Nonresident Composite Payment Return

# preamble

*250001PT* • 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 ( )

# DEPARTMENT USE ONLY

1. Amount of tax due (see instructions) ........................................................................................ 2. Interest Due ............................................................................................................. 3. Penalty Due ............................................................................................................. 4. Total tax, interest, and penalty due ......................................................................................... 5a. Overpayment from 2024 .................................................................................................. b. Estimated, extension, and WNR-V tax payments ............................................................................. c. Current Year's Composite Payment(s)/Electing Pass-Through Entity Credit(s) from Schedule CP-B, line 3 (see instructions) ........... d. Total of all payments/credits (add lines 5a through 5c) ........................................................................ 6. Amount to be remitted or (overpayment) (subtract line 5d from line 4) ........................................................... 7a. Overpayment to be credited to 2026 return .................................................................................. b. Overpayment amount to be refunded ....................................................................................... Income Tax Administration Division Nonresident Composite Payment Return For the year January 1-December 31, 2025 or other tax year beginning • _______________, 2025, ending • ________________, _______ • FEDERAL EMPLOYER IDENTIFICATION NUMBER • FEDERAL BUSINESS CODE • NAME • ADDRESS • CITY • STATE • ZIP CODE • COUNTRY (IF NOT U.S.) • TOTAL NUMBER OF • NUMBER OF NONRESIDENT OWNERS/ OWNERS/SHAREHOLDERS SHAREHOLDERS IN ENTITY: INCLUDED IN COMPOSITE FILING: 5a 5b 5c 5d 7a 7b

# FORM PTE-C

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 Email 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-C is used to report Alabama taxable income for all or some of the nonresident owners/shareholders from reported Subchapter K entity or S corporation income and to make payment on behalf of the owners/shareholders in lieu of individual reporting. (CAUTION: Do not include losses on this form .) Make remittance payable to: Alabama Department of Revenue Write - Form PTE-C, 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 - PTE-C P.O. Box 327444 Montgomery, AL 36132-7444 Check applicable box: • Subchapter K entity /c6050 • S corporation • Qualified Investment Partnership • Series LLC Check if amended: • Amended return Check if self-employed /c6050 • Federal Audit Change /c6050 /c6050 /c6050

/c6050 /c6050 /c6050 • • • • • • • • • • •

*250002PT*

# Form PTE-C - 2025 Page 2

Required Entity Information For Partnerships and LLCs 1. List general partners. 2. List other states in which the Partnership/LLC operates, if applicable. 3. At any time during the tax year, did the Partnership/LLC transact business in a foreign country? • /c6050 Yes • /c6050 No If yes, complete the information below: 4. At any time during the tax year, did the Partnership/LLC invest in another Pass-Through entity? • /c6050 Yes • /c6050 No If yes, complete the information below: Do not attach the original Qualified Investment Partnership (QIP) Certification to this return! The certification must be filed with the annual Form 65 return for the QIP. 5. Person to contact for information regarding this return: • Name: • Telephone Number: ( ) • Email:

PERCENT OF OWNERSHIP TAXABLE INCOME REPORTED TO COUNTRY PERCENT OF OWNERSHIP

NAME OF GENERAL PARTNER NAME OF COUNTRY NAME OF ENTITY SSN / FEIN

# NATURE OF BUSINESS FEIN

ADDRESS a. b. c. d. e. • • • • • • • • a. b. c. d. e. a. b. c. d. e. • • • • • • • • • •

• • • • • • • • • • • *250003PT* 12 Totals page 3 [columns (E) through (H)]............................................................... 13 Summary totals for additional pages [columns (E) through (H)] ........................................... 14 Totals [columns (E) through (G)] (lines 12 + 13) ........................................................ 15 Add lines 12 and 13, column (H) and enter here and on page 1, line 1 ............................................................................................................ IF MORE THAN 11 NON-RESIDENT OWNERS/SHAREHOLDERS, ATTACH ADDITIONAL PAGES AND ENTER SUMMARY TOTALS ON LINE 13 ABOVE. (A) Non-Resident Owner's/Shareholder's Name, Street Address, City, State, and ZIP (B) Social Security Number/FEIN (D) Percent Ownership (C) Entity Type (E) Nonseparately Stated Income + Separately Stated Income + Guaranteed Payments (F) Owner's/ Shareholder's Share of Tax Due (Col. E X 5%) (G) Allocated Investment Credit (Schedule PTE-AJA, Line 16) (H) Amount of Tax Due (Col F-Col G) (I) NRC- Exempt Entityʼs FEIN For the year January 1 - December 31, 2025 or other tax year beginning ___________________, 20_____ ending ___________________, 20_____ PTE-CK1 2025AlAbAmA DepArtment of revenue /c6050 /c6050 /c6050 /c6050 /c6050 /c6050 /c6050 /c6050 /c6050 /c6050 /c6050 Form PTE-C, Page 3

