14000365
3
Form 65 — 2014
Page
SCHEDULE D
APPORTIONMENT AND ALLOCATION OF INCOME TO ALABAMA
1 Net Alabama nonseparately stated income or (loss) from line 10, Schedule A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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1
2 Nonseparately stated (income) or loss treated as nonbusiness income (line 1d, Column E, Schedule B)
– please enter income as a negative amount and losses as a positive amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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2
3 Apportionable income or (loss) – add line 1 and line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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3
%
4 Apportionment factor from line 27, Schedule C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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4
5 Income or (loss) apportioned to Alabama (multiply amount on line 3 by the percentage on line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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5
6 Nonseparately stated income or (loss) allocated to Alabama as nonbusiness income (Column F, line 1d, Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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6
7 Nonseparately Stated Income Allocated and Apportioned to Alabama (add lines 5 and 6). Enter this amount on line 20,
Schedule A and line 1, Schedule K – Alabama Amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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7
SCHEDULE E
OTHER INFORMATION
1 Indicate method of accounting
(a)
cash
(b)
accrual
(c)
other
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2 Check if the company is currently being audited by the IRS
What years are involved? __________________________________
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3 Check if the IRS has completed any audits
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4 Enter this company’s Alabama Withholding Tax Account Number
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5 Briefly describe your operations
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6 Indicate if company has been
(a)
dissolved
(b)
sold
(c)
incorporated
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If company has been dissolved, sold, or incorporated, complete the following:
Nature of change
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Name and address of new company, corporation, or owner(s)
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7 Location of the partnership records
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8 Check if an Alabama business privilege tax return was filed for this entity
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If the privilege tax return was filed using a different FEIN, please provide the name and FEIN used to file the return.
FEIN:
NAME:
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9 Taxpayer’s email address:
SCHEDULE K
DISTRIBUTIVE SHARE ITEMS
Apportionment
Enter on Alabama
Federal Amount
Apportioned Amount
Factor
Schedule K-1
1 Alabama Nonseparately Stated Income (Schedule D, line 7) . . .
Part III, Line M
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1
Separately Stated Items:
2 Contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part III, Line S
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3 Oil and gas depletion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Part III, Line Z
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4 I.R.C. §179 expense deduction
3
Part III, Line O
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5 Casualty losses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
Part III, Line W
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6 Portfolio income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
Part III, Line Q
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7 Interest expense related to portfolio income . . . . . . . . . . . . . . . . .
6
Part III, Line P
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8 Other expenses related to portfolio income (attach schedule) . .
7
Part III, Line R
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9 Other separately stated business items (attach explanation) . . .
8
Part III, Line T
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10 Small business health insurance premiums (attach explanation)
9
Part III, Line Y
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11 Separately stated nonbusiness items (attach schedule) . . . . . . .
10
Part III, Line AA
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12 Composite payment made on behalf of owner/shareholder . . . .
11
Part III, Line U
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13 U.S. taxes paid (attach explanation) . . . . . . . . . . . . . . . . . . . . . . . .
12
Part III, Line V
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14 Alabama exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13
Part III, Line AB
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14
Transactions with Owners:
15 Property distributions to owners . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part III, Line X
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16 Guaranteed payments to partners . . . . . . . . . . . . . . . . . . . . . . . . . .
15
Part III, Line N
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16
CHECK LIST
HAVE THE FOLLOWING FORMS BEEN ATTACHED TO THE FORM 65?
ALABAMA SCHEDULE K-1 (one for each owner)
FEDERAL FORM 1065 (entire form as filed with the IRS)
ADOR