Instructions for Form PTE-C Schedule PTE-CK1 Nonresident Composite Payment Return - Alabama

This document contains official instructions for Form PTE-C Schedule PTE-CK1, Nonresident Composite Payment Return - a form released and collected by the Alabama Department of Revenue.

FAQ

Q: What is Form PTE-C Schedule PTE-CK1?
A: Form PTE-C Schedule PTE-CK1 is a tax return form used for reporting nonresident composite payments in Alabama.

Q: Who needs to file Form PTE-C Schedule PTE-CK1?
A: This form must be filed by pass-through entities (PTEs) that have nonresident members and elect to file a composite return on behalf of those members.

Q: What is a nonresident composite payment?
A: A nonresident composite payment is a payment made by the pass-through entity on behalf of its nonresident members in lieu of the members filing individual tax returns in Alabama.

Q: What information is required on Form PTE-C Schedule PTE-CK1?
A: The form requires information about the pass-through entity, nonresident members included in the composite return, and the calculation of the composite tax liability.

Q: When is the deadline for filing Form PTE-C Schedule PTE-CK1?
A: The form must be filed by the 15th day of the fourth month following the close of the taxable year, or by the extended due date if an extension has been granted.