Alabama LLC annual report & franchise tax deadlines 2026-2027
Every recurring Alabama filing for LLCs, S corps and C corporations — due dates, fees and the official source for each. Last verified Oct 21, 2026.
LLC
| Report | No separate SOS annual report (the Business Privilege Tax return is the annual report) Confirmed on official page |
|---|---|
| Due | Filed with the Business Privilege Tax return (Form PPT) |
| State fee | — |
| How often | annual |
Corporation (C & S corp)
| Report | No separate SOS annual report (filed with the Business Privilege Tax return, Form CPT) Confirmed on official page |
|---|---|
| Due | Filed with the Business Privilege Tax return |
| State fee | — |
| How often | annual |
Franchise & entity-level taxes
| Business Privilege Tax (Form PPT) llc, s corp, partnership | Same due date as the federal return: Mar 15 for calendar-year S corps and multi-member LLCs taxed as partnerships; Apr 15 for single-member LLCs owned by individuals Based on net worth; minimum $50 (no return required if only the minimum is due, per 2024 changes — verify) Confirmed on official page |
|---|---|
| Business Privilege Tax (Form CPT) corp | Same due date as the federal C corporation return (Apr 15 for calendar year) Based on net worth Confirmed on official page |
State income & estimated tax
| Corporate income tax | Yes |
|---|---|
| C corp return | Apr 15 |
| Partnership / S corp return | Mar 15 (Form 65 / 20S) |
| Corporate estimates | Apr 15, Jun 15, Sep 15, Dec 15 (follows the federal corporate schedule) |
General pattern — verify Calendar-year pattern; confirm with the revenue department.
Sales tax
Filing frequency (monthly, quarterly or annual) is assigned by the state based on your tax liability. Returns are generally due the 20th of the month after the reporting period.
General pattern — verify Your assigned frequency and due day appear in your state tax account.
IRS disaster postponements in Alabama
- AL-2026-01: federal deadlines postponed to Feb 4, 2027 (incident began Oct 7, 2026) — Autauga, Baldwin, Barbour, Bibb, Bullock, Butler, Chambers, Chilton, Clarke, Choctaw, Coffee, Conecuh, Coosa, Covington, Crenshaw, Dale, Dallas, Elmore, Escambia, Geneva, Greene, Hale, Henry, Houston, Lee, Lowndes, Macon, Marengo, Mobile, Monroe, Montgomery, Perry, Pickens, Pike, Russell, Sumter, Tallapoosa, Tuscaloosa, Washington, and Wilcox counties
IRS relief is federal. Whether Alabama follows the postponement for state returns varies — check the state revenue department.
Your Alabama calendar
Add your formation month/year to date anniversary-based reports. Calendar-year filers; weekend and federal-holiday dates roll to the next business day.
Upcoming deadlines
Not tax advice — verify each date with the linked source. Fiscal-year filers' dates differ.
Tools that help you stay compliant
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Alabama deadline FAQ
When is the Alabama LLC annual report due?
Filed with the Business Privilege Tax return (Form PPT).
How much does the Alabama LLC annual report cost?
There is no LLC annual report fee because no report is filed; see the franchise/entity taxes section for any annual tax.
When is the Alabama corporation annual report due?
Filed with the Business Privilege Tax return. Fee: —. S corporations file the same report as other corporations.
Does Alabama have a franchise tax or annual LLC tax?
Yes — Business Privilege Tax (Form PPT): Same due date as the federal return: Mar 15 for calendar-year S corps and multi-member LLCs taxed as partnerships; Apr 15 for single-member LLCs owned by individuals (Based on net worth; minimum $50 (no return required if only the minimum is due, per 2024 changes — verify)); Business Privilege Tax (Form CPT): Same due date as the federal C corporation return (Apr 15 for calendar year) (Based on net worth).
When are Alabama business income tax returns due?
C corporations: Apr 15. Pass-through entities (partnerships, S corps): Mar 15 (Form 65 / 20S). These are general calendar-year patterns — confirm with the state revenue department.
How often do I file Alabama sales tax?
Filing frequency (monthly, quarterly or annual) is assigned by the state based on your tax liability. Returns are generally due the 20th of the month after the reporting period.
What happens if I miss a Alabama deadline?
Most states charge a late fee or penalty and interest, and an entity that keeps missing its annual report can lose good standing and eventually be administratively dissolved. Check the official source for the exact penalty and reinstatement steps.
Official sources
- https://www.sos.alabama.gov/business-entities
- https://www.revenue.alabama.gov
- https://www.revenue.alabama.gov/individual-corporate/alabama-business-privilege-tax-and-corporate-share-tax
- https://www.revenue.alabama.gov/notice-important-changes-to-the-2024-business-privilege-tax-filing-requirements
- https://www.sos.alabama.gov/sites/default/files/2023-12/AnnualReport_0.pdf
- https://www.revenue.alabama.gov/wp-content/uploads/2024/01/24fcptinstr.pdf
- https://www.sos.alabama.gov/sites/default/files/2022-09/ConversionDomesticEntity.pdf
Federal dates: IRS Publication 509. Disaster relief: IRS tax relief in disaster situations.
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