Form ET-1 "Financial Institution Excise Tax Return" - Alabama

What Is Form ET-1?

This is a legal form that was released by the Alabama Department of Revenue - a government authority operating within Alabama. Check the official instructions before completing and submitting the form.

Form Details:

  • The latest edition provided by the Alabama Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form ET-1 by clicking the link below or browse more documents and templates provided by the Alabama Department of Revenue.

ADVERTISEMENT
ADVERTISEMENT

Download Form ET-1 "Financial Institution Excise Tax Return" - Alabama

168 times
Rate (4.3 / 5) 8 votes
2018
ET-1
RESET FORM
FORM
Financial Institution
180001E1
Alabama Department of Revenue
•CY
Excise Tax Return
ADOR
•FY
For the year January 1 – December 31, 2017, or other tax year beginning
, 2017, ending
•SY
Check
Filing Status: (see instructions)
FEDERAL BUSINESS CODE NUMBER
FEDERAL EMPLOYER IDENTIFICATION NUMBER
applicable box:
Initial
1. Corporation operating only in
NAME
return
Alabama.
ADDRESS
Apportionment (Schedule L).
Final
2. Multistate Corporation –
CITY, STATE, COUNTRY (IF NOT U.S.)
9-DIGIT ZIP CODE
return
Amended
3. Multistate Corporation – Separate
STATE OF INCORPORATION
DATE OF INCORPORATION
return
Accounting (Prior written approval
required and must be attached).
Address
DATE QUALIFIED IN ALABAMA
NATURE OF BUSINESS IN ALABAMA
change
4. Proforma Return.
(Caution: see instructions)
This company files as part of a consolidated federal return. Common parent corporation: Name
FEIN
Notification of Final IRS change
Files Business Privilege Tax
BPT FEIN:
This company’s total assets:
1 Interest and Dividends: (a) Loans and Discounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1a
(b) Obligations of the United States Government . . . . . . . . . . . . . . . .
1b
(c) Obligations of States and Political Subdivisions . . . . . . . . . . . . . .
1c
2 Dividend Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
3 Rental Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
4 Gain or (Loss) on Sale of Assets................................................................
4
5 Other Income (attach schedule).................................................................
5
6 TOTAL INCOME (add lines 1a through 5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
7 Compensation of Officers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
8 Salaries and Wages of Employees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
9 Repairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
10 Bad Debts (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10
– UNLESS A COPY OF THE
11 Rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11
FEDERAL INCOME TAX
12 Taxes – Actual Amount Paid in 2017 (Schedule E). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12
RETURN IS ATTACHED,
THIS RETURN WILL BE
13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13
CONSIDERED INCOMPLETE
14 Contributions (limited to 5% – see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14
(SEE ALSO PAGE 4, OTHER
15 Depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15
INFORMATION, N0. 3.) –
16 Advertising. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16
17 Pension, Profit Sharing Plans, Etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17
18 Dividends – Section 40-16-1(2)(g)(i)(j) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18
19 Other Deductions (attach schedule) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19
20
20 TOTAL DEDUCTIONS (add lines 7 through 19) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21
21 Adjusted Total Income or (Loss) (subtract line 20 from line 6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
22
22 Net Nonbusiness (Income)/Loss (from column E, Schedule K ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
23
23 Apportionable Income (add lines 21 and 22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
24
24 Alabama Apportionment Factor (from line 26, Schedule L ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
%
25
25 Income Apportioned to Alabama (multiply line 23 by line 24) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
26
26 Net Nonbusiness Income/(Loss) (from column F, Schedule K ) allocated to this state. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
27
27 Alabama Income Before Federal Income Tax Deduction (line 25 plus line 26) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
28
28 Federal Income Tax Deduction/(Refund) (from line 12, Schedule M ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
29
29 Alabama Income Before Net Operating Loss (line 27 less line 28). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
30
30 Alabama NOL Deduction (do not exceed line 29) (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(
)
31
31 Alabama Taxable Income (line 29 less line 30) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32
