20C-CRE: Election to File Consolidated Corporate Income Tax Return (Form 20C-CRE) (Revision)
Alabama · Alabama DOR · Used for tax years 2024, 2025
Form 20C-CRE allows an Alabama affiliated group of corporations to elect to file an Alabama consolidated corporate income tax return. It identifies the group and includes an authorized signature on behalf of all group members.
Who files this form
An Alabama Affiliated Group electing to file an Alabama consolidated corporate income tax return uses Form 20C-CRE. The affiliated group includes the common parent and subsidiaries.
This form is required only in the year of the election.
What you'll need
Have Form 20C-C ready, along with the following information for the election form:
- Name of the affiliated group, including the common parent and subsidiaries.
- Beginning date of the taxable year.
- Address, federal employer identification number (FEIN), telephone number, and email address.
- Printed name, signature, title, and date for the person authorized by the common parent to sign on behalf of all group members.
How to file
Complete and sign Form 20C-CRE. Attach the signed election form directly following Form 20C-C. Submit this election form only in the year of the election.
The form lists this department address:
Alabama Department of Revenue
Income Tax Administration Division
Corporate Income Tax
P.O. Box 327437
Montgomery, AL 36132-7437
Common mistakes
- Do not leave the election unsigned. The form calls for a printed name, signature, title, and date.
- Do not place the signed election elsewhere in the return. It must go directly after Form 20C-C.
- Do not treat this as an annual election form. It is required only in the year of the election.
- Make sure the signer is authorized by the common parent to sign for all group members. The signer declares this authorization under penalties of perjury.
Questions people ask
How long does the election last?
The election binds both the Alabama Department of Revenue and the affiliated group for 120 calendar months, starting with the first month of the first taxable year of the election and ending at the close of the taxable year in which the 120th consecutive month expires.
What happens if the federal consolidated return election ends?
The Alabama election automatically terminates when the federal consolidated return election is revoked or terminated.
Is there an annual fee?
Yes. The group is assessed an annual fee for filing an Alabama consolidated return. The fee is computed under Section 40-18-39, Code of Alabama 1975. The form does not state a dollar amount.
Who is responsible for the group's tax and annual fee?
For each taxable year of the election, every corporation included in the group is jointly and severally liable for the group's Alabama income tax liability and the annual fee.
Must the election form be filed every year?
No. Form 20C-CRE is required only in the year of the election.