Alabama Excise Credits

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Excise Credits
Schedule EC CY 2026_8-1-25_F.pdfSCHEDULE

EC

(FORM ET-1)

*260005EC*

Alabama Department of Revenue

2026

Excise Credits
ATTACH TO FORM ET-1

*Business Credits must be submitted through My Alabama Taxes (MAT) before completion of the Schedule EC. See instructions for submission details.
NAME(S) AS SHOWN ON FORM ET-1

FEDERAL EMPLOYER IDENTIFICATION NUMBER

SECTION A Current Tax Period Liability. Enter Alabama Financial Institution Excise Tax due from Form ET-1, page 1, line 16 here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . •
SECTION B CURRENT YEAR CREDITS – Pre-Distribution
Part A — Alabama Taxes Used As Credits
A1. Sales Taxes: Supplies, etc.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • A1
A2. Furniture, Fixtures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • A2
A3. Use Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • A3
A4. State Tax on Utilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • A4
A5. State Tax on Telephone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • A5
A6. Other Allowable Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • A6
A7. Add lines A1 through A6. CREDIT ALLOWABLE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • A7
A8. TOTAL ALABAMA TAXES USED AS CREDITS UTILIZED. If A7 is less than (<) Section A, enter the amount from A7 on A8.
If A7 is greater than (>) Section A, enter the amount from Section A on A8 and zero (0) on A9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
A9. Remaining Tax Liability Due: If Section A is greater than (>) A8, enter the difference on A9 (Section A - A8 = A9) and proceed to Part B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part B — Full Employment Act of 2011 Credit*
Were you in business with 50 or fewer full and/or part-time employees on June 9, 2011? •  Yes •  No If “No”, you do not qualify for this credit.
B1. Number of full time employees on 12-31-2024 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • B1
B2. Number of full time employees on 12-31-2023 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • B2
B3. Subtract line B2 from line B1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • B3
B4. Number of qualifying new employees from line B3 that completed their first 12 months of service in 2025 . . . . . . . . . . . . . . . . . . . . . . . . . . . • B4
B5. Multiply line B4 by $1,000. CREDIT ALLOWABLE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • B5
B6. TOTAL FULL EMPLOYMENT ACT CREDIT UTILIZED. If B5 is less than (<) A9, enter the amount from B5 on B6.
If B5 is greater than (>) A9, enter the amount from A9 on B6 and zero (0) on B7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
B7. Remaining Tax Liability Due: If Section B, Part A, Line A9 is greater than (>) B6, enter the difference on B7
(Section B, Part A, Line A9 - B6 = B7) and proceed to Part C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part C — Investment Credit (Alabama Jobs Act)*
C1. Enter the information requested for each project.
Project Number:
Amount of Credit:
C1a
• C1a.
C1b
• C1b.
C1c
• C1c.
C2. Credit Allowable.Total Investment Credit (Alabama Jobs Act). Enter the sum of all project credits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • C2
C3. TOTAL INVESTMENT CREDIT (ALABAMA JOBS ACT) UTILIZED. If C2 is less than (<) B7, enter the amount from C2 on C3.
If C2 is greater than (>) B7, enter the amount from B7 on C3 (Section B, Part B, Line B7 = C3) and zero (0) on Section C, Line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C4. If C2 is greater than (>) C3, this is the amount of Investment Credit (Alabama Jobs Act) remaining to CARRYFORWARD
Enter the amount on C4 and zero (0) on Section C, Line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • C4
C5. Remaining Tax Liability Due: If Section B, Part B, Line B7 is greater than (>) C3, enter the difference on C5
(Section B, Part B, Line B7 – C3 = C5) and proceed to Part C, Line C6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• A8
• A9

• B6

• B7

• C3

• C5

ADOR

*260006EC*
ALABAMA SCHEDULE EC – 2026

Alabama Department of Revenue

Excise Credits
PAGE

ATTACH TO FORM ET-1

NAME(S) AS SHOWN ON FORM ET-1

2

FEDERAL EMPLOYER IDENTIFICATION NUMBER

C6. Enter the information requested for Investment Credit (Alabama Jobs Act) Credit Carry Forward Prior Years.
Project Number:

Year Carryforward Generated
MM/DD/YYYY

Amount of Credit:

• C6a.

•C6a

• C6b.

•C6b

• C6c.

