Alabama Consolidated Parent Company Loss Allocation Schedule

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Consolidated Parent Company Loss Allocation Schedule
2024 Schedule PCLSCHEDULE

PCL

*250001PC*

Alabama Department of Revenue

Consolidated Parent Company Loss Allocation Schedule
ATTACH TO FORM ET-1

(FORM ET-1)
PROFORMA SUBSIDIARY NAME AS SHOWN ON FORM ET-1

FEDERAL EMPLOYER IDENTIFICATION NUMBER

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SECTION A    Consolidated Parent Company Loss. Enter Alabama Taxable Loss, Form ET-1, page 1, line 15.
SECTION B    Consolidated Parent Company Loss Allocation (The Alabama Consolidated Parent Company Loss is not included)
Column 1, Enter the Name of the subsidiary
Column 2, Enter the FEIN of the subsidiary
Column 3, Enter the subsidiary’s Total Assets from Form ET-1

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2025

Column 1

Column 2

Column 3

Column 4

Column 5

Subsidiary Name

Subsidiary FEIN

Subsidiary Total Assets

Subsidiary % of Consolidated Parent
loss allocation (Col. 3 / Total Assets)

Subsidiary loss allocation from
Consolidated Parent (Section A * Col.4)

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Column 3 Total Combined Assets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . •

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100 %
Proforma Subsidiary’s Consolidated Group Allocation from Column 5 above (Enter here and on Page 1, line 14 of Form ET-1). . . . . . . . . . . . . . . . . . . . . . . . . . . . •
*Schedule PCL, page 1 will be attached to each separate subsidiary proforma ET-1 return that has assets where the parent allocation loss will be allocated.*

ADOR

SCHEDULE

PCL

*250002PC*

Alabama Department of Revenue

Consolidated Parent Company Loss Allocation Schedule
ATTACH TO FORM ET-1

(FORM ET-1)

2025

SECTION C    Consolidated Loss from ET-1C. Enter Alabama Taxable Loss, Form ET-1C, page 1, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . •
SECTION D    Consolidated Group Loss Allocation
Column 1, Enter the Name of the subsidiary (loss subsidiary only)
Column 2, Enter the FEIN of the subsidiary (loss subsidiary only)
Column 3, Enter the subsidiary’s Alabama Loss from the proforma Form ET-1, line 15
Column 1

Column 2

Column 3

Column 4

Column 5

Subsidiary Name

Subsidiary FEIN

Subsidiary Loss

Allocation %
(Col. 3 / sum of Col. 3)

Reallocation of Group Loss
(Consolidated Loss Section C * Col.4)

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Column 3 Total Subsidiary Loss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . •

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100 %
Proforma Subsidiary’s Consolidated Group Loss from Column 5 above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . •
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*Schedule PCL, page 2 will be attached to each separate subsidiary proforma ET-1 return with a net loss (has a contribution to the overall group loss) after parent allocation.*

ADOR

Extracted from PDF file 2025-alabama-form-schedule-pcl.pdf, last modified July 2023

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

We last updated the Consolidated Parent Company Loss Allocation Schedule in February 2025, so this is the latest version of Form Schedule PCL, fully updated for tax year 2024. You can download or print current or past-year PDFs of Form Schedule PCL directly from TaxFormFinder. You can print other Alabama tax forms here.

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Other Alabama Individual Income Tax Forms:

TaxFormFinder has an additional 47 Alabama income tax forms that you may need, plus all federal income tax forms.

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Form 40A	Individual Income Tax Return (Short Form) Tax Return

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 PCL from the Department of Revenue in February 2025.

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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 PCL

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

2025 Form Schedule PCL

2024 Schedule PCL

2024 Form Schedule PCL

2024 Schedule PCL

2023 Form Schedule PCL

Schedule PCL CY 2021 .qxp

2022 Form Schedule PCL

Schedule PCL CY 2021 .qxp

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