Some Income Taxes have set due dates and others vary by situation. See table below.
| Tax Type | Due Date |
|---|---|
| Individual Income Tax | Due the same date as the corresponding federal income tax return. |
| Corporate Income Tax for C-Corporations | 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. |
| Alabama Business Privilege Tax for C Corporations | Due the same date as the corresponding federal income tax return.
For calendar year taxpayers and taxpayers with a fiscal year other than June 30, the due date is the 15th day of the 4th month after the beginning of the taxable year. For corporations with a taxable fiscal year of June 30, the due date is 15th day of the 3rd month after the beginning of the taxpayer’s taxable year. |
| Alabama Business Privilege Tax for S-Corporations | Due the same date as the corresponding federal S-Corporation income tax return. The due date is the 15th day of the 3rd month after beginning of taxable year. |
| Alabama Business Privilege Tax for Limited Liability Entities | Due the same date as the corresponding federal income tax return. The due date is the 15th day of the 3rd month after beginning of taxable year |
| Alabama Business Privilege Tax for Disregarded Entities | Due no later than the time its owner is required to file its corresponding federal return. |
| Alabama Business Privilege Tax for Financial Institution Groups | Due the same date as the corresponding Alabama Financial Institution Excise Tax return. |
| Financial Institution Excise Tax | 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-Corporation | Due annually on March 15 for calendar year taxpayers. |
| Partnerships/Limited Liability Corporations | Due annually on March 15 for calendar year taxpayers. |
| Fiduciary Tax | Due annually on April 15 for calendar year taxpayers. |
| Estate/Inheritance Tax | Alabama Estate Tax filings are no longer required. |
| Withholding | Varies by amounts due and monthly, quarterly, or annual returns.
Monthly returns due by the 15th following the month close. Quarterly returns due on the last day of the month following the quarter end. Annual returns due by January 31 following the withholding year. |