Alabama

Corporate income tax

Form 20C is due one month following the due date of the corresponding federal return, including extensions (Act 2022-53, tax years beginning on/after 1/1/2022). The tax itself is still due by the original due date, i.e., the 15th day of the 4th month after year end (15th day of 3rd month for June 30 fiscal years).

Extension. Automatic: one month following the federal extended due date (November 15 for calendar-year filers)

Partnerships and S corporations

Alabama has an Electing Pass-Through Entity tax; Forms 20S/65 carry an 'Electing Pass-Through Entity' checkbox and Form EPT/PTE-V references in the 2024 instructions. S corps are not taxed at entity level unless they elect. Election mechanics/deadline were not verified from an official page in this pass.

Sales and use tax

Due date. Returns and payment due on or before the 20th day of the month following the reporting period (EFT must be transmitted by 4 p.m. Central on the due date).

Filing frequency. Monthly by default. Taxpayers may request quarterly, semi-annual or annual status (request must be made before February 20 for that calendar year) based on prior-calendar-year liability.

Thresholds. Quarterly: prior-year liability < $2,400; semi-annual: < $1,200 (or sales in no more than two 30-day periods); annual: < $600 (or sales in only one 30-day period).

Notes

Two post-2022 changes: (1) Act 2022-53 gives C corps an extra month after the federal due date to file Form 20C (payment still due April 15); (2) Act 2022-252 exempts BPT of $100 or less starting TY2024 and the SOS annual report was unbundled from the BPT return on 1/1/2024.