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Withholding on Sales or Transfers of Real Property and Associated Tangible Personal Property by Nonresidents

Submitting the following WNR form to the State of Alabama income tax is required for any seller of the transferor is directly responsible for making transfers or the person selling in order to gain eligibility to claim credit for the previously made payments. The WNR form is short for “Withholding on Sales or Transfer of Real Property and Associated Tangible Personal Property by people who are not residents of the State of Alabama.

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Seller’s \b Transferor’s NameSeller’s \b Transferor’s SSN or FEIN 	*	1.2.	
Seller’s \b Transferor’s Mailing Address	
3.	
City State Zip	
4.	
Buyer’s \b Transferee’s Name Buyer’s \b Transferee’s SSN or FEIN 	*	5.\b.	
Buyer’s \b Transferee’s Mailing Address	
7.	
City State Zip	
8.	
Date of Sale	
9.	
Address of Property Sold	
10.
11.Total Sales Price ..................\:..................\:..................\:...............
12. Taxable Amount or Gain (if gain is used, attach Form NRAF2) ..................\:...........
13. Amount Withheld or Remitted to State  (not to e\fceed net \broceeds)– enter amount here and 
on Form WNRV as “Amount Paid” ..................\:..................\:.................	
14.Seller \b Transferor is:	
	a.Individual	
	b. Corporation	
	c.Trust or Estate	
	d. Business Trust	
	e.Partnership	
	f.S Corporation	
	g. Limited Liability Company	
	h.Limited Liability Partnership	
11
12
13	
Instructions for Preparing Form WNR	
Line \b. If more than one seller/transferor, complete a separate form for each\b
Line 2. Social security number if an individual; FEIN if a corporation or other organization with an FEIN\b *
Lines 3 and 4.   If mailing address is a Post Office Box, also list street address\b
Line \f.   If more than one buyer/transferee, complete a separate form for each\b
Line 6.   Social security number if an individual; FEIN if a corporation or other organization with an FEIN\b *
Lines 7 and 8.   If mailing address is a Post Office Box, also list street address\b
Line 9.   Date the sale or transfer of real property and associated tangible personal property took place\b
Line \b0.   Physical address of the real property and associated tangible personal property being sold\b  
Line \b\b.   Total amount paid for the real property and associated tangible personal property, including the value of any real, personal, tangible or intangible property given in con
sideration of the sale or transfer\b
Line \b2.   If the taxable gain from the sale or transfer is known, and the taxable amount or gain is less than the sales price, seller/transferor may execute an Affidavit of Seller’s
Gain (Form NRAF2) to the buyer, swearing to the taxable amount or gain, and the amount to be withheld (Line 1\f) may be computed using the taxable amount or gain; other wise, the amount to be withheld and remitted (Line 1\f) is to be calculated based on the total sales price (Line 11)\b  If the gain is used to calculate the withholding, Form NRAF2
must be attached\b
Line \b3.   For individual buyers or transferees, the amount withheld and remitted (not to exceed net proceeds) to the State is \f% of the total sales price (Line 11)\b  For corporate,
partnership, unincorporated association, or other entity buyers or transferees, the amount withheld and remitted (not to exceed net proceeds) to the State is 4% of the total sales price (Line 11)\b  In the case of a sale or transfer where the seller/transferor has supplied an affidavit (Form NRAF2) to the buyer/transferee, swearing to the taxable amount orgain, the amount to be withheld and remitted to the State shall be computed as \f% or 4% (depending on the tax type of the buyer) of the taxable amount or gain (Line 12)\b  Enter
the dollar amount withheld to be remitted to the State on Line 1\f of this form and on Form WNRV as “Amount Paid\b”
Line \b4.   Check the appropriate box for the seller/transferor\b
*  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 should retain a copy of this form as a record of the transaction, and give two copies to the seller/transferor.  The seller/transferor must
attach one copy of Form WNR to the seller/transferor’s Alabama income tax return to claim credit for the payment, and should retain one copy as a record of
the transaction.  The buyer/transferee must mail the original copy of this form to the Alabama Department of Revenue, Individual and Corporate Tax Division,
Withholding Tax Section, P.O. Box 327480, Montgomery, AL 36\b327480.	
		
A	LABAMA	D	EPARTMENT OF	R	EVENUE	
INDIVIDUAL	& C	ORPORATE	TAX	D	IVISION	
W	ITHHOLDING	TAX	SECTION
P.O. Box \b274\f0  •  Montgomery, AL \b61\b274\f0 www.revenue.alabama.gov	
Withholding on Sales or Transfers of Real Property
and Associated Tangible Personal Property by Nonresidents	
\fORM	
WNR	\f\b13
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