Schedule EPT-C: Electing Pass-Through Entity Credit Schedule (2025)
Alabama · Alabama DOR · Used for tax years 2025
Alabama Schedule EPT-C is attached to Form EPT to report an electing pass-through entity’s credits for the 2025 tax year. It calculates credits used against current tax liability, credit carryforwards, and refundable amounts for the 2017 Alabama Historic Rehabilitation Tax Credit
Who files this form
The 2025 Schedule EPT-C is the credit schedule attached to Alabama Form EPT. It covers these electing pass-through entity credits:
- 2017 Alabama Historic Rehabilitation Tax Credit.
- Railroad Modernization Act of 2019 credit.
The form does not state broader filing requirements.
What you'll need
Have the following information and records available:
- Form EPT, including the name shown on the return, federal employer identification number, and tax due on page 1, line 2.
- For the historic rehabilitation credit, each project's tax credit certificate. You will need the project number, date placed in service, and credit amount.
- For the railroad modernization credit, the Department of Commerce Certificate or the Transfer Credit Certificate issued by the Department of Revenue.
How to file
- Submit business credits through My Alabama Taxes (MAT) before completing Schedule EPT-C. The form refers to instructions for submission details, but those instructions were not provided.
- Attach the completed Schedule EPT-C to Form EPT.
- Enter total current credits from Section C, Column 5, on Form EPT, page 1, line 3.
- Enter total refundable credits from Section D, line 3, on Form EPT, page 1, line 5e.
The supplied form does not give a mailing address or instructions for electronically filing the return.
Common mistakes
Keep these printed reminders in mind:
- Do not complete Schedule EPT-C before submitting business credits through MAT.
- Do not forget to attach Schedule EPT-C to Form EPT.
Questions people ask
Where do I enter my current tax liability?
Enter the tax due from Form EPT, page 1, line 2, in Section A and in Section C, Part A, Column 4.
What information do I enter for historic rehabilitation projects?
In Section B, Part A, enter each project's number, date placed in service, and credit amount from its tax credit certificate. Add all project credits and enter the total on line 2 and in Section C, Part A, Column 3.
Which certificate do I identify for the railroad modernization credit?
Section B, Part B, has boxes for a Department of Commerce Certificate and a Transfer Credit Certificate. Enter the credit amount reported on the applicable certificate on line 2 and in Section C, Part B, Column 3.
How do I report refundable credits?
For the historic rehabilitation credit, transfer Section C, Part A, Column 7, to Section D, line 1. For the railroad modernization credit, transfer Section C, Part B, Column 7, to Section D, line 2, if the Department of Commerce Certificate box in Section B, Part B, line 1a is checked. Add Section D, lines 1 and 2, and enter the total on line 3 and on Form EPT, page 1, line 5e.