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Pass Through Entities

Subchapter K Entities (Partnerships) and 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 65 or Form 20S. The extension only applies to filing a return; no extensions are granted for payment of taxes due.
Extension payments can be made using the Form PTE-V. For other extension payment options, please see the Payment Options page.

Forms for Subchapter K entities and S Corporations can be found on the forms page by form number, title, division, category and/or year
Rules Concerning Subchapter K Entities and S Corporations can be found on the Administrative Rules Page.

Laws and Rules