Form WNR "Withholding Sales or Transfers of Real Property and Associated Tangible Personal Property by Nonresidents" - Alabama

What Is Form WNR?

This is a legal form that was released by the Alabama Department of Revenue - a government authority operating within Alabama. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on June 1, 2013;
  • The latest edition provided by the Alabama Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form WNR by clicking the link below or browse more documents and templates provided by the Alabama Department of Revenue.

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Download Form WNR "Withholding Sales or Transfers of Real Property and Associated Tangible Personal Property by Nonresidents" - Alabama

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A
D
R
FORM
LABAMA
EPARTMENT OF
EVENUE
WNR
I
& C
T
D
NDIVIDUAL
ORPORATE
AX
IVISION
W
T
S
ITHHOLDING
AX
ECTION
6/13
Reset
P.O. Box 327480 • Montgomery, AL 36132-7480
www.revenue.alabama.gov
Withholding on Sales or Transfers of Real Property
and Associated Tangible Personal Property by Nonresidents
Seller’s / Transferor’s Name
Seller’s / Transferor’s SSN or FEIN
*
14. Seller / Transferor is:
1.
2.
a. Individual
Seller’s / Transferor’s Mailing Address
3.
b. Corporation
City
State
Zip
4.
c. Trust or Estate
*
Buyer’s / Transferee’s Name
Buyer’s / Transferee’s SSN or FEIN
5.
6.
d. Business Trust
Buyer’s / Transferee’s Mailing Address
e. Partnership
7.
City
State
Zip
f. S Corporation
8.
Date of Sale
g. Limited Liability Company
9.
h. Limited Liability Partnership
Address of Property Sold
10.
11
00
11. Total Sales Price . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12
00
12. Taxable Amount or Gain (if gain is used, attach Form NR-AF2). . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13. Amount Withheld or Remitted to State (not to exceed net proceeds) – enter amount here and
13
00
on Form WNR-V as “Amount Paid” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 36132-7480.
Instructions for Preparing Form WNR
Line 1. If more than one seller/transferor, complete a separate form for each.
Line 2. Social security number if an individual; FEIN if a corporation or other organization with an FEIN. *
Lines 3 and 4. If mailing address is a Post Office Box, also list street address.
Line 5. If more than one buyer/transferee, complete a separate form for each.
Line 6. Social security number if an individual; FEIN if a corporation or other organization with an FEIN. *
Lines 7 and 8. If mailing address is a Post Office Box, also list street address.
Line 9. Date the sale or transfer of real property and associated tangible personal property took place.
Line 10. Physical address of the real property and associated tangible personal property being sold.
Line 11. 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.
Line 12. 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 NR-AF2) to the buyer, swearing to the taxable amount or gain, and the amount to be withheld (Line 13) may be computed using the taxable amount or gain; other-
wise, the amount to be withheld and remitted (Line 13) is to be calculated based on the total sales price (Line 11). If the gain is used to calculate the withholding, Form NR-AF2
must be attached.
Line 13. For individual buyers or transferees, the amount withheld and remitted (not to exceed net proceeds) to the State is 3% of the total sales price (Line 11). 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). In the case of a sale or transfer where the seller/transferor has supplied an affidavit (Form NR-AF2) to the buyer/transferee, swearing to the taxable amount or
gain, the amount to be withheld and remitted to the State shall be computed as 3% or 4% (depending on the tax type of the buyer) of the taxable amount or gain (Line 12). Enter
the dollar amount withheld to be remitted to the State on Line 13 of this form and on Form WNR-V as “Amount Paid.”
Line 14. Check the appropriate box for the seller/transferor.
* 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.
A
D
R
FORM
LABAMA
EPARTMENT OF
EVENUE
WNR
I
& C
T
D
NDIVIDUAL
ORPORATE
AX
IVISION
W
T
S
ITHHOLDING
AX
ECTION
6/13
Reset
P.O. Box 327480 • Montgomery, AL 36132-7480
www.revenue.alabama.gov
Withholding on Sales or Transfers of Real Property
and Associated Tangible Personal Property by Nonresidents
Seller’s / Transferor’s Name
Seller’s / Transferor’s SSN or FEIN
*
14. Seller / Transferor is:
1.
2.
a. Individual
Seller’s / Transferor’s Mailing Address
3.
b. Corporation
City
State
Zip
4.
c. Trust or Estate
*
Buyer’s / Transferee’s Name
Buyer’s / Transferee’s SSN or FEIN
5.
6.
d. Business Trust
Buyer’s / Transferee’s Mailing Address
e. Partnership
7.
City
State
Zip
f. S Corporation
8.
Date of Sale
g. Limited Liability Company
9.
h. Limited Liability Partnership
Address of Property Sold
10.
11
00
11. Total Sales Price . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12
00
12. Taxable Amount or Gain (if gain is used, attach Form NR-AF2). . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13. Amount Withheld or Remitted to State (not to exceed net proceeds) – enter amount here and
13
00
on Form WNR-V as “Amount Paid” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 36132-7480.
Instructions for Preparing Form WNR
Line 1. If more than one seller/transferor, complete a separate form for each.
Line 2. Social security number if an individual; FEIN if a corporation or other organization with an FEIN. *
Lines 3 and 4. If mailing address is a Post Office Box, also list street address.
Line 5. If more than one buyer/transferee, complete a separate form for each.
Line 6. Social security number if an individual; FEIN if a corporation or other organization with an FEIN. *
Lines 7 and 8. If mailing address is a Post Office Box, also list street address.
Line 9. Date the sale or transfer of real property and associated tangible personal property took place.
Line 10. Physical address of the real property and associated tangible personal property being sold.
Line 11. 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.
Line 12. 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 NR-AF2) to the buyer, swearing to the taxable amount or gain, and the amount to be withheld (Line 13) may be computed using the taxable amount or gain; other-
wise, the amount to be withheld and remitted (Line 13) is to be calculated based on the total sales price (Line 11). If the gain is used to calculate the withholding, Form NR-AF2
must be attached.
Line 13. For individual buyers or transferees, the amount withheld and remitted (not to exceed net proceeds) to the State is 3% of the total sales price (Line 11). 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). In the case of a sale or transfer where the seller/transferor has supplied an affidavit (Form NR-AF2) to the buyer/transferee, swearing to the taxable amount or
gain, the amount to be withheld and remitted to the State shall be computed as 3% or 4% (depending on the tax type of the buyer) of the taxable amount or gain (Line 12). Enter
the dollar amount withheld to be remitted to the State on Line 13 of this form and on Form WNR-V as “Amount Paid.”
Line 14. Check the appropriate box for the seller/transferor.
* 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.