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Are there any income tax credits for paying the BAT?

Yes, a nonrefundable income tax credit is provided for individuals and certain entities paying the $25 BAT as follows: 

Farmers filing a federal schedule F
Sole proprietors filing either a federal schedule C or C-EZ. 
C Corporations and Business Trusts
S Corporations and partnerships when paying income tax at the entity level.  

Limited liability companies paying the $25 BAT are allowed a like credit against the certification or registration fees paid to the Secretary of State.


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Last Modified 12/7/2010


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