Annual Reporting and Business Privilege Tax

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.