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Eine offizielle Website der Regierung des Bundesstaates Alabama.

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Fälligkeitskalender für Steuern

  • Fälligkeitskalender für Steuern

Note: If the due date falls on a weekend or holiday, the return must be electronically submitted or postmarked on or before the next working day to be timely filed. EFT: If the date on which the taxpayer is required to initiate an electronic payment transaction falls on a weekend or holiday, the electronic payment information must be transmitted by 4 p.m. (Central time) on or before the next working day to be considered timely paid.

Penalties and Interest: In accordance with Sections 40-2A-11(a) & (b) and 40-1-44, Code of Ala. 1975, returns filed after the due date are subject to a “failure to timely file” penalty equal to the greater of 10 percent of the tax required to be paid on the return or $50. Even if there is no activity during the period, a return must be filed. Tax payments received after the due date are subject to a “failure to timely pay” penalty equal to 10 percent of the delinquent tax. If tax is not timely paid, interest is also due at the same rate established by the Secretary of the Treasury under the authority of 26 U.S.C. 6621. Learn more about interest rates.

Staatliche Verkaufssteuer

Monatlich einreichende Steuerzahler

The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. (Example: Tax accrued in January 20xx, is due February 20, 20xx.) Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Steuerzahler, die ihre Steuererklärung auf der Basis eines Kalenderquartals abgeben

The returns and remittances are due on or before the 20th day of the month following the quarter during which the tax is accrued. (Example: Tax accrued in first calendar quarter 20xx is due April 20, 20xx.) Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Steuerpflichtige, die halbjährliche Anträge stellen

The returns and remittances are due on or before the 20th day of the month following the semi-annual period during which the tax is accrued. (Example: Tax accrued in first semi-annual period 20xx is due July 20, 20xx. The second semi-annual period 20xx is due January 20,20XX.) Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Steuerpflichtige, die ihre Steuererklärung jährlich einreichen

The returns and remittances are due on or before January 20 of the year following the year during which the tax is accrued. (Example: Tax accrued in calendar year 2020 is due January 20, 2021.) Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Staatliche Nutzungssteuer

Formular #Return and Tax Type CodeRabatt Erlaubt
2610Verbrauchssteuer (CU)Nein
2620Verkäufernutzungsteuer (SU)Nein, gemäß der Durchführungsverordnung Nr. 54

Monatlich einreichende Steuerzahler

The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Steuerzahler, die ihre Steuererklärung auf der Basis eines Kalenderquartals abgeben

The returns and remittances are due on or before the 20th day of the month following the quarter during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Steuerzahler, die halbjährlich eine Steuererklärung abgeben

The returns and remittances are due on or before the 20th day of the month following the semiannual period during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Steuerpflichtige, die ihre Steuererklärung jährlich einreichen

The returns and remittances are due on or before January 20 of the year following the year during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Staatliche Vereinfachung der Mehrwertsteuer für Verkäufer

(Nur monatliche Einreichung zulässig)

Formular #Steuererklärung & Steuerart CodeRabatt ErlaubtDue Date for Return and Remittance
2630Vereinfachte Mehrwertsteuer für Verkäufer (SSU)Ja, wenn die Steuer rechtzeitig gezahlt wird: 2 % der fälligen Steuer. Der Rabatt darf 8.000 $ pro Monat nicht überschreiten.The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Staatliche Mietsteuer

Formular #Return and Tax Type CodeRabatt Erlaubt
2410Mietsteuer (SR)Nein

Monatlich einreichende Steuerzahler

The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Steuerzahler, die ihre Steuererklärung auf der Basis eines Kalenderquartals abgeben

The returns and remittances are due on or before the 20th day of the month following the quarter during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Steuerzahler, die halbjährlich eine Steuererklärung abgeben

The returns and remittances are due on or before the 20th day of the month following the semiannual period during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Steuerpflichtige, die ihre Steuererklärung jährlich einreichen

The returns and remittances are due on or before January 20th of the year following the year during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Staatliche Beherbergungssteuer

Formular #Return and Tax Type CodeRabatt Erlaubt
23204% and 5% Lodgings Tax (NEW)
(Formerly Forms 2320 and 2310) (LO)
Ja, wenn die Steuer rechtzeitig entrichtet wird: 5 % auf die ersten 100 $ der Steuerschuld und 2 % auf alle Steuern über 100 $.

