Alabama Department of Revenue Forms & Instructions
Form EPT — Electing Pass-Through Entity Payment Return (AL-PTET)
preamble
*250001EP* • FEDERAL EMPLOYER IDENTIFICATION NUMBER • FEDERAL BUSINESS CODE
• NAME
• ADDRESS • SUITE
• CITY • STATE • ZIP CODE
• COUNTRY (IF NOT U.S.)
• CONTACT PERSONʼS PHONE NO. • CONTACT PERSON CONCERNING THIS FORM
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• • • • • CY • /c6050 FY • /c6050 SY • /c6050 52/53 Week • /c6050 DO NOT ATTACH TO OR MAIL WITH FORM 65 OR 20S, THIS FORM MUST BE MAILED SEPARATELY. /c6089 ( ) 1. Total Pass-Through Entity Income apportioned to Alabama (see instructions, also see Schedule EPT-K1, line 14) .................... 2. Amount of Tax Due (from Schedule EPT-K1, line 15) ......................................................................... 3. Nonrefundable Credits (from Schedule EPT-C, Section C, Column 5) ........................................................... 4. Net Tax Due (subtract line 3 from line 2) .................................................................................... 5. Payments and Credits: a . Overpayment from 2024................................................................................................. b . 2025 Estimated Tax Payments ........................................................................................... c . Extension and WNR-V Tax Payments ..................................................................................... d . Current Year's Composite Payment(s)/Electing Pass-Through Entity Credit(s) from Schedule CP-B, line 3 (see instructions) ......... e . Refundable Credits (from Schedule EPT-C, Section D, line 3) ................................................................ f . Total of all payments/credits (add lines 5a through 5e) ....................................................................... 6. Amount to be remitted or (overpayment) (subtract line 5f from line 4)............................................................ 7. Reductions/Application of Overpayment a . Overpayment to be credited to 2026 return................................................................................. b . Penalty due (see instructions) c . Interest due (see instructions) d . Total Reductions (total lines 7a, 7b, and 7c)................................................................................ 8. Total Amount Due/(Refund) (line 6 plus line 7d) .............................................................................. Income Tax Administration Division Electing Pass-Through Entity Payment Return For the year January 1-December 31, 2025 or other tax year beginning • _______________, 2025, ending • ________________, _______
5a 5b 5c 5d 5e 5f
7a 7b 7c 7d
FORM EPT
Paid Preparer's Use Only Please Sign Here Your Signature Title or Position Daytime Telephone No. Date Preparer's Signature • Preparer's Printed Name • Firm's Name (or yours, if self-employed) Firm's Address • Date • Preparer's PTIN • E.I. Number
• Telephone Number ( ) • /c6050 I authorize a representative of the Department of Revenue to discuss my return and attachments with my preparer. UNDER PENALTIES OF PERJURY, I declare that I have examined this return and accompanying schedules and statements and, to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Form PTE-E must be electronically filed via My Alabama Taxes(MAT) prior to the filing of this form. Make remittance payable to: Alabama Department of Revenue Write - Form EPT, tax year, and FEIN on remittance for verification purposes. Include with payment Form PTE-V available at www.revenue.alabama.gov. Mail to: Alabama Department of Revenue - EPT P.O. Box 327444 Montgomery, AL 36132-7444 Check applicable box: • Subchapter K entity • S corporation Check if amended: • Amended return • 2220AL Attached • Federal Audit Change Check if self-employed /c6050 Late Payment Estimate • _________________ Other • _________________ Estimate Interest • _________________ Interest on Tax • _________________ /c6050 /c6050
/c6050 /c6050 /c6050
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*250002EP*
12 Totals page 2 [columns (E) through (F)] .................................................................................................. 13 Summary totals for additional pages [columns (E) through (F)]............................................................................... 14 Add lines 12 and 13, column (E). Enter here and on Form EPT, page 1, line 1 ................................................................... 15 Add lines 12 and 13, column (F). Enter here and on Form EPT, page 1, line 2 .................................................................................................... IF MORE THAN 11 OWNERS/SHAREHOLDERS, ATTACH ADDITIONAL PAGES AND ENTER SUMMARY TOTALS ON LINE 13 ABOVE. Form EPT, Page 2 (A) Owner's/Shareholder's Name, Street Address, City, State, and ZIP (B) Social Security Number/FEIN (D) Percent Ownership (C) Entity Type (E) Taxable Income (F) Owner's/Shareholder's Share of Tax Due (Col. E X 5%) Entityʼs FEIN For the year January 1 - December 31, 2025 or other tax year beginning ___________________, 20_____ ending ___________________, 20_____
SCHEDULE
EPT-K1 (FORM EPT) 2025AlAbAmA DepArtment of revenue
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*250003EP*
SCHEDULE
EPT-K1 (FORM EPT) (E) Taxable Income (F) Owner's/Shareholder's Share of Tax Due (Col. E X 5%)
13 Add lines 1 through 12, column (E) and column (F). Enter here and on Page 2, line 13 ............................................................. (A) Owner's/Shareholder's Name, Street Address, City, State, and ZIP (B) Social Security Number/FEIN (D) Percent Ownership (C) Entity Type Additional page _________ Entityʼs FEIN For the year January 1 - December 31, 2025 or other tax year beginning ___________________, 20_____ ending ___________________, 20_____ 2025AlAbAmA DepArtment of revenue
Source: official text