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Individual & Corporate Income Tax

Alabama Department of Revenue - Business Privilege Tax Delinquency Notices Page
 

 

Business Privilege Tax Delinquency Notices

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  • Why did I receive a Business Privilege Tax Delinquent Notice?

The Alabama Department of Revenue's records indicate the required return and payment for the tax due have not been received. Business entities are liable for the Alabama business privilege tax for each taxable year during which the entity is in legal existence - regardless of the level of business activity.  With certain exceptions, the minimum business privilege tax is $100 and the maximum business privilege tax is $15,000.  A business entity that legally exists, but is dormant in its business operations, is subject to the Alabama business privilege tax filing and payment requirements.

  • What is Business Privilege Tax?

The Alabama business privilege tax is owed by all corporations (C-corporations and S-corporations), limited liability entities, and disregarded entities which either are doing business in the State of Alabama, or are registered with the Alabama Secretary of State’s Office to do business in Alabama.  Additional information is available on the Business Privilege Tax Forms and Instructions page.

  • When is the Business Privilege Tax Form due?

The Alabama business privilege tax return and payment is due two and one half months after the beginning of the taxable year for corporations.  The return and payment is due three and one half months after the beginning of the taxable year for non-corporate taxpayers, such as limited liability companies and certain single-member limited liability companies.  

  • What do I need to do in response to the Business Privilege Tax Delinquent Notice?

If you have received a business privilege tax delinquency notice from the Alabama Department of Revenue, and you have not filed the required return or made the required payment please do so at this time in order to avoid any further interest and penalties.  Alabama business privilege tax forms and instructions are available on the Business Privilege Tax Forms and Instructions web page If you are uncertain if a return was required or filed, please forward a copy of the delinquency notice to your tax professional.

  • What do I need to do if I received this notice in error?

If you believe you received the delinquency notice in error and have filed the required return, please provide a copy of the return and proof of payment after consulting your tax professional.  Attach the copies of the return and proof of payment to a copy of the business privilege tax delinquency notice and mail the response to:

Alabama Department of Revenue Individual and Corporate Tax Division Business Privilege Tax Section Delinquency Notice Response PO Box 327900 Montgomery, AL  36132-7900   Electronic responses, with explanations and attachments, may be sent to: businessprivilegetax.delinquents@revenue.alabama.gov

 

Updated last: July 8, 2008