Für Steuerjahre, die am oder nach dem 1. Januar 2021 beginnen, kann jede Alabama S Corporation, wie in §40-18-160, Code of Ala. 1975, definiert, und jede Subchapter K Entity, wie in §40-18-1, Code of Ala. 1975, definiert, wählen, als Electing Pass-Through Entity besteuert zu werden.

Ja, jede Alabama S Corporation, wie in §40-18-160, Code of Ala. 1975, definiert, und jede Subchapter K Entity, wie in §40-18-1, Code of Ala. 1975, definiert, kann sich für die Besteuerung als Electing Pass-Through Entity entscheiden.

Ja, eine Überzahlung aus der zusammengesetzten Steuererklärung des Vorjahres kann auf das Konto eines "Electing pass through entity" übertragen werden.

Nein, wenn ein Unternehmen sich dafür entscheidet, als "Electing Pass-Through Entity" behandelt zu werden, ist die zusammengesetzte Steuererklärung nicht erforderlich. Wird kein Wahlrecht ausgeübt, müssen Personengesellschaften eine zusammengesetzte Zahlung gemäß § 40-18-24.2, Code of Ala. 1975, leisten.

Alle Gutschriften mit Ausnahme der 2017 Alabama Historic Rehabilitation Tax Credit und der Railroad Modernization Act Credit werden an einen berechtigten Steuerzahler weitergegeben und können von diesem beantragt werden.

Das wählende Pass-Through-Unternehmen füllt die Anlage PC aus. Die in der Anlage PC eingetragenen Beträge werden auf die Anlage K und die K-1s übertragen. Viele Gutschriften müssen jetzt über das Konto "My Alabama Taxes" des Steuerpflichtigen beantragt werden, um die Gutschrift zu erhalten, und die Anlage PC muss dem Formular 65 oder 20S beigefügt werden. Weitere Informationen zu Gutschriften finden Sie auf der Seite Steuervergünstigungen von ALDOR und in den Anweisungen zu Schedule PC.

Der 2017 Alabama Historic Rehabilitation Tax Credit und der Railroad Modernization Act Credit müssen auf der Ebene der "Electing Pass-Through Entity" beantragt werden und werden nicht an die Partner der Entität weitergegeben.

ALDOR verlangt die Verwendung des Formulars EPT-C, wenn Steuergutschriften beantragt werden. Anhand dieser Tabelle kann der Steuerpflichtige den Gesamtbetrag der zulässigen Steuergutschriften berechnen. Die in der Anlage EPT-C eingetragenen Beträge werden auf das Formular EPT, Seite 1, übertragen. Viele Steuergutschriften müssen jetzt über das Konto "My Alabama Taxes" des Steuerpflichtigen beantragt werden, um die Gutschrift und die dem EPT-Formular beigefügte Tabelle EPT-C zu erhalten. Weitere Informationen zu Gutschriften finden Sie auf der Seite Steueranreize von ALDOR und in den Anweisungen zu Schedule EPT-C.

Act 2021-423 does not create a filing obligation for any member of an Electing PTE who would not otherwise have a filing obligation. Note, however, that a member seeking to claim the credit for taxes paid by the Electing PTE will have to file a return and report its distributive share of the income of the entity.

No, an Electing Pass-Through Entity’s taxable income is calculated in accordance with the provisions §40-18-162, Code of Ala. 1975, as appropriate, and apportioned in accordance with the provisions of §40-18-27, Code of Ala. 1975.

The owner, member, partner, or shareholder of an electing pass-through entity shall be entitled to a refundable credit in an amount equal to its pro rata or distributive share of the Alabama income tax paid by the electing pass-through entity with respect to the corresponding tax year.

No, Pursuant to §40-18-24 and §40-18-161, Code of Ala. 1975, NOLs are not considered in the calculation of net income.

Yes, taxable income includes guaranteed payments.

The Alabama taxable income of the Electing Pass-Through Entity will be calculated in accordance with §40-18-24, Code of Ala. 1975, for Partnerships, and §40-18-161 and §40-18-162, Code of Ala. 1975, for S Corporations. Taxable income shall be apportioned in accordance with the provisions of Chapter 27 of Title 40, Code of Ala. 1975. Use the total of total of lines 1 through 17 in the Alabama column on Schedule K, Form 65, or Form 20S, to determine Alabama taxable income. Alabama tax paid under this provision shall not be deducted in calculating Alabama taxable income.

The tax rate is 5 percent.

Eine Erstattung kann von der Einrichtung beantragt werden. Um eine Erstattung zu beantragen, verwenden Sie das Formular PTE-C und geben Sie den Betrag der geschätzten Zahlungen in Zeile 5b an.

