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Can a non-resident opt out of the composite filing?

April 26, 2017Composite filing non-resident opt

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Can a non-resident opt out of the composite filing?

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Yes, if the non-resident completes Schedule NRA (Alabama Pass-Thru Entity Non-Resident Agreement). This form should be notarized and attached to Form 65 when the partnership files. This election remains in place until the non-resident partner informs the partnership in writing that he/she wishes to revoke the agreement and participate in the composite filing.