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View All and Fiduciaries, Limited Liability Entities, Partnerships, S-Corporations, S-Corporations - Limited Liability Entities, S-Corporations - Partnerships, S-Corporations and Fiduciaries FAQs

Does Alabama accept the federal extension for S corporations?

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 Form 20S. The automatic extension only applies to filing a return; no extensions are granted for payment of taxes due.

ALL TAX PAYMENTS ARE DUE BY THE ORIGINAL DUE DATE OF THE RETURN. Taxes not paid on or before the original due date will be subject to interest at the rate provided in §40-1-44, Code of Alabama 1975, and all applicable penalties until paid. Payments should be submitted with Form PTE-V Pass Through Income Tax Voucher.

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 Form 20S. The automatic extension only applies to filing a return; no extensions are granted for payment of taxes due.

ALL TAX PAYMENTS ARE DUE BY THE ORIGINAL DUE DATE OF THE RETURN. Taxes not paid on or before the original due date will be subject to interest at the rate provided in §40-1-44, Code of Alabama 1975, and all applicable penalties until paid. Payments should be submitted with Form PTE-V Pass Through Income Tax Voucher.

Related FAQs in and Fiduciaries, Limited Liability Entities, Partnerships, S-Corporations, S-Corporations - Limited Liability Entities, S-Corporations - Partnerships, S-Corporations and Fiduciaries

If an income tax return preparer prepares 25 or more acceptable, original fiduciary 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 fiduciary income tax returns prepared by that income tax 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 Alabama 1975.

The excess loss on termination may not be passed along to the grantor or beneficiary of an estate or irrevocable trust.

Estate Tax Waivers are no longer required to be filed for estates whose owners

died after Dec. 31, 2004.

Mandatory e-filing for Form 41 – Rule 810-3-29-.08 was approved by the Alabama Department of Revenue and became effective December 15, 2015. It applies to all fiduciary returns required to be filed for taxable years beginning on and after January 1, 2016.

Mail returns with payments to:

Alabama Department of Revenue

Pass Through Entity Section

P.O. Box 327444

Montgomery, AL 36132-7444

Mail returns without payments to:

Alabama Department of Revenue
Individual and Corporate Tax Division
P.O. Box 327440
Montgomery, AL 36132-7440

Estates/Trusts with 20 or more beneficiaries at the end of the Estate/Trust’s taxable year are mandated to e-file Alabama fiduciary income tax returns, for that calendar year and all subsequent tax years.