Flag_of_Alabama.svg
An official website of the Alabama State government.

The .gov means it's official

Government websites often end in .gov or .mil. Before sharing sensitive information, make sure you’re on an official government site.

The site is secure

The https:// ensures that you are connecting to the official website and that any information you provide is encrypted and transmitted securely.

Services

Services

Business and License

Business and License

Collections

Collections

Entity Registration

Entity Registration

Human Resources

Human Resources

Income Tax

Income Tax

Legal

Legal

Motor Vehicle

Motor Vehicle

Property Tax

Property Tax

Sales and Use

Sales and Use

Tax Incentives

Tax Incentives

Tax Policy

Tax Policy

  • Homepage
  • >
  • When is the Alabama Business Privilege Tax return due?

When is the Alabama Business Privilege Tax return due?

With the exception of the Business Privilege return for Financial Institutions Groups, the Business Privilege tax return due date corresponds to the due date of the corresponding federal return.

For C-corporations with a calendar year or a fiscal year other than June 30, the Alabama business privilege tax return is due no later than three and a half months after the beginning of a taxpayer’s taxable year. Taxable year 2021 Form CPT would be due on April 15, 2021 for a calendar year C-corporation.

For C-corporations with a fiscal year of June 30, the Alabama business privilege tax return is due no later than two and a half months after the beginning of a taxpayer’s taxable year. Taxable year 2021 Form CPT would be due on September 15, 2021 for C-corporations with a fiscal year of June 30.

For Limited Liability Entities, the Alabama business privilege tax return is due no later than two and a half months after the beginning of the taxpayer’s taxable year. Taxable year 2021 Form PPT would be due on March 15, 2021 for a calendar year limited liability entity.

The due date for the Business Privilege Tax return for Financial Institution Groups corresponds to the due date for the Alabama Financial Institution Excise tax return. The return is due three and a half months after the beginning of the taxpayer’s taxable year or April 15, 2021.

With the exception of the Business Privilege return for Financial Institutions Groups, the Business Privilege tax return due date corresponds to the due date of the corresponding federal return.

For C-corporations with a calendar year or a fiscal year other than June 30, the Alabama business privilege tax return is due no later than three and a half months after the beginning of a taxpayer’s taxable year. Taxable year 2021 Form CPT would be due on April 15, 2021 for a calendar year C-corporation.

For C-corporations with a fiscal year of June 30, the Alabama business privilege tax return is due no later than two and a half months after the beginning of a taxpayer’s taxable year. Taxable year 2021 Form CPT would be due on September 15, 2021 for C-corporations with a fiscal year of June 30.

For Limited Liability Entities, the Alabama business privilege tax return is due no later than two and a half months after the beginning of the taxpayer’s taxable year. Taxable year 2021 Form PPT would be due on March 15, 2021 for a calendar year limited liability entity.

The due date for the Business Privilege Tax return for Financial Institution Groups corresponds to the due date for the Alabama Financial Institution Excise tax return. The return is due three and a half months after the beginning of the taxpayer’s taxable year or April 15, 2021.

Related FAQs in Business Privilege Tax

The ONE SPOT system will allow returns to be filed with ACH Debit and ACH Credit method payments only. The system will not allow an ACH Debit taxpayer to complete their return filing without completing the necessary information to authorize the ACH Debit payment. The ACH Credit payment is separate from the ONE SPOT system and must be initiated by the taxpayer through their banking institution. Returns successfully submitted for ACH Debit and ACH Credit taxpayers will be exported to the local government.

Upon the completion of the Third Party Designation Form, ALDOR can provide the returns, payments and payment data files to the authorized third party administrator.

When an electronic payment is received by ALDOR in error, the payment will post to the taxpayer’s ALDOR local tax account. ALDOR will not be able to automatically transfer these payments to the non-administered local government due to the possibility the taxpayer’s payment will reject after ALDOR has transferred the payment, causing complicated collection issues. ALDOR will need the taxpayer to advise the Department with what to do with that payment.

The only non-administered local government taxes to be processed through ALDOR will be payments received as the result of legal action, such as final assessment, garnishments, and liens, entered into when the local government was state administered. Payment data for these payments will be available during the first week (5-10 working days) of the month following the tax collection period through the ALDOR website.

Website feedback