2021년 1월 1일 이후에 시작되는 과세 연도의 경우, 1975년 앨라배마주 법전 §40-18-160에 정의된 앨라배마주 S 법인 및 1975년 앨라배마주 법전 §40-18-1에 정의된 하위 장 K 법인은 선택 통과 법인으로 과세하도록 선택할 수 있습니다.

예, 1975년 앨라배마주 법전 §40-18-160에 정의된 앨라배마주 S 법인 및 1975년 앨라배마주 법전 §40-18-1에 정의된 하위 장 K 법인은 선출 통과 법인으로 과세하도록 선택할 수 있습니다.

예, 전년도 종합 신고서에서 초과 납부한 금액은 법인의 계좌를 통해 선출 패스로 이체할 수 있습니다.

아니요, 법인이 통과 통과 법인으로 처리하기로 선택한 경우 복합 신고는 필요하지 않습니다. 선택하지 않은 경우, 파트너십은 1975년 앨라배마주 법규 §40-18-24.2에 따라 합산 납부해야 합니다.

2017 앨라배마 역사 재활 세액 공제 및 철도 현대화 법 세액공제를 제외한 모든 세액공제는 적격 납세자에게 전달되며 적격 납세자가 청구할 수 있습니다.

선출 통과로 스케줄 PC가 완료됩니다. 스케줄 PC에 입력한 금액은 스케줄 K 및 K-1로 이월됩니다. 이제 많은 세액 공제를 받으려면 납세자의 나의 앨라배마 세금 계정에서 세액 공제를 신청하고 양식 65 또는 20S에 첨부된 스케줄 PC를 작성해야 합니다. 세액 공제에 대한 자세한 내용은 ALDOR의 세금 인센티브 페이지를 방문하여 스케줄 PC에 대한 지침을 참조하세요.

2017 앨라배마 역사 재활 세액 공제 및 철도 현대화 법 세액공제는 선택 통과 법인 수준에서 청구되어야하며 법인의 파트너에게 전달되지 않습니다.

ALDOR에서는 세금 공제를 신청할 때 스케줄 EPT-C를 사용해야 합니다. 이 스케줄을 통해 납세자는 허용되는 총 세액 공제 금액을 계산할 수 있습니다. 스케줄 EPT-C에 입력한 금액은 양식 EPT, 1 페이지로 이월됩니다. 이제 많은 세액 공제를 받으려면 납세자의 나의 앨라배마 세금 계정에서 세액 공제를 신청하고 양식 EPT에 첨부된 스케줄 EPT-C를 제출해야 합니다. 세액 공제에 대한 자세한 내용은 ALDOR의 세금 인센티브 페이지를 방문하여 스케줄 EPT-C에 대한 지침을 참조하십시오.

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.

환불은 법인이 요청할 수 있습니다. 환불을 요청하려면 PTE-C 양식을 사용하고 5b 라인에 이루어진 예상 지불 금액을 나열하십시오.

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.

사용 가능한 전자 지불 옵션 :

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.

최근에 앨라배마 주 총무처에 등록한 신규 납세자는 온라인 신고 안내 서신을 받게 됩니다. 온라인 신고 안내 서신은 "정보 제공 목적"으로 발송되며 납세자에게 나의 앨라배마 세금에 접속할 수 있는 로그인 ID 및 접속 코드를 제공합니다.

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.

선거는 법인의 통치 기관 구성원의 투표 또는 서면 동의뿐만 아니라 위에 규정 된 시간 내에 법인의 의결권 통제의 50 % 이상을 보유한 소유자 / 주주의 투표 또는 서면 동의에 의해 이루어져야합니다.