Alabama Department of Revenue
375 S. Ripley St.
Montgomery, AL 36104
Income Tax administers individual income tax, business privilege tax, corporate income tax, partnerships, S-Corporation, fiduciary and estate tax, financial institution excise tax, and withholding taxes for businesses and individuals. For a complete listing of forms, visit the forms page.Â
Annual tax imposed on individuals with taxable income or profits.
The Business Privilege Tax is an annual tax 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).
The Fiduciary Income Tax is an annual tax imposed on the taxable net income earned from all sources by resident estates or trusts. Income with business situs in Alabama or from real property located in Alabama by non-resident trusts and estates.
Alabama Partnerships, Limited Liability Entities and S-Corporations are required to file annual information return. Income is calculated on the pass-through entity informational return, either Form 65 or Form 20S. The income is reported, and taxes paid on the partners’ (individual or corporate) income tax returns.
Tax withheld from an employee by the employer.
Information on electronic for individuals and businesses.
Information and forms for Professionals.
Read guidelines, find documents, and access forms in accordance with the Alabama Accountability Act.
Federation of Tax Administrators project for the electronic filing of business privilege, fiduciary, corporate and partnership income returns.Â
