EPT: Electing Pass-Through Entity Payment Return (2025)
Alabama · Alabama DOR · Used for tax years 2025
Form EPT is Alabama’s Electing Pass-Through Entity Payment Return for 2025. It reports income apportioned to Alabama, tax due, payments and credits, and the resulting amount due or refund. Its Schedule EPT-K1 lists owners or shareholders, their ownership percentages, taxable inco
Who files this form
Form EPT is Alabama’s Electing Pass-Through Entity Payment Return. It includes entity-type boxes for Subchapter K entities and S corporations.
The form states that Form PTE-E must be electronically filed through My Alabama Taxes (MAT) before filing Form EPT.
What you'll need
Have these details and records ready to complete the return:
- The entity’s federal employer identification number (FEIN), federal business code, address, tax year, and contact information.
- Owner or shareholder information for Schedule EPT-K1: names, addresses, Social Security numbers or FEINs, entity types, ownership percentages, taxable income, and shares of tax due.
- Schedule EPT-C information for any nonrefundable or refundable credits reported on the return.
- Schedule CP-B, line 3, for current-year composite payments or electing pass-through entity credits reported on line 5d.
- Records of any 2024 overpayment, 2025 estimated tax payments, and extension and WNR-V tax payments reported on the return.
- Form PTE-V to include with a payment. The form says it is available at www.revenue.alabama.gov.
How to file
- Electronically file Form PTE-E through My Alabama Taxes (MAT) before filing Form EPT.
- Complete the entity information and check the applicable entity-type and tax-year boxes.
- Complete Schedule EPT-K1. Transfer line 14 to Form EPT, line 1, and line 15 to Form EPT, line 2. Complete the credit, payment, and amount-due or refund lines.
- Sign and date the return, and provide your title or position and daytime telephone number.
- If sending payment, make it payable to Alabama Department of Revenue. Write Form EPT, the tax year, and the FEIN on the payment, and include Form PTE-V.
Mail Form EPT separately from Form 65 or Form 20S to:
Alabama Department of Revenue – EPT
P.O. Box 327444
Montgomery, AL 36132-7444
Common mistakes
- Mailing Form EPT with Form 65 or Form 20S. The form warns that Form EPT must be mailed separately.
- Filing Form EPT before Form PTE-E. Form PTE-E must first be electronically filed through My Alabama Taxes (MAT).
- Leaving out additional owner or shareholder pages. If there are more than 11 owners or shareholders, attach additional pages and enter their summary totals on Schedule EPT-K1, page 2, line 13.
- Omitting payment identification or the voucher. Write Form EPT, the tax year, and the FEIN on the payment, and include Form PTE-V.
Questions people ask
How is each owner’s or shareholder’s share of tax calculated on Schedule EPT-K1?
Column F is column E, taxable income, multiplied by 5%.
Where do I report my 2025 estimated tax payments?
Enter them on Form EPT, line 5b. Line 5a is for an overpayment from 2024.
Can I apply an overpayment to my 2026 return?
Yes. Line 7a provides a place to enter the overpayment to be credited to the 2026 return.
Can I authorize the Department of Revenue to discuss my return with my preparer?
Yes. The form has a checkbox authorizing a Department of Revenue representative to discuss your return and attachments with your preparer.