32 FINANCIAL INSTITUTION EXCISE TAX (6.5% of line 31) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
33 Credits and Payments: (a) Credits (Schedule EC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
33a
(b) Extension Payment (ET-8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
33b
(c) Additional Payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
33c
(d) Total Credits and Payments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
33d
34 Penalties Due (see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
34
35 Interest Due (Compute only on Tax Due) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
35
36
36 Total Payment Due/(Refund Due) . . . . . . . . . . . If you paid electronically check here:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2018
ET-1
RESET FORM
FORM
Financial Institution
180001E1
Alabama Department of Revenue
•CY
Excise Tax Return
ADOR
•FY
For the year January 1 – December 31, 2017, or other tax year beginning
, 2017, ending
•SY
Check
Filing Status: (see instructions)
FEDERAL BUSINESS CODE NUMBER
FEDERAL EMPLOYER IDENTIFICATION NUMBER
applicable box:
Initial
1. Corporation operating only in
NAME
return
Alabama.
ADDRESS
Apportionment (Schedule L).
Final
2. Multistate Corporation –
CITY, STATE, COUNTRY (IF NOT U.S.)
9-DIGIT ZIP CODE
return
Amended
3. Multistate Corporation – Separate
STATE OF INCORPORATION
DATE OF INCORPORATION
return
Accounting (Prior written approval
required and must be attached).
Address
DATE QUALIFIED IN ALABAMA
NATURE OF BUSINESS IN ALABAMA
change
4. Proforma Return.
(Caution: see instructions)
This company files as part of a consolidated federal return. Common parent corporation: Name
FEIN
Notification of Final IRS change
Files Business Privilege Tax
BPT FEIN:
This company’s total assets:
1 Interest and Dividends: (a) Loans and Discounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1a
(b) Obligations of the United States Government . . . . . . . . . . . . . . . .
1b
(c) Obligations of States and Political Subdivisions . . . . . . . . . . . . . .
1c
2 Dividend Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
3 Rental Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
4 Gain or (Loss) on Sale of Assets................................................................
4
5 Other Income (attach schedule).................................................................
5
6 TOTAL INCOME (add lines 1a through 5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
7 Compensation of Officers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
8 Salaries and Wages of Employees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
9 Repairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
10 Bad Debts (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10
– UNLESS A COPY OF THE
11 Rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11
FEDERAL INCOME TAX
12 Taxes – Actual Amount Paid in 2017 (Schedule E). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12
RETURN IS ATTACHED,
THIS RETURN WILL BE
13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13
CONSIDERED INCOMPLETE
14 Contributions (limited to 5% – see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14
(SEE ALSO PAGE 4, OTHER
15 Depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15
INFORMATION, N0. 3.) –
16 Advertising. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16
17 Pension, Profit Sharing Plans, Etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17
18 Dividends – Section 40-16-1(2)(g)(i)(j) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18
19 Other Deductions (attach schedule) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19
20
20 TOTAL DEDUCTIONS (add lines 7 through 19) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21
21 Adjusted Total Income or (Loss) (subtract line 20 from line 6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
22
22 Net Nonbusiness (Income)/Loss (from column E, Schedule K ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
23
23 Apportionable Income (add lines 21 and 22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
24
24 Alabama Apportionment Factor (from line 26, Schedule L ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
%
25
25 Income Apportioned to Alabama (multiply line 23 by line 24) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
26
26 Net Nonbusiness Income/(Loss) (from column F, Schedule K ) allocated to this state. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
27
27 Alabama Income Before Federal Income Tax Deduction (line 25 plus line 26) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
28
28 Federal Income Tax Deduction/(Refund) (from line 12, Schedule M ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
29
29 Alabama Income Before Net Operating Loss (line 27 less line 28). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
30
30 Alabama NOL Deduction (do not exceed line 29) (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(
)
31
