Alabama Annual Report Filing InstructionsWe’re Just Not Annoying®
What you need to know about Alabama annual reports:
- In Alabama, only corporations, LLCs, and LLPs are required to file annual reports. But all business entities must pay the Alabama Business Privilege Tax.
- Annual reports are combined with the Alabama Business Privilege Tax (ABPT). When you pay this tax you will also complete the annual reporting requirement for your entity.
- AL corporations are required to file their ABPT and annual report by the 15th day of the 4th month after the beginning of the taxable year. This would be April 15 for most corporations. (There is an exception for businesses with a fiscal year end of June 30. The ABPT is then due on the 15th day of the 3rd month after the beginning of the taxable year.)
- Alabama LLCs, LPs, and LLPs are required to file the ABPT by the 15th day of the 3rd month after the beginning of the taxable year. This would be March 15 for most businesses.
- No matter what entity you form in Alabama, you must file Form BPT-IN within 2.5 months of forming your corporation, LLC, or partnership.
- For all entities, the business privilege tax in Alabama has a minimum payment of $100.
How to file your Alabama Business Privilege Tax and Annual Report:
Alabama C Corporations
C Corps and professional corporations file Form CPT, which is the Alabama Business Privilege Tax Return and an Annual Report combined in one form. 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 in Alabama 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. Charities file a notarized Charitable Organization Renewal with the Consumer Protection Division of the Alabama Office of Attorney General and attach latest IRS form 990. See the link below.
What is the cost to file the Alabama annual report?
- Alabama Corporations: Cost depends on the net worth of a corporation 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 initial reporting requirements explained:
Except for nonprofit corporations and partnerships, when you start a new business in Alabama you must file an Initial Business Privilege Tax Return (called Form BPT-IN) within 2.5 months of your incorporation, organization or qualification date.
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?