STATE:

Why NFIB

Take Action

Get Support

Stay Informed

Podcast Podcast

Careers Careers

Join Now

Home / News /

Deadline for Pass-Through Entities to Choose Taxing Option is Sept. 15

September 6, 2023 Last Edit: June 5, 2025

Most small businesses in Alabama are organized as pass-through entitites

Deadline for Pass-Through Entities to Choose Taxing Option is Sept. 15

The Alabama Department of Revenue says the deadline for certain pass-through entities that extended deadlines to elect to be taxed at the entity level is Sept. 15. The department extended the deadline to help those taxpayers who showed an intention to make an election but erroneously failed to do so by the original due dates. Such taxpayers may have either made estimated payments or filed required returns as if the election had been made. The department will recognize elections to be taxed at the entity level that are filed using My Alabama Taxes no later than the due date of the 2022 electing pass-through entity return with applicable extensions, as elections validly made by the due date for those pass-through entities who:

Timely filed the required entity and member tax returns, as if the election had been properly made for the year;
Timely made an electing pass-through entity extension payment; or
Made an entity-level tax payment prior to the due date of the respective return.

Electing Pass-Through Entity returns and payments are due on the 15th day of the third month following the close of the pass-through entity’s taxable year. The entity is granted an automatic six-month extension of time for filing the Electing Pass-Through Entity return. For calendar year taxpayers, the extended due date is Sept. 15, 2023. Taxpayers meeting any of the above requirements and wanting to make the election must access My Alabama Taxes online to make the election for the 2022 tax year. There is not a paper alternative for this online election. To learn more, visit Electing Pass-Through Entity FAQ or contact the department’s Pass-Through Entity Tax Section at 334-242-1033.

Topics:

Taxes

State:

Alabama

Get to know NFIB

NFIB is a member-driven organization advocating on behalf of small and independent businesses nationwide.

Learn More

March 26, 2026

Passage of Tax Simplification Bill a Big Victory for KY Small Businesses

The measure had strong bipartisan support.

Female cash register attendant helping a family of three with a groceries purchase.

March 26, 2026

NFIB Urges LA House Committee to Support Sales Tax Amendment

The proposed state constitutional amendment would make things easier for small businesses.

March 25, 2026

NFIB Hosts Small Business Day in Montgomery

NFIB members from across the state gathered in Montgomery.

March 23, 2026

Illinois House Committee Advances Bill to Give Unemployment Benefits to Striking Workers

The Illinois House Labor Committee voted to advance a bill that would give unemployment benefits to striking workers. The measure, HB 2565 (Vella), would pe…

Deadline for Pass-Through Entities to Choose Taxing Option is Sept. 15

Related Articles