The Alabama Department of Revenue (DOR) updated FAQs on S-corporations. Topics covered include estate and trust income tax filing, and determining nexus for corporate income tax purposes in Alabama. It also provides information on claiming composite payments and deductions on Alabama fiduciary returns, electronic filing mandates for income tax preparers, due dates for returns, mailing addresses, and nexus thresholds for corporate income tax. [Ala. Dep’t of Revenue, FAQ Categories/Tax: S-Corporations, 04/01/25]
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