All credits except the 2017 Alabama Historic Rehabilitation Tax Credit and the Railroad Modernization Act Credit shall pass through to and may be claimed by an eligible taxpayer.

The Electing Pass-Through would complete Schedule PC.   The amounts entered on Schedule PC will carry over to the Schedule K and K-1s.  Many credits now must be claimed on the taxpayer’s MAT account to receive the credit and the Schedule PC attached to Form 65 or 20S.  For more information on credits, please visit ADOR’s Tax Incentives page and see instructions for Schedule PC.

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