|
|
|
Yes, Form PTE-C may be filed by the partnership on behalf of its non-resident members
Yes, if the non-resident completes Schedule NRA (Alabama Pass-Thru Entity Non-Resident Agreement). This form should be notarized and attached to Form 65 when the partnership files. This election remains in place until the non-resident partner informs the partnership in writing that he/she wishes to revoke the agreement and participate in the composite filing.
No.
For tax years 2007 and forward:
If no payment is due, the Alabama Department of Revenue will accept a copy of the federal extension (Form 7004) as a valid extension for both the Form 65 (informational return) and Form PTE-C (composite return). If a payment is due with Form PTE-C, an Alabama business income tax extension, Form 20E, is due along with the payment of taxes. This same Form 20E will extend the Form PTE-C and the Form 65.