• • • • • • • • • • • • *250004PT* (G) Allocated Investment Credit (Schedule PTE-AJA, Line 16) (E) Nonseparately Stated Income + Separately Stated Income + Guaranteed Payments (F) Owner's/ Shareholder's Share of Tax Due (Col. E X 5%) (H) Amount of Tax Due (Col F-Col G) 13 Add lines 1 through 12, columns (E) through (H) enter here and on Form PTE-C, page 3, line 13, columns (E) through (H) ................................................. (A) Non-Resident Owner's/Shareholder's Name, Street Address, City, State, and ZIP (B) Social Security Number/FEIN (D) Percent Ownership (C) Entity Type Additional page _________ PTE-CK1 Entityʼs FEIN For the year January 1 - December 31, 2025 or other tax year beginning ___________________, 20_____ ending ___________________, 20_____ 2025AlAbAmA DepArtment of revenue (I) NRC- Exempt /c6050 /c6050 /c6050 /c6050 /c6050 /c6050 /c6050 /c6050 /c6050 /c6050 /c6050 /c6050

*250005PT* 1. Enter the information requested for each project. ......................... Current Year Project Number: Amount of Credit allocated to Income Tax PART I - Current Year Alabama Jobs Act Investment Credit This form is to be completed for each nonresident member that elects to have their portion of the Alabama Investment Credit included as part of the composite return. This form should be attached to the entity's composite tax return each year that the credit is claimed on Form PTE-C. • Name of Nonresident Member/Owner ______________________________________ • Social Security No./FEIN_________________________ 2. Total Investment Credit. Enter the sum of all project credit(s) from lines 1a-1g .............................................. 3. Enter Owner's Tax Due from Schedule PTE-CK1, Column F ............................................................ 4. Amount of Credit Applied. Enter the lessor of lines 2 or 3 ............................................................... 5. Unused Tax Liability. Subtract line 4 from line 3........................................................................ 6. Credit Carryforward. Subtract line 4 from line 2. ....................................................................... PART II - Application of Alabama Jobs Act Investment Credit Do you have an Alabama Jobs Act Investment Credit carryforward from a prior year? • /c6050 Yes • /c6050 No If "Yes", complete the section below as needed. If "No", skip lines 1 through 15 and complete line 16. 1. Enter carryforward amount from prior tax year • Project #____________ • Tax Period____________ ............. 2. Enter amount from Part I, line 5...................................................................................... 3. Amount of credit applied. Enter the lesser of line 1 or line 2 ....................... 4. Unused tax liability limitation. Subtract line 3 from line 2 ................................................................ 5. Carryforward amount. Subtract line 3 from line 1 ...................................................................... 6. Enter carryforward amount from prior tax year • Project #____________ • Tax Period____________ ............. 7. Enter amount from line 4 ........................................................................................... 8. Amount of credit applied. Enter the lesser of line 6 or line 7....................... 9. Unused tax liability limitation. Subtract line 8 from line 7 ................................................................ 10. Carryforward amount. Subtract line 8 from line 6 ...................................................................... 11. Enter carryforward amount from prior tax year • Project #____________ • Tax Period____________............. 12. Enter amount from line 9 ........................................................................................... 13. Amount of credit applied. Enter lesser of line 11 or line 12 ........................ 14. Unused tax liability limitation. Subtract line 13 from line 12 .............................................................. 15. Carryforward amount. Subtract line 13 from line 11 .................................................................... 16. Total credit(s) applied. Add Part I, line 4, and Part II lines 3, 8, and 13.

