The Alabama Business Privilege Tax is levied for the privilege of being organized under the laws of Alabama or doing business in Alabama (if organized under the laws of another state or country). See Section 40-14A-22, Code of Alabama 1975.
The Alabama Business Privilege Tax is levied for the privilege of being organized under the laws of Alabama or doing business in Alabama (if organized under the laws of another state or country). See Section 40-14A-22, Code of Alabama 1975.
The Alabama Business Privilege Tax is levied for the privilege of being organized under the laws of Alabama or doing business in Alabama (if organized under the laws of another state or country). See Section 40-14A-22, Code of Alabama 1975.
Go to our website, www.revenue.alabama.gov. Click on Forms. Enter Business Privilege into the Search box. Sort the forms by Year by clicking on the box “Year” to find the needed Form. Click on the needed Form. Instructions, Forms with calculations, Printable Forms, and our Voucher (BPT-V) are located here.
What is a Certificate of Compliance
A Certificate of Compliance confirms that an entity has met its filing and payment requirements for taxes administered by the Alabama Department of Revenue.
How to Obtain a Certificate of Compliance
Certificates of Compliance must be requested online.
Request a Certificate of Compliance
Cost: $13.30 per request ($10 fee + $3.30 service charge)
Payment methods: American Express, Discover, Mastercard, or Visa
Before You Apply
Have the entity’s Federal Employer Identification Number (FEIN) and Alabama Secretary of State (SOS) ID ready. Accurate identifying information helps ALDOR verify the correct entity and prevents unnecessary delays or denials.
If You Do Not Have an FEIN or SOS ID
You must provide at least one correct identifying number — the entity’s FEIN or SOS ID.
If you do not have one of the identifying numbers, enter the following placeholder in that field:
Do not use placeholders for both fields. Either the correct FEIN or the correct SOS ID must be provided.
Requirements for Issuance
A Certificate of Compliance will be issued after ALDOR confirms the entity has:
If these requirements have not been met, the request will be denied.
Applicants should also review the Business Privilege Tax Affidavit Requirement and Special Instructions for Disregarded Entity to ensure all necessary information is provided.
Business Privilege Tax – Special Affidavit Requirement
Under Act 2022-252, entities whose calculated Business Privilege Tax (BPT) is $100 or less will be exempt from filing a BPT return.
If an entity did not file a BPT return for any taxable year beginning after December 31, 2023, ALDOR may require the submission of Form BPT-Exempt Affidavit of Minimum Tax Exemption before issuing a Certificate of Compliance.
The affidavit is to certify that the entity’s calculated tax met the $100 exemption threshold and must be signed and made under penalty of perjury by an authorized representative of the entity.
Form BPT-Exempt Affidavit of Minimum Tax Exemption
For questions about the affidavit requirement, contact the Certificate of Compliance Unit at 334-242-1189.
Special Instructions for Disregarded Entities
If requesting a Certificate of Compliance for a disregarded entity, you must provide the following information for the entity’s owner:
For Alabama income tax purposes, the income of a disregarded entity is reported on its owner’s return. ALDOR needs the owner’s information to verify that the disregarded entity’s income tax filing requirements have been met.
Important: Failure to provide the owner’s name and FEIN may result in the Certificate of Compliance request being denied.
Forms and information needed can be accessed through one of the following websites provided by the Office of the Secretary of State or Atlas Alabama.
https://www.sos.alabama.gov/ Main page for Office of the Secretary of State
https://www.sos.alabama.gov/business-entities Business Entities main page
https://www.sos.alabama.gov/business-entities/business-downloads Business downloads/ forms
https://atlasalabama.gov/ – Atlas Alabama
All fees associated with the Office of Secretary of State business entities can be found at the following website:
Business Entity Fees
https://www.sos.alabama.gov/sites/default/files/2020-12/2021FeeSchedule.pdf
The steps for withdrawals and dissolutions are outline below:
Dissolutions- Domestic entity
Complete Articles of Dissolutions Form based on the entity type.
https://www.alabamainteractive.org/sos/welcome.action
Follow the instructions on the form pertaining to the type of entity you are dissolving.
DOMESTIC BUSINESS CORPORATION ARTICLES OF DISSOLUTION
https://www.sos.alabama.gov/sites/default/files/2020-12/DomesticBusinessCorporationDissolution.pdf
DOMESTIC LIMITED LIABILITY COMPANY (LLC) ARTICLES OF DISSOLUTION
https://www.sos.alabama.gov/sites/default/files/2020-12/DomesticLLCDissolution.pdf
DOMESTIC LIMITED PARTNERSHIP (LP) STATEMENT OF DISSOLUTION
https://www.sos.alabama.gov/sites/default/files/2020-12/DomesticLPDissolution.pdf
Withdrawals- Foreign entity
Complete a Request for Certificate of Compliance from ADOR. https://www.alabamainteractive.org/ador_tax_compliance/welcome.action
Provide any missing returns and payments as determined by ADOR staff, if found not to be in compliance to ADOR.
Receive Certificate of Compliance from ADOR.
Complete Certificate of Withdrawal Form https://www.alabamainteractive.org/sos/welcome.action
Submit two (2) signed completed Certificate of Withdrawals with Certificate of Compliance (from ADOR) and filing fee to Secretary of State’s address on the form.
Certificate of Compliance cannot be more than 6 months old to be accepted by SOS.
Office of the Judge of Probate- County Offices contact link page- https://www.sos.alabama.gov/city-county-lookup/probate-judges