Alabama Annual Report Filing Instructions

Alabama Business Privilege Tax and Annual Report Filing Instructions

What is the cost to file the Alabama annual report?

• Alabama Corporations: It varies depending on the net worth of a company in Alabama. The enhanced forms calculate your tax automatically. The minimum tax is $100 plus $10 annual report fee. Professional corporations pay the same BPT.
• Alabama LLC: The business privilege tax is based on the LLCs or the PLLCs net worth. The enhanced PPT form does the calculations for you. The minimum tax is $100.
• Alabama LP: Limited Partnerships don’t file a business privilege tax or an annual report in Alabama.
• Alabama LLP: The Alabama LLP Annual Notice requires a $100 filing fee.
• Alabama Non Profit: If the nonprofit corporation is a charity, it pays a $25 fee to the Attorney General with the annual renewal.
• Alabama Charities Renewal: $25

How to file your Alabama Business Privilege Tax and Annual Report:

• Alabama C Corporations
  C Corps and PCs file Form CPT, which is the Alabama Business Privilege Tax Return and an Annual Report. This is filed with the Department of Revenue. The enhanced form calculates your tax owed. You can also file online, but it is complicated. See the link below for either option.
• Alabama S Corporation (a pass through entity)
  S Corps file a business privilege tax with the department of revenue. It is Form PPT. Form AL-CAR (annual report) is attached.
• Alabama LLC (also a pass through entity)
  Limited Liability Companies and PLLCs file Form PPT, an Alabama Department of Revenue Business Privilege Tax Return.
• Alabama Limited Partnership
  LPs will need to file form 65 tax return with the Alabama Department of Revenue.
• Alabama Limited Liability Partnership
  LLPs file an Annual Notice with the Alabama Secretary of State. The Annual Notice may be filed online at the link below.
• Alabama Non Profit
  Nonprofit corporations in Alabama file no annual reports unless they are a charity, then they file an annual renewal statement with the Consumer Protection Division of the Alabama Office of Attorney General.
• Alabama Charity
  File a notarized Charitable Organization Renewal with the Consumer Protection Division of the Alabama Office of Attorney General, and attach your latest IRS form 990. See the link below.

Does Alabama have Initial Report requirements?

Except for nonprofit corporations and partnerships, all new business formed or registered in Alabama must file an Initial Business Privilege Tax Return, called Form BPT-IN, within 2.5 months of incorporation, organization or qualification date.

When is the Alabama Annual Business Privilege Tax and Annual Report Due?

• AL Corporations: March 15th.
• AL PCs: March 15th.
• AL LLCs: April 15th.
• AL PLLCs: April 15th.
• AL LPs: April 15 – standard tax return
• AL LLPs: LLPs file their Annual Notice with the Secretary of State by March 15th.
• AL Non Profit: Only if the nonprofit is a charity, it renews its registration with the Alabama Attorney General within 90 days of the close of the organizations fiscal year.
• AL Charity: File a renewal with the Attorney General within 90 days of the close of the fiscal year.

What is the penalty for delinquent business privilege tax returns?

The minimum penalty for a late business privilege tax filing is $50, depending on the amount of tax you owe.

Who can file Alabama annual reports?

Anyone with the authority to prepare the tax return.

Are original signatures needed?

No.

Resources:

Alabama Department of Revenue
Business Privilege Tax Unit
P.O. Box 327431
Montgomery, AL 36132-7431
Phone: 334-353-7923
Fax: 334-242-8915

Alabama Secretary of State
P.O. Box 5616
Montgomery, AL 36103-5616
Phone: (304) 242-7200
Fax: (334) 242-4993

Consumer Protection
501 Washington Avenue
P.O. Box 300152
Montgomery, AL 36130-0152
Phone: (334) 242- 7335
Fax: (334) 242-2433

• Revenue forms: http://www.revenue.alabama.gov/incometax/bus_priv_tx/2012bptfrms.htm
• LLP report: https://www.alabamainteractive.org/sos_llp_annualpayment/welcome.action
• Charities: http://www.ago.state.al.us/Page-Consumer-Protection-Consumer-Charities