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Future of professionals report 2025
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Screen ALPT - Alabama Corporation Privilege Tax Return
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General Information
Privilege tax entity (C Corp)
From the dropdown list, enter a designation for the corporation’s type of business. The selected designation is used for the maximum amount of privilege tax the corporation must pay. If you are filing federal Form 1120-H and are subject to the $100 minimum tax, select code
4
from the dropdown list.Privilege entity (S Corp)
From the dropdown list, enter a designation for the corporation's type of business. The selected designation is used for the maximum amount of privilege tax the corporation needs to pay and also to determine which section of Form PPT to fill out. If you are a disregarded member, filing as part of a consolidated S corporation return, select code
DE
from the dropdown list and enter the owner's name and FEIN in the corresponding fields.Explanation why owner is not subject to privilege tax
If the owner of the disregarded entity group is not subject to privilege tax, enter the explanation in the statement attached to this field. The explanation prints with Form PPT to substantiate the answer on Form PPT, Page 2, Part III.