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Pass-Thru Entities: Subchapter K Entities (Partnerships) and S Corporations

  • Pass-Thru Entities: Subchapter K Entities (Partnerships) and S Corporations

General Information for Partnership and S Corporations

Einreichungspflicht:

All partnerships or S corporations (except financial institutions) that are doing business in Alabama or deriving income from sources within Alabama, including income from property located in Alabama, are required to file an Alabama income tax return.

A partnership or S corporation has nexus in Alabama if the company has nexus under traditional constitutional tests, such as physical presence.

Section 40-18-31.2, Code of Ala. 1975, creates the factor presence nexus standard for business activity in the state to determine nexus for business income tax, business privilege tax and financial institution excise tax. The section stipulates that the threshold amounts may be adjusted periodically consistent with the Consumer Price Index.

A partnership or S corporation is deemed to have “substantial nexus” for the tax period in which they exceed the following thresholds for Alabama:

For tax years beginning on or after January 1, 2022:

$64,000 of property,

$64,000 of payroll,

$635,000 of sales, or

25 percent of the total property, total payroll, or total sales.

Composite Returns:

Partnerships follow §40-18-24.2, Code of Ala. 1975, and S corporations follow §40-18-176, Code of Ala. 1975, when filing a composite return (Form PTE-C). Each entity pays a tax at the rate of 5 percent on behalf of its nonresidents. The form and any tax due should be remitted on or before the 15th day of the third month following the close of the partnership’s or S corporation’s accounting period.


A partnership or other entity classified as a Subchapter K entity under §40-18-1, Code of Ala. 1975, is required to file a composite return and make composite payments on behalf of its nonresident members. 

S corporations may file a composite return or file Schedule NRA on behalf of its nonresident owners. Schedule NRA allows a non-resident owner of an S Corporation to elect out of the composite filing. The schedule must be filed with the entity’s tax return (not with the composite form) each year. The election remains in effect until the owner notifies the entity in writing that the owner wishes to participate in the composite filing. 

Electing Pass-Through Entities:

Effective for taxable years beginning on or after January 1, 2021, a partnership or S Corporation may elect to be taxed as an Electing Pass-Through Entity. The election is to be made by submitting Form PTE-E, Pass-Through Entity Election electronically via My Alabama Taxes on or before the 15th day of the third month following the close of the tax year for which the entity elects to be taxed as an Electing Pass-Through Entity.

Electing Pass-Through Entities are required to pay estimated income tax if the corporation’s income tax less any credits for the taxable year can reasonably be expected to be $500 or more. Quarterly estimated tax payments are required to be made by the 15th day of the fourth, sixth, ninth, and 12th months of the tax year.

When to File:

Original Due Date. The partnership, S corporation, composite, and electing pass-through entity return(s) are due on the same date the corresponding federal income returns are required to be filed as provided under federal law. If the due date falls on a Saturday, Sunday, or state holiday, the return will be due the following business day.

Automatic Extension. Partnerships and S corporations will be granted an automatic extension to file Alabama income tax returns consistent with the extension allowed for corresponding federal income tax returns. The corresponding federal extension form must be submitted with the Alabama return. An extension of time granted to file is not an extension of time for payment of the tax. The amount of tax due must be paid on or before the due date of the return without regard to any extension to file the return.

We encourage all tax payments to be made electronically; however, business payments of $750 or more are required to be made electronically through Electronic Funds Transfer (EFT). Payments under $750 may be made by check submitted with a completed Pass-Through Entity Payment Voucher (PTE-V).

Electronic Filing Mandate:

Corporations with assets of $5 million or more, or partnerships with 50 or more partners at the end of the corporation/partnership’s taxable year, are mandated to e-file Alabama corporate/partnership income tax returns for that calendar year and all subsequent tax years.

If a tax return preparer prepares 25 or more acceptable, original corporate or partnership income tax returns using tax preparation software in a calendar year, then for that calendar year and for each subsequent calendar year thereafter all acceptable corporate and/or partnership income tax returns prepared by that preparer must be filed using electronic technology as defined in the “Electronic Tax Return Filing Act” as codified in Chapter 30 of Title 40, Code of Ala. 1975.

Starting with the 2023 tax year, ALDOR will reject any return submitted on paper that is required to be electronically filed. Late filing penalties may apply to returns not received electronically by the due date, including extension. Failure to file the electronic return on time also could result in a $50 late filing penalty per each Schedule K-1 submitted with the return.

For more information see Revenue Rule 810-3-28-.07 and 810-3-39-.12.

Income Tax Incentives:

Alabama offers income tax incentives for new, existing, or expanding businesses in Alabama. For information on tax incentives available in Alabama, visit the Income Tax Incentives page.

Forms:

To find forms for Partnerships and S Corporations, visit Forms. You may search by form number, title of the form, division, tax category, and/or year.

 Most Popular Forms:

Payment Information:

If your tax liability is $750 or more, you must make electronic payments.

Electronic payment options available:

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 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 may remit tax payments by electronic funds transfer (EFT). The taxpayer must be pre-approved by ALDOR.  For more information on EFT, visit revenue.alabama.gov/individual-corporate/pay-by-eft-ach/.

Payments less than $750 not remitted electronically must be remitted with Form FIE-V. DO NOT MAIL FORM PTE-V IF THE PAYMENT IS REMITTED ELECTRONICALLY.

To obtain Form PTE-V, visit revenue.alabama.gov/forms/.

Laws and Rules:

FAQs:

Partnership- https://www.revenue.alabama.gov/faq-categories/partnerships-lles/

S Corporations- https://www.revenue.alabama.gov/faq-categories/s-corporations-s-corporations/

Electing Pass Through Entity-  https://www.revenue.alabama.gov/faq-categories/electing-pass-through-entity-2/