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The 2017 Alabama Historic Rehabilitation Tax Credit and the Railroad Modernization Act Credit must be claimed at the Electing Pass-Through Entity level and will not be passed through to the partners of the entity. 

The Alabama Department of Revenue requires the use of Schedule EPT-C, when claiming tax credits. The schedule allows the taxpayer to compute the total amount of tax credits allowable. The amounts entered on the Schedule EPT-C will carry over to the Form EPT, page 1. Many credits now must be claimed on the taxpayer’s MAT account to receive the credit and the Schedule EPT-C attached to Form EPT. For more information on credits, please visit ADOR’s Tax Incentives page and see instructions for Schedule EPT-C.