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Alabama Corporation & LLC Filing Requirements

The following is provided for informational purposes only and should not replace the advice of professional counsel. Although we make every effort to keep the information presented here up to date, states continuously change their policies, forms, fees, and information. Because of this, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you may encounter with moved or broken links on this page by clicking here. (Make sure to include the state and the defective link names in your e-mail.) Last update: June 14, 2010

 

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:

2010 Form CPT - (+ AL-CAR) - For C Corporations (instructions)

2010 Form PPT - (+ AL-CAR) - For S Corporations (instructions)

2010 Schedule BPT-IN - Initial Annual Return for new companies only (instructions)

2010 Schedule AL-CAR - Annual Report used by all (except new) corporations (instructions)

BPT-IN Forms List - Current BPT Forms (Also, 2000-2009 available)

 

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:

Form 20C - 2009 Corporation Income Tax Return (instructions)
Form 20S - 2009 S Corporation Information/Tax Return (instructions)
Schedule K-1 - 2009 S Corp Schedule K-1 (instructions)
BIT-V - 2009 Business Income Tax Payment Voucher
Corp Tax Form List - Corporate Income Tax Forms 1999-2010

S Corp Tax Form List - S Corp and PTE Forms 1998-2009

Electronic Payments - Electronic Payments Options

 

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

  

Annual Reporting and Business Privilege Tax

 

Fee:

Annual Reports have a $10 Secretary of State fee for LLCs only if they elect to be taxed as corporations. Otherwise, there is no fee.

 

Forms:

2010 Form CPT - (+ AL-CAR) - For LLCs taxed as Corporations (instructions)

2010 Form PPT - For LLCs (instructions) If filing Form PPT, LLCs are not required to complete Schedule AL-CAR.

2010 Schedule BPT-IN - Initial Annual Return for new companies only (instructions)

2010 Schedule AL-CAR - Annual Report used by all (except new) LLCs electing to be taxed as corporations (instructions)

BPT-IN Forms List - Current BPT Forms (Also, 2000-2009 available)

Due Date:

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 formation.

 

LLC Tax Returns

Tax:

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

 

Forms:

Form 65 - LLC 2009 Return of Income (instructions)
Schedule K-1 - 2009 LLC Schedule K-1 (instructions)

PTE Tax Form List - Current PTE and S Corp Forms (Also, 1998-2008 available)

 

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.