2012
1200062C1283
Schedule
Alabama Department of Revenue
Reset Schedule Only
AB
Add-Back Form
ADOR
(Form 20C)
TAXPAYER
TAXPAYER
FOR THE
, 20
through
, 20
NAME:
FEIN:
TAX PERIOD
A column must be completed for each recipient related member. Attach additional pages as needed and enter the totals of Lines 4 and Lines 11 for all related members from all pages on Page 1, Line 12 and 13.
Recipient related member who received interest/intangible income from the taxpayer:
Related Member 1
Related Member 2
Related Member 3
Related Member 4
1 a. Recipient related member FEIN. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1a
b. Recipient related member name. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1b
2 List the intangible expense amounts paid to the recipient related member. . . . . . . . . . . . . . . .
2
3 List the interest expense amounts paid to the recipient related member. . . . . . . . . . . . . . . . . .
3
4 Total intangible/interest expenses paid (total lines 2 and 3).. . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
To determine the exempt amount of intangible/interest expense, complete the applicable section(s) below.
5 Exemption related to §40-18-35(b)(1):
a. Jurisdiction(s) where recipient related member income is “subject to tax”: . . . . . . . . . . . . .
5a
b. Amount of Line 4 expense not added back. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5b
c. Recipient related member’s corresponding intangible/interest income allocated to
jurisdiction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5c
d. Adjusted intangible/interest amount (Line 5b minus Line 5c). . . . . . . . . . . . . . . . . . . . . . . . .
5d
e. Recipient related member’s total apportionment percentage in the above jurisdiction(s). .
5e
%
%
%
%
f. Adjusted interest/intangible amount (multiply Line 5d by Line 5e).. . . . . . . . . . . . . . . . . . . .
5f
g. Add Line 5c and Line 5f. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5g
6 Exemption related to §40-18-35(b)(2) and §40-18-35(b)(4) – Amount of Line 4
expense not added back. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
NOTE: For Section 7, 8, 9, and 10 the receipts of a disregarded entity/subchapter K entity, which may be a related entity in and unto itself, may not be combined with receipts of its owner for purposes of this schedule.
7 Exemption related to §40-18-35(b)(3) – Amount of Line 4 expense not added back. . . . . . .
7
8 Recipient related member receipts by category: a. Intangible receipts . . . . . . . . . . . . . . . . . .
8a
b. lnterest receipts . . . . . . . . . . . . . . . . . . . .
8b
9 a.
9a
b.
9b
c.
9c
d.
9d
e.
9e
10 a. If either Lines 8a or 8b are greater than Lines 9a, 9b, 9c, 9d or 9e, enter zero. . . . . . . . . .
10a
b. If Lines 9a, 9b, 9c, 9d or 9e are greater than Lines 8a or 8b, enter amount from Line 7. .
10b
11 Exempt Amount. Enter the greater of Lines 5g, 6, 10a or 10b.. . . . . . . . . . . . . . . . . . . . . . . . . .
11
FOR RECIPIENT RELATED MEMBERS WHO RECEIVED INTEREST/INTANGIBLE INCOME FROM THE TAXPAYER, PLEASE ATTACH ADDITIONAL SCHEDULES AB. (ONLY USE THIS PAGE FOR ADDITIONAL MEMBERS)
Page
of
THIS FORM MUST BE ATTACHED TO FORM 20C.