•C6c

C7. CREDIT ALLOWABLE PRIOR YEAR CREDIT CARRYFORWARD. Total Investment Credit (Alabama Jobs Act).
Enter the sum of all prior year credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • C7
C8. TOTAL INVESTMENT CREDIT (ALABAMA JOBS ACT) PRIOR YEAR CREDIT CARRYFORWARD UTILIZED.
If C7 is less than (<) C5, enter the amount from C7 on C8. If C7 is greater than (>) C5, enter the amount from C5 on C8 and zero (0) on C9. . . . . . . . . . . . . . . . . . . . . . . . . . . . • C8
C9. Alabama Financial Institution Excise Tax less Pre-Distribution Credits (Net Alabama Financial Institution Excise Tax):
If C5 is greater than (>) C8, enter the difference on C9 (C5 – C8 = C9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • C9
SECTION C Allocable Amount to General Fund
  1. Net Alabama Financial Institution Excise Tax less Pre-Distribution Credits multiplied by 50% (C9 x .50). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 1
  2. Total Amount allocated to General Fund. Enter amount here and Section E, Part D, Column 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 2
SECTION D CURRENT YEAR CREDITS – Limited to the General Fund Portion of Distribution
Part D — Veterans Employment Act. Employer Credit*
D1. Number of unemployed veterans included in Section B, Part B, line B4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • D1
D2. CREDIT ALLOWABLE. Multiply line D1 by $2,000. Enter here and Section E, Part D, Column 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • D2
Part E — 2013 Alabama Historic Rehabilitation Tax Credit*
E1. Enter the information from the Alabama Historic Commission Tax Credit Certificate for each project.
Project Number:
Date Placed In Service:
Amount of Credit:
• E1a.
• E1b.
• E1c.
E2. CREDIT ALLOWABLE. Total 2013 Alabama Rehabilitation Tax Credit. Enter the sum of all project credits.
Enter here and Section E, Part E, Column 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part F – Growing Alabama Credit*
F1. • Name of Economic Development Organization
F2. Pro rata share of credit from Schedule K-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
• FEIN of entity_____________________ (if credit from more than one entity, attach schedule)
F3. Amount approved for contribution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4. CREDIT AVAILABLE. Add F2 and F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• E2

• F2

• F3
• F4

F5. MAXIMUM CREDIT ALLOWABLE. Multiply Total Amount allocated to General Fund (Section C, line 2) by 50% (.50). Enter here . . . . . . . • F5
F6. CREDIT ALLOWABLE. Total Growing Alabama Credit. Enter the lesser of line F4 or line F5 here and Section E, Part F, Column 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F7. MAXIMUM CREDIT ALLOWABLE FOR PRIOR YEAR CREDIT CARRYFORWARD. Subtract line F6 from line F5.
Enter here and line F8a, column 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • F7

• F6

ADOR

*260007EC*

Alabama Department of Revenue

Excise Credits

ALABAMA SCHEDULE EC – 2026

PAGE

ATTACH TO FORM ET-1

NAME(S) AS SHOWN ON FORM ET-1

3

FEDERAL EMPLOYER IDENTIFICATION NUMBER

F8. Calculation of Allowable Prior Year Credit Carryforward - enter here and on Section F. If Part F, line F7 is equal to zero, do not complete this section.
Column 1
Credit Year
(MM/DD/YYYY)

Column 2

Column 3

Column 4

Column 5

Credit Carryforward
Available

Credit Limitation (Line F8a, Col. 3 equals
line F7. Lines F8b, F8c, F8d and F8e,
Col. 3 equal Col. 5, prior row)

Maximum Credit Carryforward Available
this Year (lesser of Col. 2 or Col. 3)

Unused Credit Limitation
(Col. 3 minus Col. 4)

•F8a
•F8b
•F8c
•F8d
•F8e

F8f Maximum Credit Carryforward Available. Sum of Column 4, line F8a, F8b, F8c, F8d, and F8e. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • F8f
Part G – Innovate Alabama Credit*
G1. • Name of Economic Development Organization
G2. Pro rata share of credit from Schedule K-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . •G2
• FEIN of entity_____________________ (if credit from more than one entity, attach schedule)
G3. Enter the amount approved by Innovate Alabama. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . •G3
G4. CREDIT AVAILABLE. Add line G2 and G3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . •G4
G5. MAXIMUM CREDIT ALLOWABLE. Multiply Total Amount allocated to General Fund (Section C, line 2) by 50% (.50). Enter here . . . . . . . •G5
G6. CREDIT ALLOWABLE. Total Innovate Alabama Credit. Enter the lesser of line G4 or line G5. Enter here and Section E, Part G, Column 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • G6
G7. MAXIMUM CREDIT ALLOWABLE FOR PRIOR YEAR CREDIT CARRYFORWARD. Subtract line G6 from line G5.
Enter here and on line G8a, Column 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • G7
G8. Calculation of Allowable Prior Year Credit Carryforward - enter here and on Section F. If Part G, line G7 is equal to zero, do not complete this section.
Column 1

Column 2

Column 3

Column 4

Column 5

Credit Year
(MM/DD/YYYY)

Credit Carryforward
Available

Credit Limitation
(Line G8a, Col. 3 equals line G7. Lines
G8b, G8c, G8d, and G8e, Col.3 equal Co. 5,
prior row)