31 Alabama Taxable Income (line 29 less line 30) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32
32 FINANCIAL INSTITUTION EXCISE TAX (6.5% of line 31) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
33 Credits and Payments: (a) Credits (Schedule EC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
33a
(b) Extension Payment (ET-8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
33b
(c) Additional Payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
33c
(d) Total Credits and Payments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
33d
34 Penalties Due (see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
34
35 Interest Due (Compute only on Tax Due) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
35
36
36 Total Payment Due/(Refund Due) . . . . . . . . . . . If you paid electronically check here:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Alabama ET-1 – 2018
Page 2
180002E1
ADOR
SCHEDULE A  –  IN ACCORDANCE WITH SECTION 40-16-6, THE INFORMATION REQUESTED BELOW MUST BE PROVIDED
Department
Percentage In Department
Municipalities In Which Business Is
Percentage In
Counties In Which Business Is Conducted
Use Only
Each County
Use Only
Conducted In Each County
Each Municipality
%
%
%
%
%
%
Check
%
%
here if no
office is
%
%
maintained
%
%
in this state.
%
%
%
%
%
%
SCHEDULE B  –  Alabama Net Operating Loss Carryforward Calculation
%
%
Column 1
Column 2
Column 3
Column 4
Column 5
Loss Year End
Amount of Alabama
Amount used in years
Amount used
Remaining unused
MM / DD / YYYY
net operating loss
prior to this year
this year
net operating loss
Alabama net operating loss (enter here and on line 30, page 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE E  –  Taxes Deducted
Franchise Taxes and Permits
Privilege Taxes
Social Security Taxes
Ad Valorem Taxes
Other Taxes – Attach Schedule
TOTAL TO LINE 12, PAGE 1 . . . . . . . . . . . . . . . . . . .
AFFIDAVIT
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and
I authorize a representative of the Department of Revenue to discuss my return and attachments with my preparer.
complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Please
Your Signature
Date
Title or Position
Sign
Here
Preparer’s Signature
Date
Preparer’s Tax Identification Number
Paid
Firm’s Name (or yours
Preparer’s
if self employed)
E.I. No.
Use Only
Address
ZIP Code
Name
Telephone Number
Person to contact for
information concerning this return:
Email address:
Alabama ET-1 – 2018
Page 3
180003E1
Schedule K  –  Allocation of Nonbusiness Income, Loss, and Expense – Use only if you checked Filing Status 2, page 1
Identify by account name and amount all items of nonbusiness income, loss and expense removed from apportionable income and those items which are directly allocable to Alabama.
ALLOCABLE GROSS INCOME / LOSS
RELATED EXPENSE
NET OF RELATED EXPENSE
1
Directly Allocable Items of
Nonbusiness Income/Loss
Column A
Column B
Column C
Column D
Column E
Column F
Everywhere
Alabama
Everywhere
Alabama
Everywhere
Alabama
a
b
c
d
e
2 NET NONBUSINESS INCOME / LOSS
SCHEDULE L – Apportionment Factor – Use only if Filing Status 2 or Filing Status 4 on page 1 with Multi-State Operations –
Enter Column E total ((income)/loss) on line 22 of page 1. Enter Column F total (income/(loss)) on line 26 of page 1 . . . . . . . . . . . . . . . .
Amounts must be Positive (+) Values
TANGIBLE PROPERTY AT COST FOR
A
ALABAMA
B
A
EVERYWHERE
B
PRODUCTION OF BUSINESS INCOME
BEGINNING OF YEAR
END OF YEAR
BEGINNING OF YEAR
END OF YEAR
1 Loans and credit card receivables . . . . . . . . . . . . . .
1
1
2 Premises and fixed assets . . . . . . . . . . . . . . . . . . . .
2
2
3 Other real estate owned . . . . . . . . . . . . . . . . . . . . . .
3
3
4 Other real and tangible personal property . . . . . .
4
4
5
5
5 Total (lines 1 through 4) . . . . . . . . . . . . . . . . . . . . . . . .
//////////////////////////////////
////////////////////////////////
6 Average value (total of line 5, Columns A and B,
//////////////////////////////////
////////////////////////////////
6
6
divided by 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
7
7 Annual rental expense. . . . . . . . . . . . . . . . . . . . . . . . .
x8 =
x8 =
8 Total average property (add line 6 and line 7). . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8a
8b
. . . . . . . . . . . . . . . . . . . . . .
9 Alabama property factor — 8a ÷ 8b = line 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
%
10a
ALABAMA
10b
EVERYWHERE
10c
SALARIES, WAGES, COMMISSIONS AND OTHER COMPENSATION
RELATED TO THE PRODUCTION OF BUSINESS INCOME
10 Alabama payroll factor — 10a ÷ 10b = 10c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
%
EVERYWHERE
RECEIPTS
ALABAMA
11 Receipts from lease or rental of real property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12 Receipts from lease or rental of tangible personal property . . . . . . . . . . . . . . . . . . .
