Algunos impuestos sobre la renta tienen fechas de vencimiento fijas y otras varían según la situación. Consulte la tabla siguiente.
| Tipo de impuesto | Fecha de vencimiento |
|---|---|
| Impuesto sobre la Renta de las Personas Físicas | Vence en la misma fecha que la declaración de la renta federal correspondiente. |
| Impuesto de Sociedades para empresas C | Due one month following the due date of the corresponding federal income tax return, including applicable extensions.* Act 2022-53 allows for an additional one month following the due date of the corresponding federal income tax return, including applicable extensions. Original Due Date C corporation Forms 1120 and 1120-REIT(?): For Corporations on a calendar year, the due date is May 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 5th month following the end of the corporation’s fiscal year. For Corporations with a fiscal year ending on June 30, the due date is October 15. Original Due Date C corporation Form 1120-F: For Corporations on a calendar year, the due date is July 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 7th month following the end of the corporation’s fiscal year. For Corporations with a fiscal year ending on June 30, the due date is January 15 of the following year. 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. Original Due Date Forms 990/990T: For Exempt Organization Business Income Tax taxpayers on a calendar year, the due date is June 15. Extended Due Date Forms 990/990T: 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 20-C. *NOTE: This is an extension for filing purposes ONLY. The full amount of the tax liability is due on or by the original due date of the return without the benefit of the additional one-month extension granted by Act 2022-53. |
| Impuesto sobre el privilegio comercial de Alabama para las empresas C | Vence en la misma fecha que la declaración de la renta federal correspondiente.
En el caso de los contribuyentes del año natural y de los contribuyentes con un ejercicio fiscal distinto del 30 de junio, la fecha de vencimiento es el día15 delcuarto mes posterior al inicio del ejercicio fiscal. En el caso de las empresas con un ejercicio fiscal que finaliza el 30 de junio, la fecha de vencimiento es el día15 deltercer mes posterior al inicio del ejercicio fiscal del contribuyente. |
| Impuesto sobre el Privilegio Comercial de Alabama para las corporaciones S | Debe presentarse en la misma fecha que la correspondiente declaración del impuesto sobre la renta de las sociedades anónimas federales. La fecha de vencimiento es el día 15 del tercer mes después del comienzo del año fiscal. |
| Impuesto sobre el privilegio comercial de Alabama para las entidades de responsabilidad limitada | Debe presentarse en la misma fecha que la correspondiente declaración del impuesto sobre la renta federal. La fecha de vencimiento es el día 15 del tercer mes después del comienzo del año fiscal |
| Impuesto sobre el Privilegio Comercial de Alabama para Entidades Desconocidas | Debe presentarse a más tardar en el momento en que su propietario esté obligado a presentar su correspondiente declaración federal. |
| Impuesto sobre el privilegio comercial de Alabama para grupos de instituciones financieras | Due the same date as the corresponding Alabama Financial Institution Excise Tax return. |
| Impuesto especial sobre las instituciones financieras | Due one month following the due date of the corresponding federal income tax return, including applicable extensions.* Act 2022-53 allows for an additional one month following the due date of the corresponding federal income tax return, including applicable extensions. Original Due Date Domestic C corporation: For C corporations on a calendar year, the due date is May 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 5th 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 October 15. For C corporations to make the election to file Alabama consolidated, Form ET-C must be filed by the designated parent on or before the due date of the Alabama consolidated return, including extensions, and on or before the date the consolidated return is filed for the first taxable year for which the election is made and is to be effective. Extended Due Date Domestic 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 Foreign C corporation: For Corporations on a calendar year, the due date is July 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 7th month following the end of the corporation’s fiscal year. For Corporations with a fiscal year ending on June 30, the due date is January 15 of the following year. For C corporations to make the election to file Alabama consolidated, Form ET-C must be filed by the designated parent on or before the due date of the Alabama consolidated return, including extensions, and on or before the date the consolidated return is filed for the first taxable year for which the election is made and is to be effective. Extended Due Date Foreign 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 April 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 April 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 May 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 June 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. *NOTE: This is an extension for filing purposes ONLY. The full amount of the tax liability is due on or by the original due date of the return without the benefit of the additional one-month extension granted by Act 2022-53. |
| S-Corporation | Con vencimiento anual el 15 de marzo para los contribuyentes del año natural. |
| Asociaciones/Sociedades de Responsabilidad Limitada | Con vencimiento anual el 15 de marzo para los contribuyentes del año natural. |
| Impuesto fiduciario | Debe pagarse anualmente el 15 de abril para los contribuyentes del año natural. |
| Impuesto sobre el patrimonio y la herencia | Ya no es necesario presentar el impuesto sobre el patrimonio de Alabama. |
| Retención | Varía en función de los importes adeudados y de los rendimientos mensuales, trimestrales o anuales.
Las devoluciones mensuales deben realizarse antes del día 15 siguiente al cierre del mes. Las declaraciones trimestrales deben realizarse el último día del mes siguiente al cierre del trimestre. Las declaraciones anuales deben realizarse antes del 31 de enero siguiente al año de retención. |