Monatlich einreichende Steuerzahler

The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Steuerzahler, die ihre Steuererklärung auf der Basis eines Kalenderquartals abgeben

The returns and remittances are due on or before the 20th day of the month following the quarter during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Steuerzahler, die halbjährlich eine Steuererklärung abgeben

The returns and remittances are due on or before the 20th day of the month following the semiannual period during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Steuerpflichtige, die ihre Steuererklärung jährlich einreichen

The returns and remittances are due on or before January 20th of the year following the year during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Lokale Stadt- und Kreissteuer

(Für die Einreichung von lokalen Umsatz-, Nutzungs-, Miet- und Beherbergungssteuern)

Formular #Return and Tax Type CodeRabatt Erlaubt
9501City and County Tax (SC)Ja, wenn die Steuer rechtzeitig entrichtet wird: 5 % auf die ersten fälligen 100 $ und 2 % auf alle Steuern über 100 $. Der Umsatzsteuerrabatt darf 400 $ pro Monat und Gerichtsbarkeit nicht überschreiten. Für Verbraucher-, Verkäufer- oder Mietsteuer wird kein Rabatt gewährt.

Monatlich einreichende Steuerzahler

The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Steuerzahler, die ihre Steuererklärung auf der Basis eines Kalenderquartals abgeben

The returns and remittances are due on or before the 20th day of the month following the quarter during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Steuerzahler, die halbjährlich eine Steuererklärung abgeben

The returns and remittances are due on or before the 20th day of the month following the semiannual period during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Steuerpflichtige, die ihre Steuererklärung jährlich einreichen

The returns and remittances are due on or before January 20th of the year following the year during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

State Casual Sales and Use Tax

(Nur monatliche Einreichung zulässig)

* Rabatt: Bei rechtzeitiger Zahlung der Steuer: 5% der fälligen Steuer.

Formular #Return and Tax Type CodeRabatt ErlaubtDue Date for Return and Remittance
TC5Report of Sales and Use Tax Collected by County Licensing Official (CB)Ja*The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Staatliche Bruttobetragssteuer für Unternehmer

(Nur monatliche Einreichung zulässig)

* Rabatt: Bei rechtzeitiger Zahlung der Steuer: 5 % auf die ersten 100 $ der fälligen Steuer und 2 % auf alle Steuern über 100 $. Die Ermäßigung darf gemäß Executive Order Nr. 53 nicht mehr als 400 $ pro Monat betragen.

Formular #Return and Tax Type CodeRabatt ErlaubtDue Date for Return and Remittance
2510Bruttoeinkommenssteuer für Bauunternehmer (CR)Ja*The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Staatliche Versorgungssteuer

(Nur monatliche Einreichung zulässig)

Due Date for Returns and Remittances: The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

* Einzugsermächtigung: Ab dem 1. Februar 2001 kann das Unternehmen, das Telegrafen- oder Telefondienstleistungen erbringt, 9/10 von 1 % des in Rechnung gestellten Steuerbetrags abziehen und einbehalten. Ab dem 1. Oktober 2002 beträgt der abgezogene und einbehaltene Betrag 1/4 von 1 % des in Rechnung gestellten Steuerbetrags.