Maximum Credit Carryforward
Available This Year
(Lesser of Col. 2 or Col. 3)

Unused Credit Limitation
(Col. 3 minus Col. 4)

•G8a
•G8b
•G8c
•G8d
•G8e

G8f Maximum Credit Carryforward Available. Sum of Column 4, line G8a, G8b, G8c, G8d, and G8e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part H — Alabama Workforce Housing Tax Credit. (Any unused Alabama Workforce Housing Tax Credit may be carried forward for a maximum of 5 years.)
H1 • Project Name
H2 • Project Number _____________________
H3 Pro rata share of credit from Schedule K-1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • H3
• FEIN of entity _____________________ (if credit from more than one entity, attach schedule)
H4 Enter amount from Alabama Workforce Housing Credit Certificate issued by Alabama Housing Finance Authority. . . . . . . . . . . . . . . . . . . . . • H4
H5 CREDIT ALLOWABLE. Total Alabama Workforce Housing Credit. Add line H3 and line H4. Enter here and Section E, Part H, Column 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

•G8f

• H5

ADOR

*260008EC*
ALABAMA SCHEDULE EC – 2026
NAME(S) AS SHOWN ON FORM ET-1

Alabama Department of Revenue

Excise Credits
PAGE

ATTACH TO FORM ET-1

4

FEDERAL EMPLOYER IDENTIFICATION NUMBER

Part I — Employer Tax Credit*
I1 Pro rata share of credit from Schedule K-1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • I1
• FEIN of entity _____________________ (if credit from more than one entity, attach schedule)
I2 Enter amount from Employer Tax Certificate issued by Department of Revenue. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • I2
I3 CREDIT ALLOWABLE. Total Employer Tax Credit. Add line I1 and line I2. Enter here and Section E, Part I, Column 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part J — Childcare Facility Tax Credit*
J1 Pro rata share of credit from Schedule K-1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • J1
of entity _____________________ (if credit from more than one entity, attach schedule)
Enter amount from Childcare Facility Tax Credit Certificate issued by Department of Revenue. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • J2
CREDIT ALLOWABLE. Total Childcare Facility Tax Credit. Add line J1 and line J2. Enter here and Section E, Part J, Column 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
K — Employer Provider Credit* for employers who are childcare providers.
Pro rata share of credit from Schedule K-1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • K1
• FEIN of entity _____________________ (if credit from more than one entity, attach schedule)
K2 Enter amount from Employer Provider Credit Certificate issued by Department of Revenue. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • K2
K3 CREDIT ALLOWABLE. Total Employer Provider Credit. Add line K1 and line K2. Enter here and Section E, Part K, Column 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part L — Income Tax Capital Credit - Form AR-C must be filed on MAT. See Instructions*
Check the box if the financial institution received a Form KRCC and completed a Schedule KRCC-B:
•  KRCC received (must attach Form KRCC)
•  KRCC-B completed (must attach Schedule KRCC-B)
L1. Enter the information requested for each project.
Project Number:
Amount of Credit:
• L1a.
• L1b.
• L1c.
• L1d.
• L1e.
• L1f.
• L1g.
L2. CREDIT ALLOWABLE. Total Capital Credit Available. Enter the sum of all project credits. Enter here and Section E,
Section E, Part L, Column 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

•

I3

•

J3

• FEIN

J2
J3
Part
K1

• K3

• L2

ADOR

*260009EC*

Alabama Department of Revenue

Excise Credits

ALABAMA SCHEDULE EC – 2026

PAGE

ATTACH TO FORM ET-1

NAME(S) AS SHOWN ON FORM ET-1

5

FEDERAL EMPLOYER IDENTIFICATION NUMBER

SECTION E Current Credit Summary
Enter Total Amount allocated to General Fund due from Section C, line 2 on the current credit summary, Part D, Column 3. To calculate the Current Credit Summary, repeat the steps that follow for each row: In Column 2, enter the Credit Allowable from Section
D. Subtract the Credit Allowable from the Remaining Tax to be Offset. If the Credit Allowable is greater than the amount in Column 3, enter the amount from Column 3 in Column 4. If the Remaining Tax to be Offset is greater than Column 2, enter the Credit
Allowable (Column 2) in Column 4 and enter the difference of Column 3 and Column 4 in Column 5 and proceed to the next available credit. For the remaining rows, use the preceding Tax Remaining after Credit from Column 5 as the Remaining Tax to be
Offset in Column 2. To compute the Credit Carryforward (Column 6) in the Current Credit Summary, for each credit listed, subtract the Amount Utilized (Column 4) from the Credit Allowable (Column 2), and enter difference in Column 6.
Column 1

