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Due Dates

  • Due Dates

Some Income Taxes have set due dates and others vary by situation. See table below.

Tax TypeDue Date
Individual Income TaxDue the same date as the corresponding federal income tax return.
Corporate Income Tax for C-CorporationsDue the same date as the corresponding federal income tax return.

 

Original Due Date:

For corporations on a calendar year, the due date is April 15.

For corporations on a fiscal year other than a calendar year and June 30 year end, the due date is the 15th day of the 4th month following the end of the corporation’s fiscal year.

For corporations with a fiscal year ending on June 30, the due date is September 15.

Extended Due Date:

If an extension has been granted for federal purposes, the extension is also granted for Alabama purposes; the Federal Form 7004 must be submitted with the Form 20C or Form 20C-C.

Alabama Business Privilege Tax for  C CorporationsDue the same date as the corresponding federal income tax return.

 

For calendar year taxpayers and taxpayers with a fiscal year other than June 30, the due date is the 15th day of the 4th month after the beginning of the taxable year.

For corporations with a taxable fiscal year of June 30, the due date is 15th day of the 3rd month after the beginning of the taxpayer’s taxable year.

Alabama Business Privilege Tax for S-CorporationsDue the same date as the corresponding federal S-Corporation income tax return. The due date is the 15th day of the 3rd month after beginning of taxable year.
Alabama Business Privilege Tax for Limited Liability EntitiesDue the same date as the corresponding federal income tax return. The due date is the 15th day of the 3rd month after beginning of taxable year
Alabama Business Privilege Tax for Disregarded EntitiesDue no later than the time its owner is required to file its corresponding federal return.
Alabama Business Privilege Tax for Financial Institution GroupsDue the same date as the corresponding  Alabama Financial Institution Excise Tax return. For calendar and fiscal year taxpayers, the due date is the 15th day of the 4th month after the  beginning of the taxable year.
Financial Institution Excise TaxDue the same date as the corresponding federal income tax return.

 

Original Due Date C corporation:
For C corporations on a calendar year, the due date is April 15.
For C corporations on a fiscal year other than a calendar year and June 30 year end, the due date is the 15th day of the 4th month following the end of the corporation’s fiscal year.
For C corporations with a fiscal year ending on June 30, the due date is September 15.

Extended Due Date C corporation:
If an extension has been granted for federal purposes, the extension is also granted for Alabama purposes; the Federal Form 7004 must be submitted with the Form ET-1 or Form ET-1C.

Original Due Date S corporation:
For S corporations on a calendar year, the due date is March 15.

Extended Due Date S corporation:
If an extension has been granted for federal purposes, the extension is also granted for Alabama purposes; the Federal Form 7004 must be submitted with the Form ET-1.

Original Due Date Partnership:
For Partnerships on a calendar year, the due date is March 15.

Extended Due Date Partnership:
If an extension has been granted for federal purposes, the extension is also granted for Alabama purposes; the Federal Form 7004 must be submitted with the Form ET-1.

Original Due Date Trust:
For trusts on a calendar year, the due date is April 15.

Extended Due Date Trust:
If an extension has been granted for federal purposes, the extension is also granted for Alabama purposes; the Federal Form 7004 must be submitted with the Form ET-1.

Original Due Date Credit Union:
For credit unions on a calendar year, the due date is May 15.

Extended Due Date Credit Union:
If an extension has been granted for federal purposes, the extension is also granted for Alabama purposes; the Federal Form 8868 must be submitted with the Form ET-1.

S-CorporationDue annually on March 15 for calendar year taxpayers.
Partnerships/Limited Liability CorporationsDue annually on March 15 for calendar year taxpayers.
Fiduciary TaxDue annually on April 15 for calendar year taxpayers.
Estate/Inheritance TaxAlabama Estate Tax filings are no longer required.
WithholdingVaries by amounts due and monthly, quarterly, or annual returns.

 

Monthly returns due by the 15th following the month close.

Quarterly returns due on the last day of the month following the quarter end.

Annual returns due by January 31 following the withholding year.