Formular #Return and Tax Type CodeErhebungszulage
UPL-4 UP
UPL-4 P8
Utility Privilege License Tax (UP) Utility Privilege License Tax mit Vorauszahlung (P8)Ja *
UPL-5 UD
UPL-5 D8
Utility Privilege Tax Direct Pay (UD) Utility Privilege Tax Direct Pay with Estimated Payment (D8)Nein
UPL-6 UE
U UPL-6 EE
Verbrauchssteuer (UE) Verbrauchssteuer mit geschätzter Zahlung (EE)Ja*

Staatliche Steuer auf mobile Telekommunikationsdienste

(Nur monatliche Einreichung zulässig)

* Collection Allowance: Effective February 1, 2001, the home service provider furnishing mobile telecommunications service can deduct and retain 9/10 of 1% of the amount of tax billed. On and after October 1, 2002, the amount deducted and retained by such provider shall be 1/4 of 1% of the amount of tax billed.

Formular #Return and Tax Type CodeErhebungszulageFälligkeitsdatum für Rücksendungen und Überweisungen
CTS-1 CL CTS-1 ECSteuer auf mobile Kommunikationsdienste (CL)
Steuer auf mobile Kommunikationsdienste mit
Geschätzte Zahlung (EC)
Ja *The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

State 2.2 Percent Utility License Tax

Formular #Return and Tax Type CodeRabatt ErlaubtDue Date for Return and Remittance
FT:5-72,2% Lizenzsteuer auf Bruttoeinnahmen von Versorgungsunternehmen (F2)NeinThe annual return is due on October 1 and shall become delinquent on the 15th day. Payment based on gross receipts for the preceding year due in whole on October 1, or in one-fourth increments on October 1, January 1, April 1, and July 1, and shall become delinquent on the 15th day of each of these months. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the 14th day to be considered timely paid.

Staatliche Wasserkraft-Kilowattstunden-Steuer

Formular #Return and Tax Type CodeRabatt ErlaubtDue Date for Return and Remittance
FT:5-24Bruttoeinnahmen-Jahresbericht der Wasserkraftwerke (HE)NeinThe return and remittance is due annually, on or before September 25, on hydroelectric power sold during the prior calendar year. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Staatliche Privilegsteuer für Pflegeeinrichtungen

(Nur monatliche Einreichung zulässig)

Formular #Return and Tax Type CodeRabatt ErlaubtDue Date for Return and Remittance
2810Steuer für Pflegeeinrichtungen (MN)NeinThe returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Staatliche Pharmazeutische Dienstleistungssteuer

(Nur monatliche Einreichung zulässig)

Formular #Return and Tax Type CodeRabatt ErlaubtDue Date for Return and Remittance
2800Pharmazeutische Dienstleistungssteuer (MP)NeinThe returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.

Gebühr für den Treuhandfonds für Umweltmaßnahmen in der chemischen Reinigung

Formular #Return and Tax Type CodeRabatt ErlaubtDue Date for Return and Remittance
DC-1Alabama Dry Cleaning Environmental Response Trust Fund-Gebühr (DC)NeinDie Erklärungen und Überweisungen sind vierteljährlich am oder vor dem 19. Tag im Januar, April, Juli und Oktober fällig.
DC-2Alabama Dry Cleaning Environmental Response Trust Fund-Gebühr für Großhändler von chemischen Reinigungsmitteln (WH)NeinDie Erklärung und Überweisung ist jährlich bis zum 19. April eines jeden Jahres fällig.
DC-3Alabama Dry Cleaning Environmental Response Trust Fund-Gebühr für Eigentümer einer stillgelegten Chemischreinigungsanlage oder betroffene Dritte (AB)NeinDie Erklärung und Überweisung ist jährlich bis zum 19. April eines jeden Jahres fällig.

9-1-1 Prepaid-Gebühr für Mobilfunkdienste

(Nur monatliche Einreichung zulässig)

* Rabatt: 4% der fälligen Steuer. Siehe 11-98-5-.3(b)(7).

Formular #Return and Tax Type CodeRabatt ErlaubtDue Date for Return and Remittance
PPW-19-1-1 Gebühr für vorausbezahlte drahtlose Dienste (PPW)Ja*The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. Electronic payment information must be transmitted by 4 p.m. (Central time) on or before the due date to be considered timely paid.