Estimated tax payments made by check should be submitted with the form PTE-V and mailed to the address provided on the form. Please note: §41-1-20, Code of Ala. 1975, requires all single tax payments of $750 or more to be made electronically.

Elektronische Zahlungsoptionen verfügbar:

ACH Debit –  My Alabama Taxes – Taxpayers may make electronic payments via  My Alabama Taxes  for estimate, extension, return and billing payments. A My Alabama Taxes user id is not required to make an electronic payment, but it is recommended.

Neue Steuerzahler, die sich kürzlich beim Alabama Secretary of State registriert haben, erhalten ein Informationsschreiben zur Online-Steuererklärung. Das Informationsschreiben zur Online-Steuererklärung dient zu "Informationszwecken" und gibt dem Steuerzahler eine Anmelde-ID und einen Zugangscode, der den Zugang zu My Alabama Taxes ermöglicht.

ACH Credit – Taxpayers making e-payments via ACH Credit must be pre-approved by ALDOR. Log on to My Alabama Taxes and select “Submit an Electronic Funds Transfer Authorization Agreement Form” under Other Actions to submit the form electronically. You must enter a valid business operational reason for using ACH Credit instead of ACH Debit.

Estimated tax payments not paid by each quarterly due date will be subject to interest on the underpayment, determined by applying the underpayment rate established by 26 U.S.C. §6621 (as provided by §40-18-80.1, Code of Ala. 1975) to the underpayment for the period of underpayment. In addition, the 10 percent penalty provided for in §40-2A-11, Code of Ala. 1975, applies to estimated tax payments not paid by the quarterly due date.

Estimate tax due dates for calendar year filers:
Payment 1 – April 15
Payment 2 – June 15
Payment 3 – September 15
Payment 4 – December 15

Estimate tax due dates for fiscal year filers:
Will be due on the 15th day of the fourth, sixth, ninth, and 12th months of the fiscal year.

Yes, Electing Pass-Through Entities that have an Alabama income tax liability in excess of $500 must pay estimated tax. An Electing Pass-Through Entity shall be subject to the provisions of §40-18-80.1, Code of Ala. 1975 (estimated tax for corporations). The required installments shall be 25 percent of the required annual payment. Required annual payment generally means the lesser of a) 100 percent of the tax shown on the return for the taxable year, or b) 100 percent of the tax shown on the return of the corporation for the preceding taxable year.

If an extension has been granted for federal purposes, the extension is also granted for Alabama purposes; the Federal Form 7004 must be submitted with the Form 65/20S. The extension only applies to filing a return. No extensions are granted for payment of taxes due.

NOTE: This is an extension for filing purposes ONLY. The full amount of the tax liability is due by the original due date of the return. Payments should be submitted with Form PTE-V Pass Through Income Tax Voucher.

Pass-through entities that file an election to be an Electing Pass-Through Entity must file Form EPT, in addition to Form 65 or 20S, and pay the tax due. The pass-through entity’s tax return is due on the 15th day of the third month after the close of the tax year (i.e., March 15 for calendar year filers).

The Electing Pass-Through Entity must submit Form PTE-E via My Alabama Taxes at any time during a subsequent tax year or on or before the 15th day of the third month following the close of that tax year for which the entity elects to no longer be taxed as an Electing Pass-Through Entity. Once logged into My Alabama Taxes, the taxpayer will go to the Pass-Through Entity account and click on the Form PTE-E-Update Pass Through Entity Election Status link. The taxpayer will then follow the instructions to revoke the election.

No, the Electing Pass-Through Entity must submit Form PTE-E via My Alabama Taxes at any time during the tax year or on or before the 15th day of the third month following the close of that tax year for which the entity elects to be taxed as an Electing Pass-Through Entity.

The pass-through entity must make the election to be treated as an Electing Pass-Through Entity by submitting the Pass Thru Entity Election, Form PTE-E, online via My Alabama Taxes at any time during the tax year or on or before the 15th day of the third month following the close of that tax year for which the entity elects to be taxed as an Electing Pass-Through Entity. Once logged into My Alabama Taxes, go to the Pass-Through Entity account and click on the Form PTE-E-Update Pass Through Entity Election Status link. The taxpayer will then follow the instructions to make the election. The election is binding for that year and all subsequent tax years unless the entity properly elects to no longer be taxed as an Electing Pass-Through Entity. Please note there is no paper equivalent of this online election.

Die Wahl erfolgt durch Abstimmung oder schriftliche Zustimmung der Mitglieder des Leitungsorgans des Unternehmens sowie durch Abstimmung oder schriftliche Zustimmung der Eigentümer/Anteilseigner, die mehr als 50 Prozent der Stimmrechte an dem Unternehmen halten, innerhalb der oben genannten Frist.