Enter here and on Schedule PTE-CK1, Column G ..................................................................... *Any unused Alabama Jobs Act Investment Credits may be carried forward for a maximum of 5 years. Alabama Jobs Act - Investment Credit (Form PTE-C) PTE-AJA 2025

APPROVED COMPANY NAME FEIN OF APPROVED ENTITY •

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PASS THROUGH ENTITY • • • • • • • • • 1a 1b 1c 1d 1e 1f 1g • • • • •

# NRC-EXEMPT

Income tAx ADmInIstrAtIon DIvIsIon subchapter K Affidavit of exemption by nonresident For the tax year beginning ________________________ and ending ________________________

TO BE COMPLETED BY NONRESIDENT MEMBER • NAME OF NONRESIDENT MEMBER • FEIN OF NONRESIDENT MEMBER TELEPHONE NUMBER

STREET ADDRESS CITY STATE ZIP INFORMATION OF ENTITY REQUESTING EXEMPTION

# NAME FEIN OF ENTITY TELEPHONE NUMBER STREET ADDRESS CITY STATE ZIP

This form is to be completed by a nonresident member to certify exemption from AL Code §40-18-24.2. This form should be returned to the entity before the original due date of the entity's return and a copy should be attached to the entity's composit e and income tax return each year. Check the box that applies and sign on page 2: /c6050• 1. Real Estate Investment Trust (REIT) Must not be a captive REIT pursuant to AL Code §40-18-1 This election is required only once. Copies of original affidavit should be attached to future years' returns. By checking the box above, the above named member hereby certifies that it: a. Agrees to be subject to the personal jurisdiction in this state for all income tax purposes, files returns and pays all AL tax liabilities due for all years in which it is a member and the entity owns property in AL, does business in AL, or otherwise derives income from AL sources. b. Has provided the requesting entity the signed original of this form on or before the due date (without extension) for filing the entity's income tax return for the taxable year for which the composite exemption is being requested. c. Will make estimated income tax payments if required; and d. Certifies that it will not owe any taxes as a result of the dividends paid deduction entitled to REITS. /c6050• 2. Exempt organization (annual election required) The above named member hereby certifies that its share of taxable income sourced to Alabama does not result in unrelated business taxable income. /c6050• 3. Insurance company member (annual election required) The above named member hereby certifies that it pays to Alabama a tax on its premium income and is not subject to Alabama income tax. /c6050• 4. Pre-Approved Tiered Structure Exemption (prior written approval required and a copy must be attached each year) By checking the box above, the above named member hereby certifies that it: a. Elects to remit a composite payment on behalf of its nonresident members' shares of the taxable income sourced to this state in the same manner and subject to the same requirements as the entity in which it owns a direct interest. b. Agrees to be subject to the personal jurisdiction in this state for all income tax purposes together with related interest and penalties; and c. Has provided the requesting entity the signed original of this form 30 days before the due date (without extension) for filing the entity's income tax return for the taxable year for which the composite exemption is being requested. *XX0013NC* 4/23

Check if self-employed /c6050 NRC-EXEMPT (4/23) Page 2 Paid Preparer's Use Only Preparer's Signature E.I. No. ZIP Code Email Address Date Telephone No. ( ) Preparer's PTIN Firm's Name (or yours if self-employed) and address /c6050• 5. Capital Credit Exemption (annual election required) By checking the box above, the above named member hereby certifies that it: a. Has only AL sourced income that is derived from the capital project, and it expects all of its potential liability to be fully offset by the capital credit. b. Agrees to be subject to the personal jurisdiction in this state for all income tax purposes together with related interest and penalties; and c. Has provided the requesting entity the signed original of this form on or before the due date (without extension) for filing the entity's income tax return for the taxable year for which the composite exemption is being requested. /c6050• 6. C Corporations with losses (annual election required) By checking the box above, the above named member hereby certifies that it: a. Is a C-Corporation that has been in a loss position for the three most recent tax years and expects to be in a loss position for the current. b. Has provided this form to the entity in which it is a member on or before the due date (without extension) for filing the entity's income tax return for the taxable year for which the composite payment is required; and c. Will make estimated income tax payments, if required. This form is to be completed by a nonresident member to certify exemption from AL Code §40-18-24.2. This form should be returned to the entity before the original due date of the entity's return and a copy should be attached to the entity's composite and income tax return each year. *XX0014NC* /c6050I authorize a representative of the Department of Revenue to discuss this form with the entity requesting exemption and any preparer named below. UNDER PENALTIES OF PERJURY, I swear that the above information is to the best of my knowledge and belief, true, correct, and complete. Signature of authorized person(s) Date Print name(s) and title(s) of the authorized person(s)