Yes, if the non-resident completes Schedule NRA (Alabama Pass-Thru Entity Non-Resident Agreement). This form should be attached to Form 20S when the corporation files. This election remains in place until the non-resident member informs the corporation in writing that he/she wishes to revoke the agreement and participate in the composite filing.
Yes, if the non-resident completes Schedule NRA (Alabama Pass-Thru Entity Non-Resident Agreement). This form should be attached to Form 20S when the corporation files. This election remains in place until the non-resident member informs the corporation in writing that he/she wishes to revoke the agreement and participate in the composite filing.
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.
