An initial business privilege tax return is the first return due after the taxpayer comes into existence or begins doing business in Alabama. The initial business privilege tax return is due two- and one-half months after the taxpayer is incorporated or organized (if an Alabama taxpayer), or two-and one-half months after the taxpayer qualifies with the Alabama Secretary of State to do business in Alabama (if incorporated or organized in another state or country). Section 40-14A-29, Code of Alabama 1975. For taxable years beginning on or after January 1, 2008, the Form BPT-IN is used to file an initial business privilege tax return. For years prior to January 1, 2008, the Alabama Schedule BPT-IN, Alabama Business Privilege Tax Initial Privilege Tax Computation Schedule is used to file an initial business privilege tax. See the instructions for more information.