Original Due Date
The Corporate income tax return is due on the same date as corresponding federal income return is required to be filed as provided under federal law. If the due date falls on a Saturday, Sunday, or state holiday, the return will be due the following business day.
Automatic One Month Extension
For tax years beginning on or after January 1, 2021, all Alabama C Corporations and Alabama affiliated groups are automatically granted an extension of one additional month to file its Alabama corporate income tax return following the due date of the corresponding federal income tax return including applicable extensions.
Example: A calendar year taxpayer’s original federal return due date is April 15th, the taxpayer is automatically granted an extension to May 15th to file the Alabama corporate income tax return.
A corporation or an Alabama affiliated group will be granted an automatic extension to file its Alabama corporate income tax return consistent with the extension allowed for the taxpayer’s corresponding federal income tax return. The corresponding federal extension form must be submitted with the Alabama return.
Example: A calendar year taxpayer filed a six-month extension to file their federal return, the extended due date is October 15th, the taxpayer is automatically granted an extension to November 15th to file the Alabama corporate income tax return.
An extension of time granted to file is not an extension of time for payment of the tax. The amount of tax due must be paid on or before the original due date of the return without regard any extension to file the return.