Alabama DOR Issues Reminder to Pass-Through Entities on Mandatory Electronic Filing of Income Tax Returns

The Alabama Department of Revenue (DOR) Jan. 3 issued a reminder for pass-through entities regarding their obligation to electronically file certain corporation and pass-through entity returns for corporate income tax purposes. The DOR explains that: 1) corporations with assets of at least $50 million, or partnerships with 50 or more partners at the end of their taxable year, are required to e-file state corporate/partnership income tax returns for that calendar year and all subsequent tax years; 2) starting with the 2023 tax year, the DOR will reject any return submitted on paper that is required to be electronically filed; 3) ...