Alabama
Alabama business compliance calendar
What Alabama asks of a company or a nonprofit registered or doing business there, beyond the federal filings every organization owes. Pick your entity type for the full calendar with dates.
LLC 2026LLC 2027C corporation 2026C corporation 2027S corporation 2026S corporation 2027partnership 2026partnership 2027sole proprietorship 2026sole proprietorship 2027nonprofit 2026nonprofit 2027
Registration and franchise filings
| Entity | Filing | Fee | If missed |
|---|---|---|---|
| Corporations | Business privilege tax return, by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year), with the Alabama Department of Revenue | Tax computed on net worth; entities owing $100 or less are exempt from the tax and from filing since 2024 | 10% of the tax for late filing, plus interest |
| LLCs | Business privilege tax return, by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), with the Alabama Department of Revenue | Tax computed on net worth; entities owing $100 or less are exempt from the tax and from filing since 2024 | 10% of the tax for late filing, plus interest |
| Partnerships | Business privilege tax return, by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), with the Alabama Department of Revenue | Tax computed on net worth; entities owing $100 or less are exempt from the tax and from filing since 2024 | 10% of the tax for late filing, plus interest |
| Nonprofits | No annual report |
Taxes and employers
- Corporate income tax
- Yes. C corporations file a Alabama return by the 15th day of the fourth month after the year ends, with the Alabama Department of Revenue.
- Personal income tax
- Yes. S corporations and partnerships file a Alabama information return, and employers withhold state income tax.
- Employers
- Register for unemployment insurance and file wage reports every quarter. Reconcile income tax withholding after year end.
- Sources
- Alabama Secretary of State, Alabama Department of Revenue
All Alabama rules in the pack
- Alabama business privilege tax returnby the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year)
- Alabama business privilege tax returnby the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year)
- Alabama business privilege tax returnby the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year)
- Alabama charitable organization registration renewalby the last day of the 3rd month after the fiscal year ends (the last day of March for a calendar year)
- Alabama corporate income tax returnby the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year)
- Alabama corporate estimated tax paymenton the 15th day of the 4th, 6th, 9th, 12th months of the fiscal year (April 15, June 15, September 15, December 15 for a calendar year)
- Alabama pass through entity returnby the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year)
- Alabama personal income tax return with business incomeby April 15 each year
- Alabama unemployment insurance wage reportby the last day of the 1st month after each quarter
- Alabama annual withholding reconciliationby January 31 each year
- Alabama sales tax returnby the 20th day of the 1st month after each quarter