Alabama DOR Adopts Amended Rule on E-Filing Mandates for Corporate Income Tax Returns

The Alabama Department of Revenue (DOR) adopted an amendment to the rule regarding mandatory electronic filing of original corporate income tax returns. The amended rule outlines e-filing requirements for income tax preparers who prepare 10 or more acceptable corporate or partnership returns in a calendar year, as well as for C-corporations with assets of $5 million or more and partnerships with 50 or more partners. The regulation takes effect Jan. 10, 2026. [Ala. Dep’t of Revenue, Reg. Section 810-3-39-.12, 11/26/25]