Extended Deadlines to File Quickly Approaching
MONTGOMERY – The Alabama Department of Revenue (ALDOR) reminds certain pass-through entities that extended deadlines to elect to be taxed at the entity level are looming, and now is the time to act.
ALDOR extended deadlines to help those taxpayers who showed an intention to make an election but erroneously failed to do so by the original due dates. Such taxpayers may have either made estimated payments or filed required returns as if the election had been made.
ALDOR reconocerá las elecciones para tributar a nivel de entidad que se presenten utilizando My Alabama Taxes (Mis impuestos de Alabama) a más tardar en la fecha de vencimiento de la declaración de la entidad canalizadora electiva de 2022 con las prórrogas aplicables, como elecciones válidamente realizadas en la fecha de vencimiento para aquellas entidades canalizadoras que:
- Presentó oportunamente las declaraciones de impuestos de la entidad y de los socios, como si la elección se hubiera hecho correctamente para el año;
- Ha efectuado oportunamente el pago de la prórroga de la entidad canalizadora elegida; o
- Realizó un pago de impuestos a nivel de entidad antes de la fecha de vencimiento de la declaración respectiva.
Electing Pass-Through Entity returns and payments are due on the 15th day of the third month following the close of the pass-through entity’s taxable year. The entity is granted an automatic six-month extension of time for filing the Electing Pass-Through Entity return. For calendar year taxpayers, the extended due date is September 15, 2023.
Taxpayers meeting any of the above requirements and wanting to make the election must access My Alabama Taxes to make the election for the 2022 tax year. There is not a paper alternative for this online election. For additional guidance and FAQs on the pass-through entity election, visit Electing Pass-Through Entity FAQ* or contact the ALDOR Pass-Through Entity Tax Section at 334-242-1033.
Contacto de prensa
División de Política Fiscal y Asuntos Gubernamentales
taxpolicy@revenue.alabama.gov
334-242-1380
