An official website of the Alabama State government.
Here's how you know

The .gov means it's official

Government websites often end in .gov or .mil. Before sharing sensitive information, make sure you’re on an official government site.

The site is secure

The https:// ensures that you are connecting to the official website and that any information you provide is encrypted and transmitted securely.

Rural Hospital Investment Tax Credit Procedures for Non-electing Pass-Through Entities

Home >
Rural Hospital Investment Tax Credit Procedures for Donors
Individual Income Tax Electronic Filing Options
General Summary of State Taxes
2026 Police Jurisdiction Deannexations, Ordinances and Maps
Local Cities and Counties Tax Rates Text File
Rural Hospital Investment Tax Credit
Rural Hospital Investment Tax Credit Procedures
Rural Hospital Investment Program Procedures for Third Party Entities
Rural Hospital Investment Program Procedures for Hospitals
City and County Rate and Code Explanations

Non-electing pass-through entities who have been awarded a Rural Hospital Investment Tax Credit must submit a second credit claim through My Alabama Taxes to pass the credit to its owners. Important: Owners of a non-electing pass-through entity will not be permitted to claim the credit until the entity completes the following procedures.

  • Visit My Alabama Taxes and enter your credentials to log in.
  • Navigate to Pass-Through Entity.
  • Select Submit a Credit Claim under Tax Incentives and complete the following fields:
    • Credit Type: Select Rural Hospital Investment Tax Credit from the drop-down menu.
    • EPT: Select Yes or No to the EPT designation.
      • Electing pass-pass through entities will claim the credit on their Electing Pass-Through Entity return and should not proceed with the credit claim. If you are unsure of your electing status, do not submit the credit claim until a determination has been made.
    • Filing Period: Enter the tax period in which the credit is being claimed.
    • Credit Amount: Enter the amount of credit which has been awarded.
    • Owners: Provide the owner(s) information as requested.
      • Entities with numerous partners can select “Download Owner Information Spreadsheet” to enter owner information and percentage of ownership. Once completed, save the file and use the “Import” link to load the table in the credit claim. For future claims, you can modify the spreadsheet as needed (i.e., adding/deleting partners or changing ownership percentage).
    • Attachments: Attach any pertinent information here.
    • Review the information in full and print or save a copy for your records, then submit the credit claim.

What to expect after the credit claim is submitted:

  • Credit claims are reviewed by ALDOR in the order received. Processing times may vary depending on the volume of requests.
  • The pass-through entity will receive a notice in My Alabama Taxes after ALDOR reviews and approves the credit claim.
  • Owners of the pass-through entity will receive a letter from ALDOR containing details of the credit. The credit amount should be reported on the owner’s tax return when the return is filed.
  • If you have questions, email incentives@revenue.alabama.gov or call 334-353-9789.