有些所得税有固定的到期日，有些则因情况而异。见下表。
| 税种 | 应付日期 |
|---|---|
| 个人所得税 | 与相应的联邦所得税申报表在同一日期到期。 |
| C型公司的企业所得税 | Due one month following the due date of the corresponding federal income tax return, including applicable extensions.* Act 2022-53 allows for an additional one month following the due date of the corresponding federal income tax return, including applicable extensions. Original Due Date C corporation Forms 1120 and 1120-REIT(?): For Corporations on a calendar year, the due date is May 15. For Corporations on a fiscal year other than a calendar year and June 30 year end, the due date is the 15th day of the 5th month following the end of the corporation’s fiscal year. For Corporations with a fiscal year ending on June 30, the due date is October 15. Original Due Date C corporation Form 1120-F: For Corporations on a calendar year, the due date is July 15. For Corporations on a fiscal year other than a calendar year and June 30 year end, the due date is the 15th day of the 7th month following the end of the corporation’s fiscal year. For Corporations with a fiscal year ending on June 30, the due date is January 15 of the following year. Extended Due Date: If an extension has been granted for federal purposes, the extension is also granted for Alabama purposes; the Federal Form 7004 must be submitted with the Form 20C or Form 20C-C. Original Due Date Forms 990/990T: For Exempt Organization Business Income Tax taxpayers on a calendar year, the due date is June 15. Extended Due Date Forms 990/990T: If an extension has been granted for federal purposes, the extension is also granted for Alabama purposes; the Federal Form 8868 must be submitted with the Form 20-C. *NOTE: This is an extension for filing purposes ONLY. The full amount of the tax liability is due on or by the original due date of the return without the benefit of the additional one-month extension granted by Act 2022-53. |
| 阿拉巴马州C类公司的商业特权税 | 与相应的联邦所得税申报表在同一日期到期。
对于日历年的纳税人和财政年度不在6月30日的纳税人，到期日为纳税年度开始后第4个月的15日。 对于财政年度为6月30日的公司，到期日为纳税人纳税年度开始后第三个月的第15天。 |
| 阿拉巴马州S型公司的商业特权税 | 应付日期与相应的联邦S型公司所得税申报的日期相同。应付日期是纳税年度开始后第三个月的第15天。 |
| 阿拉巴马州有限责任实体的商业特权税 | 应付日期与相应的联邦所得税申报的日期相同。应付日期是应税年度开始后第三个月的第15天。 |
| 阿拉巴马州被遗弃实体的商业特权税 | 应不迟于其所有者被要求提交相应的联邦申报表的时间。 |
| 阿拉巴马州金融机构集团的商业特权税 | Due the same date as the corresponding Alabama Financial Institution Excise Tax return. |
| 金融机构消费税 | Due one month following the due date of the corresponding federal income tax return, including applicable extensions.* Act 2022-53 allows for an additional one month following the due date of the corresponding federal income tax return, including applicable extensions. Original Due Date Domestic C corporation: For C corporations on a calendar year, the due date is May 15. For C corporations on a fiscal year other than a calendar year and June 30 year end, the due date is the 15th day of the 5th month following the end of the corporation’s fiscal year. For C corporations with a fiscal year ending on June 30, the due date is October 15. For C corporations to make the election to file Alabama consolidated, Form ET-C must be filed by the designated parent on or before the due date of the Alabama consolidated return, including extensions, and on or before the date the consolidated return is filed for the first taxable year for which the election is made and is to be effective. Extended Due Date Domestic C corporation: If an extension has been granted for federal purposes, the extension is also granted for Alabama purposes; the Federal Form 7004 must be submitted with the Form ET-1 or Form ET-1C. Original Due Date Foreign C corporation: For Corporations on a calendar year, the due date is July 15. For Corporations on a fiscal year other than a calendar year and June 30 year end, the due date is the 15th day of the 7th month following the end of the corporation’s fiscal year. For Corporations with a fiscal year ending on June 30, the due date is January 15 of the following year. For C corporations to make the election to file Alabama consolidated, Form ET-C must be filed by the designated parent on or before the due date of the Alabama consolidated return, including extensions, and on or before the date the consolidated return is filed for the first taxable year for which the election is made and is to be effective. Extended Due Date Foreign C corporation: If an extension has been granted for federal purposes, the extension is also granted for Alabama purposes; the Federal Form 7004 must be submitted with the Form ET-1 or Form ET-1C. Original Due Date S corporation: For S corporations on a calendar year, the due date is April 15. Extended Due Date S corporation: If an extension has been granted for federal purposes, the extension is also granted for Alabama purposes; the Federal Form 7004 must be submitted with the Form ET-1. Original Due Date Partnership: For Partnerships on a calendar year, the due date is April 15. Extended Due Date Partnership: If an extension has been granted for federal purposes, the extension is also granted for Alabama purposes; the Federal Form 7004 must be submitted with the Form ET-1. Original Due Date Trust: For Trusts on a calendar year, the due date is May 15. Extended Due Date Trust: If an extension has been granted for federal purposes, the extension is also granted for Alabama purposes; the Federal Form 7004 must be submitted with the Form ET-1. Original Due Date Credit Union: For Credit Unions on a calendar year, the due date is June 15. Extended Due Date Credit Union: If an extension has been granted for federal purposes, the extension is also granted for Alabama purposes; the Federal Form 8868 must be submitted with the Form ET-1. *NOTE: This is an extension for filing purposes ONLY. The full amount of the tax liability is due on or by the original due date of the return without the benefit of the additional one-month extension granted by Act 2022-53. |
| S-公司 | 每年3月15日为日历年纳税人的到期日。 |
| 合伙企业/有限责任公司 | 每年3月15日为日历年纳税人的到期日。 |
| 信托税 | 每年4月15日为历年纳税人的到期日。 |
| 遗产/继承税 | 阿拉巴马州遗产税的申报不再需要。 |
| 预扣款 | 因应付金额和月度、季度或年度回报而异。
月度报表应在月度结束后的15日之前提交。 季度报表应在季度末后一个月的最后一天提交。 在预扣年度后的1月31日之前应进行年度申报。 |