Alabama annual report
Alabama LLCs file a No Secretary of State annual report; annual Business Privilege Tax return (Form PPT) filed with Alabama Department of Revenue only if tax due exceeds $100 every year for $0. Due: BPT return due by the federal income tax return due date for the entity (March 15 for calendar-year pass-through LLCs); not required if BPT due is $100 or less.
| Entity | Report | Fee | How often | Due | If late |
|---|---|---|---|---|---|
| LLC | No Secretary of State annual report; annual Business Privilege Tax return (Form PPT) filed with Alabama Department of Revenue only if tax due exceeds $100 | $0 | annual | BPT return due by the federal income tax return due date for the entity (March 15 for calendar-year pass-through LLCs); not required if BPT due is $100 or less | — |
| Corporation | No Secretary of State annual report (repealed effective Oct 1, 2024); annual Business Privilege Tax return (Form CPT for C corps, PPT for S corps) with Alabama Department of Revenue only if tax due exceeds $100 | $0 | annual | BPT return due by the corporation's federal income tax return due date (April 15 for calendar-year C corps, March 15 for calendar-year S corps); not required if BPT due is $100 or less | — |
| Nonprofit | None (no Secretary of State annual report for nonprofit corporations) | — | none | No state annual report required | — |
When the first one is due
- LLC: Initial Business Privilege Tax return (Form BPT-IN) due within 2.5 months after formation
- Corporation: Initial Business Privilege Tax return (Form BPT-IN) due within 2.5 months after formation or qualification
- Nonprofit: None
Taxes due on their own schedule
- Business Privilege Tax (LLC, Corporation): $0 — Statutory minimum is $50, but for tax years beginning after Dec 31, 2023 there is a full exemption when tax due is $100 or less (and no return is required), so a small new business with minimal net worth typically owes $0
Checked 2026-10-20. Confirm on the Alabama Secretary of State, Business Entities Division site before filing.