ALABAMA DEPARTMENT OF REVENUE January 2019 Summary …

State Income Tax Classification of LLCs Follows Federal?c Nonresident Partner Withholding?d, e Entity-Level Tax on LLPs or LLCs?b Series LLC Provisions or Published Guidance?f Alabama Yesa LLC/LLP files a composite return and pays tax on nonresident partner’s distributive share of Alabama income at the highest marginal tax rate applicable. ................
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