20CC: Alabama Consolidated Corporate Income Tax Return (2025)
Alabama · Alabama DOR · Used for tax years 2025
Alabama Form 20C-C is the 2025 Consolidated Corporate Income Tax Return. It reports the group's Alabama consolidated taxable income, tax, filing fee, credits, payments, and amount due or refund, along with the corporations included and consolidated net operating loss carryforward
Who files this form
Form 20C-C is Alabama’s Consolidated Corporate Income Tax Return. It identifies the filing status as “Alabama Consolidated Return” and includes a schedule listing all corporations included in that return.
The form refers readers to instructions for filing-status guidance. The supplied text does not explain which corporations must or may file a consolidated return.
What you'll need
Have these documents and details ready:
- A copy of the federal return. The form says the Alabama return is incomplete without it attached.
- Figures from each proforma Form 20C, including Alabama taxable income, LIFO reserve tax deferral, credits, and composite payments or electing pass-through entity credits.
- Corporation and group information, including names, federal employer identification numbers, filing periods, the group’s total combined assets, and the taxable-year beginning date for the most recent Form 20C-CRE filed.
- Net operating loss records for Schedule B, including each loss year, the loss amount, amounts used previously and this year, and the unused balance.
- Payment information, including prior-year carryover, estimated tax payments, extension payments, and payments before adjustment.
How to file
Complete the return and its schedules, attach a copy of the federal return, and sign and date the return.
Mail consolidated returns and payments to:
Alabama Department of Revenue
Income Tax Administration Division
Corporate Tax Section
PO Box 327437
Montgomery, AL 36132-7437
Mail federal audit change returns and payments to:
Alabama Department of Revenue
Income Tax Administration Division
Corporate Tax Section
PO Box 327451
Montgomery, AL 36132-7451
Common mistakes
- Leaving out the federal return. The form explicitly warns that the Alabama return will be considered incomplete unless a copy of the federal return is attached.
Questions people ask
What income tax rate does the form use?
Line 2a calculates income tax at 6.5% of Alabama consolidated taxable income on line 1b. Line 2b separately lists a consolidated filing fee, and line 2c adds the tax and fee.
Where do I report a consolidated net operating loss?
Use Schedule B to calculate the Alabama consolidated net operating loss carryforward. The schedule directs you to enter the consolidated net operating loss on page 1, line 1a.
What goes on the Affiliations Schedule?
Schedule AS asks for every corporation included in the Alabama consolidated return, its federal employer identification number, filing period, Alabama taxable income, and whether it is new to the federal consolidated group.
Can I authorize the Department of Revenue to speak with my preparer?
Yes. The form has a checkbox authorizing a Department of Revenue representative to discuss your return and attachments with your preparer.