General Information for Business Privilege Tax:
阿拉巴马州商业特权税是针对根据阿拉巴马州法律组建或在阿拉巴马州做生意（如果根据其他州或国家的法律组建）的特权而征收的。
申报要求：
Every corporation, limited liability entity, and disregarded entity doing business in Alabama or organized, incorporated, qualified, or registered under the laws of Alabama is required to file an Alabama Business Privilege Tax Return. The Business Privilege Tax remains due every registered year until the entity is legally dissolved/withdrawn through Alabama Secretary of State, regardless of whether such entity is actively doing business in Alabama. C-corporations, Financial Institution Groups, insurance companies, REITs, and business trusts must file Alabama Form CPT. Limited liability entities taxed as corporations for federal income tax purposes must also file Alabama Form CPT. S-corporations, limited liability entities and disregarded entities must file Alabama Form PPT.
对于 2023 年 12 月 31 日之后开始的纳税年度，100 美元或以下的应纳税额可完全免征商业特权税（第 2022-252 号法案，§40-14(A)-22，阿拉巴马州法典，1975 年）。计算出商业特权税为 100 美元或以下的纳税人无需提交商业特权税纳税申报表 (BPTIN/CPT/PPT)。
If you have not received your letter to register for My Alabama Taxes, please contact BPT by email at businessprivilege.tax@revenue.alabama.gov with the business’s current mailing address so another copy can be provided.
Electronic Filing Mandate:
For determination periods beginning on and after January 1, 2015, Financial Institution groups are mandated to electronically file all Alabama original business privilege tax returns for that calendar year and all subsequent tax years. See Revenue Rule 810-2-8-.06.
到期日/延长期
Original Due Date. Form PPT and CPT are due on the same date as the corresponding federal income returns are 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. Form BPT-IN must be filed within two- and one-half months after the entity incorporates, organizes, qualifies, or starts doing business in the state.
Automatic Extension. An automatic extension to file its Alabama income tax return consistent with the extension allowed for the taxpayer’s corresponding federal income tax return is allowed. 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 due date of the return without regard to any extension to file the return. There is no extension of time to file the form BPT-IN. The form BPT-IN must be filed within two- and one-half months after the entity incorporates, organizes, qualifies, or starts doing business in the State.
Forms:
To view a complete listing of forms for Business Privilege Tax, please visit the forms page. You may search by form number, title of the form, division, tax category, and/or year. Forms Search
Most Popular Forms:
Form BPT-IN: Alabama Business Privilege Tax Initial Privilege Tax Return
Form PPT: Alabama Business Privilege Tax Return and Annual Report for Pass Through Entities Only
Form BPT-V: Business Privilege Tax Payment Voucher
How To Close A Business For Business Privilege Tax Purposes:
撤资
- 填写《合规证书申请表》。
- 提供ALDOR确定的回报和付款，以遵守。
- 收到ALDOR的合格证书。
- Complete Certificate of Withdrawal.
Certificate of Compliance cannot be more than six months old to be accepted by SOS
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