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.
ALDOR은 2022년 통과 법인 세금 신고서 마감일 전까지 나의 앨라배마 세금을 사용하여 제출한 법인 수준의 과세 대상 선거를 해당 연장 기한까지 유효하게 이루어진 선거로 인정하며, 해당 연장 기한이 경과한 통과 법인의 경우 해당 선거를 인정합니다:
- 선거가 그 해 동안 제대로 이루어진 것처럼 필요한 법인 및 회원 세금 신고서를 적시에 제출했습니다.
- 적시에 통과 법인 연장 지불을 선출했습니다. 또는
- 각 신고서의 만기일 이전에 법인 수준의 세금 납부를했습니다.
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.
언론 문의
조세정책과
taxpolicy@revenue.alabama.gov
334-242-1380
