Alabama Corporation & LLC Filing Requirements

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We are providing the following for informational purposes only, which should not be a replacement for the advice of those licensed to give tax and legal advice. Further, although we make every effort to keep the information up-to-date, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you encounter to us by CLICKING HERE (please include state and defective link in your report).

 

General Info

Agencies

If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state's business division, here is the agency's contact information.

 

Alabama Secretary of State
P.O. Box 5616
Montgomery, AL 36103-5616


Corporations Division

100 North Union Street, Suite 770

Montgomery, AL 36103

Phone: (334) 242-5324
FAX: (334) 240-3138

http://www.sos.alabama.gov/

 

If you have further questions regarding business taxes, need additional tax forms, or want to communicate with your state's tax division, here are the agencies' contact information.

 

State of Alabama Corporate Tax Division
PO Box 327430
Montgomery, AL 36132-7430

(334) 242-9800

http://www.revenue.alabama.gov/incometax/icindex.cfm

 

Alabama State Department of Revenue
50 North Ripley Street
Montgomery, AL 36132

(334) 242-1170

http://www.ador.state.al.us

Alabama State Statutes

To research the State Statutes for Alabama Corporations, LLCs and Partnerships, click here.

 

Licensing

 

Business Licenses

Contact your state or local agencies regarding licensing issues.

 

  

Corporations 

 

Annual Filing Requirements

 

Annual Reporting and Business Privilege Tax

Annual Reporting and Business Privilege Tax will be done through the Department of Revenue and will cover Annual Reporting Requirements to the Secretary of State per Alabama Code § 10-2B-16.22.

 

Fee:

Initial Filings (for new corporations) have a $100 minimum privilege tax due. Annual Filings have a $10 Secretary of State fee for C and S Corporations. Taxpayers filing an initial return are not required to complete Schedule AL-CAR or pay the $10 Secretary of State fee.

 

Forms:

2017 Alabama Business Privilege Tax Forms

 

 

Due Dates:

Calendar year C and S Corporations must file Business Privilege Tax Returns by March 15th. Returns for fiscal year corporations are due no later than two and a half months after the beginning of the taxpayer's taxable year. 

Annual Reports are due after January 1st, but no later than March 15th. The Initial Annual Return must be filed within 2 months and 15 days after incorporation.

 

 Corporation Tax Return

Tax:

Income Tax Rate is 6.5% of net income. Payments of $750 or more must be made electronically.

 

Forms:

2017 Alabama Business Privilege Tax Forms

 

Due Dates:

 

The income tax return for the calendar year is due on or before March 15th. For fiscal year or short-year taxpayers, the return is due on or before the 15th day of the 3rd month following the close of the tax period. 

 

NOTE: If the tax liability is more than $5,000, a corporation must make estimated tax payments based on the current year's liability. The first payment is due by the 15th day of the 4th month of the taxable year. The 2nd, 3rd, and 4th payments are due by the 15th day of the 6th, 9th, and 12th months, respectively.

 

  

 

Limited Liability Company

 

Annual Filing Requirements

 

 

LLC Tax Returns and Business Privilege Tax (to AL DOR)

Tax:

Initial Filings (for new LLCs) have a $100 minimum for business priviliege tax. Income Tax Rate is 6.5% of net income.

 

Forms:

2017 Alabama Business Privilege Tax Forms 

Due Date:

The Initial Annual Return must be filed within 2 months and 15 days after organization.

Calendar year limited liability entity returns (Form PPT) are due on April 15th. Returns for fiscal year limited liability entities are due no later than three and a half months after the beginning of the taxpayer's taxable year.

The LLC return of income tax form is due on or before April 15th, for calendar year filers. For fiscal year taxpayers, the return is due on or before the 15th day of the 4th month following the close of the tax period.

 

 

 

Annual Reporting (to Secretary of State)

 

Fee:

It appears that only LLP's have an annual payment requirement to the Secretary of State

 

Forms:

LLP Annual Registration


Due Date:


LLP Annual Registrations are due on or before March 15, 2014