13 Interest from loans secured by real property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14 Interest from loans not secured by real property. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15 Net gains from the sale of loans. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16 Interest from credit card receivables and fees charged to card holders . . . . . . . .
17 Net gains from sale of credit card receivables. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18 Credit card issuer’s reimbursement fees. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19 Receipts from merchant discount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20 Loan servicing fees from loans secured by real property. . . . . . . . . . . . . . . . . . . . . .
21 Loan servicing fees from loans not secured by real property . . . . . . . . . . . . . . . . . .
22 Interest, dividends, net gains, and other income from investment and
trading assets and activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
23 Receipts of sales of tangible personal property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
24 Other receipts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
25 Alabama receipts factor — 25a ÷ 25b = line 25c . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
25a
25b
25c
%
26
26 Sum of lines 9, 10c, and 25c ÷ 3 = ALABAMA APPORTIONMENT FACTOR (Enter here and on line 24, page 1) . . . . . . . . . . . . . . . . . . . . . . . . . . .
%
ADOR
Alabama ET-1 – 2018
Page 4
180004E1
Schedule M  –  Federal Income Tax (FIT) Deduction/(Refund)
(a) Taxpayers filing separate (nonconsolidated) federal returns should enter on line
If this corporation is a member of an affiliated group which files a consolidated federal re-
turn, enter separate company income from line 30 of the proforma 1120 for this company on
6 below the amount of federal income tax actually paid during the year.
(b) Only Method 1552(a)(1) can be used to calculate the Federal Income Tax De-
line 1 per 1552(a)(1) election.
duction. Enter on line 6 the amount of the consolidated tax liability allocated to
Alternative Minimum Tax (AMT) paid?
Yes
No
this corporation from line 5.
Note: If AMT is paid for this year, use Alternative Minimum Taxable Income to determine
lines 1 and 2 or line 6 below.
1
1 This company’s separate federal taxable income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
2 Total positive consolidated federal taxable income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 This company’s percentage (divide line 1 by line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
%
4
4 Consolidated federal income tax paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
5 Federal income tax for this company (multiply line 3 by line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
6 Federal income tax to be apportioned . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
7 Alabama income before federal income tax deduction, page 1, line 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
8 Adjusted total income, page 1, line 21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
9 Federal income tax ratio (divide line 7 by line 8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
%
10
10 Federal income tax apportioned to Alabama (multiply line 6 by line 9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11
11 Less refunds or adjustments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12
12 Net federal income tax deduction / <refund> (enter on page 1, line 28) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Other Information
1 Briefly describe your Alabama operations.
2 List other states in which corporation operates, if applicable.
3 If this taxpayer is a member of an affiliated group which files a consolidated federal return, the following information must be provided:
(a) Copy of Federal Form 851, Affiliations Schedule. Identify by asterisk or underline the names of those corporations subject to tax in Alabama.
(b) Signed copy of consolidated Federal Form 1120, pages 1-5, as filed with the IRS.
(c) Copy of the spreadsheet of income statements; all supporting schedules for all legal entities that file as part of the consolidated federal group including (but not lim-
ited to) a copy of the spreadsheet of income statements (which includes a separate column that identifies the elminations and adjustments used in completing the federal con-
solidated return), beginning and ending balance sheets, Schedule M-3 for the entire federal consolidated group.
(d) Copy of federal Schedule K-1 for each tax entity that the corporation holds an interest in at any time during the taxable year.
(e) Copy of federal Schedule(s) UTP.
4 Are you currently being audited by the IRS?
Yes
No
5 Location of the corporate records:
Street address:
City:
State:
Zip Code:
Mail to:  Alabama Department of Revenue
Individual and Corporate Tax Division
FIET Unit
PO Box 327439
Montgomery, AL 36132-7439
RETURN AND TAX DUE BY APRIL 15, 2018
ADOR
Page of 4