAME OF SELLER / TRANSFEROR (FOR AN INDIVIDUAL, ENTER LAST NAME FIRST)
the form. The use of a 2D barcode vastly improves
•
processing of your return and reduces the costs associated
SELLER’S / TRANSFEROR’S MAILING ADDRESS
with processing your return.
CITY
STATE
ZIP CODE
- Just key in your data prior to printing the form. PLEASE
DO NOT HANDWRITE ANY DATA ON THE FORM.
ADOR
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