Type of Credit

Column 2

Column 3

Credit Allowable

Remaining Tax
to be Offset

Part D • Veterans Employment Act – Employer Credit
Part E • 2013 Alabama Historic Rehabilitation Tax Credit
Part F • Growing Alabama Credit
Part G • Innovate Alabama Credit
Part H • Alabama Workforce Housing Tax Credit
Part I • Employer Tax Credit
Part J • Childcare Facility Tax Credit
Part K • Employer Provider Credit
Part L • Income Tax Capital Credit
Total Current Credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Column 4

Column 5

Column 6

Amount Utilized

Tax Remaining After Credit
(Col. 3 – Col. 4)

Credit Carryforward
(Col. 2 – Col. 4)

•

SECTION F Credit Carry Forward Prior Years
For each carryforward available for utilization listed below, repeat the steps that follow: Subtract the Remaining Tax to be Offset (Section E, Part I, Column 5) from the Allowable Credit Carryforward (Section F, Column 6). If the Remaining Tax to be Offset is
less than or equal to the Allowable Credit Carryforward, enter the Remaining Tax to be Offset in Column 7 and enter the excess of the Amount Available to use this Period in Column 8. If the Remaining Tax to be Offset is greater than Section F, Column 6,
enter the Allowable Credit Carryforward to use this Period in Column 7 and enter the difference of the Remaining Tax to be Offset and the Amount used this Period in Column 9, then proceed to the next available prior year credit. For the remaining rows, the
Amount used this Period in Column 7 is limited to the Remaining Tax to be Offset in Column 9 of the preceding row.
NOTE: For the Growing Alabama and Innovate Alabama Credit carryforward computation, the Allowable Credit Carryforward in Column 6 is limited to the Maximum Credit Carryforward Available This Year in Column 4 of Section D, Part F, Line F8f and
Section D, Part G, line G8f, respectively. All other credits, Column 6 equals Column 5.
Column 1
Type of Credit

Column 2
Year Carryforward
Generated
(MM/DD/YYYY)

Column 3

Column 4

Column 5

Column 6

Amount of Credit

Amount used in years
prior to this Period

Amount available to use
this Period (Col. 3- Col. 4)

*Allowable Credit
Carryforward

Column 7

Column 8

Column 9

*Amount used this Period

Remaining unused Credit
Carryforward
(Col. 5 - Col. 7)

Remaining Tax
to be Offset

• 

1
2
•  3
•  4
•  5
•  6
•  7
•  8
•  9
• 10
Total Prior Year Credit Carryforward . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
• 

•

ADOR

*260010EC*
ALABAMA SCHEDULE EC – 2026
NAME(S) AS SHOWN ON FORM ET-1

Alabama Department of Revenue

Excise Credits
PAGE

ATTACH TO FORM ET-1

6

FEDERAL EMPLOYER IDENTIFICATION NUMBER

SECTION G Total Nonrefundable Credits
  1. Pre-Distribution and Current Year Credits. Total Current Credits, Section B, Lines A8, B6, C3, C8 and Section E, Column 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  2. Prior Year Credits. Total Prior Year Credit Carryforward, Section F, Column 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  3. Total Credits Utilized in the Current Period. Add lines 1 and 2. Enter the total here and on Form ET-1, page 1, line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SECTION H Total Refundable Credits
  1. Childcare Facility Tax Credit Refundable Credit. Subtract Section E, Part J, Column 4 from Section E, Part J, Column 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  2. Employer Provider Credit Refundable Credit. Subtract Section E, Part K, Column 4 from Section E, Part K, Column 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  3. Total Refundable Credits. Add lines 1 and 2. Enter the results here and on Form ET-1, page 1, line 19f. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

•
•
•

•
•
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1
2
3
1
2
3

ADOR

Extracted from PDF file 2025-alabama-form-schedule-ec.pdf, last modified August 2025

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More about the Alabama Form Schedule EC Individual Income Tax TY 2025

Use Schedule EC to calculate available credits on Form ET-1

We last updated the Excise Credits in March 2026, so this is the latest version of Form Schedule EC, fully updated for tax year 2025. You can download or print current or past-year PDFs of Form Schedule EC directly from TaxFormFinder. You can print other Alabama tax forms here.

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Related Alabama Individual Income Tax Forms:

TaxFormFinder has an additional 47 Alabama income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Alabama Form Schedule EC.

Form Code	Form Name
Form Schedule EC (Instructions)	Excise Credits - Instructions

Download all AL tax forms View all 48 Alabama Income Tax Forms

Form Sources:

Alabama usually releases forms for the current tax year between January and April. We last updated Alabama Form Schedule EC from the Department of Revenue in March 2026.

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About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Alabama Form Schedule EC

We have a total of four past-year versions of Form Schedule EC in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2025 Form Schedule EC

Schedule EC CY 2026_8-1-25_F.pdf

2024 Form Schedule EC

2023 Form Schedule EC

2022 Form Schedule EC

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