所有在阿拉巴马州开展业务或从阿拉巴马州境内的来源获得收入的公司和实体，包括来自位于阿拉巴马州的财产的收入，以及在阿拉巴马州获得许可或有资格开展业务的每家公司，都必须提交阿拉巴马州企业所得税申报表，以便在联邦所得税中作为公司纳税。

Alabama’s Corporate Tax rate is 6.5 percent of the corporation’s Alabama taxable income.

A corporation has nexus in Alabama if the company has nexus under traditional constitutional tests, such as physical presence. In addition, §40-18-31.2, Code of Ala. 1975, creates the factor presence nexus standard for business activity in the state to determine nexus for business income tax, business privilege tax and financial institution excise tax. The section stipulates that the threshold amounts may be adjusted periodically consistent with the Consumer Price Index.

在阿拉巴马州超过以下门槛的纳税期，公司被视为有 "实质性关系"。

For tax years beginning on or after January 1, 2023:
$64,000 of property,
$64,000 of payroll,
$635,000 of sales, or
25 percent of total property, total payroll, or total sales.

电子申报任务

在公司纳税年度结束时资产达到或超过500万美元的公司，必须以电子方式提交该纳税年度和所有后续纳税年度的阿拉巴马州企业所得税申报。

If a tax return preparer prepares 25 or more acceptable, original corporate or partnership income tax returns using tax preparation software in a calendar year, then for that calendar year and for each subsequent calendar year thereafter, all acceptable corporate and or partnership income tax returns prepared by that preparer must be filed using electronic technology, as defined in the “Electronic Tax Return Filing Act,” as codified in Chapter 30 of Title 40, Code of Ala. 1975.

更多信息请参见《税收规则》第810-3-39-.12条阿拉巴马州关于强制性电子申报公司所得税原始报表的要求。