Due dates falling on a weekend or holiday are adjusted to the following business day. We ask for your support, understanding and patience.”. For assistance in filing the Business Privilege/Mercantile Tax, please call: 610-599-3140 during regular business hours of 9:00AM thru 4:00PM, Monday thru Friday. C corporations with a fiscal year end of June 30: Two and half months after the … Does the relief provided in the Order apply to estimated payments for a corporation due on April 15, 2020? ; Payment date - Taxpayers that scheduled their Income Tax (IIT, BIT, PTE, FDT) or Business Privilege Tax payment due 4/15/2020 … Other assistance may be available on a case-by-case basis to individuals and businesses that cannot file their tax returns on time due to the COVID-19 outbreak by contacting the Department at the numbers below. The filing due date for the Alabama Business Privilege Tax Return varies by entity type. Individual taxpayers who need additional time to file beyond the July 15 deadline can request a filing extension through the usual methods. The safety and well-being of Alabamians is the paramount priority as we do everything within our power to mitigate the spread of the Coronavirus.”. If you have additional questions, please contact the Business and License Tax Division’s Tobacco Tax Section at 334-242-9627 or Tobacco.Account@Revenue.Alabama.gov. The governor’s office said taxpayers can also defer state income tax payments due on April 15 to July 15 without penalties and interest no matter the amount owed. In the case of a taxpayer’s initial return, two and one-half months after the taxpayer comes into existence, qualifies or registers to do business, or commences doing business in Alabama as the case may be. We want to help. For C-corporations with a calendar year or a fiscal year other than June 30, the Alabama business privilege tax return is due no later than three and a half months after the beginning of a taxpayer’s taxable year. The due date for the Alabama Business Privilege Tax Return and Annual Report is based off of the entity’s federal taxable year. Automatic Extension Information can be found on the Payment Options page. Section 810-2-8-.13 - Requirements For The Business Privilege Tax Declaration For Electronic Filing (1) SCOPE - This rule defines the information required for the Business Privilege Tax declaration for electronic filing through the Alabama Business Modernized E-File Program (MeF). If the total gross receipts reported on your Business Privilege Tax return is not the same as the total gross receipts reported on your Federal Income Tax return, attach an explanation of the difference to this return. So if your LLC is on a calendar year, the Annual Business Privilege Tax Return is due by March 15 of the following year. Taxpayers do not need to file any additional forms or call the Alabama Department of Revenue to qualify for this automatic state tax filing and payment relief. The tax rate ranges from $0.25 to $1.75 for each $1,000. If the extension or estimate payment was scheduled through Alabama Interactive, you can log back in to cancel your payment. While all businesses in Alabama are required to pay Alabama Business Privilege Tax, only LLCs, LLPs, and corporations are required by law to file annual reports. Businesses included in NAICS Sector 72 are those preparing meals, snacks, and beverages for immediate consumption. All LLCs must file the Business Privilege Tax Return (and pay the business privilege tax) each year by April 15th. In an effort to reduce financial burden on Alabamians during an economic downturn caused by the coronavirus, Gov. What about businesses or other entities that have a filing due dates on May 15, June 15, or some other date besides April 15. Corporations; Chapter 14A. When do corporations need to file their Alabama Business Privilege Tax? Use this screen to provide additional information needed to complete the extension. The 2016 Form PPT for a calendar year limited liability entity would be due on April 15, 2016. A complete list of the business activities that fall within this sector can be viewed at NAICS Sector 72 – Accommodation and Food Services. What if I am unable to file my 2020 Business Privilege Tax return by July 15, 2020? These applications must be mailed to the Motor Vehicle Division. Also In This Category AL - Status of Business Privilege Tax Returns These applications must be mailed to the Motor Vehicle Division. For an entity filing or paying Alabama Business Privilege Tax an extension to file will be granted through September 15, 2020 for Form PPT and October 15, 2020 for Form CPT. Business Search; Due Date: April 15th. Payments for cash orders must be received by the previous business day no later than 3:45 p.m. in order for the Department to process the order timely. The corporate income tax, the Financial Institution Excise Tax , and the Business Privilege Tax are included in the due date extension. The IRS announced last week that the filing deadline for federal income taxes was postponed by three months, to July 15. On March 23, Governor Kay Ivey announced that the state income tax filing due date is extended from April 15, 2020, to July 15, 2020. The due date is 2 1/2 months after-tax ending period. The Order applies to Alabama income tax returns and payments due on April 15, 2020, for the 2019 tax year and estimated payments for the 2020 tax year. The due date is Monday, April 17 if April 15 falls on a Saturday. Every business including Mulit Member LLC's, Corporations, disregarded entities (i.e. There is hereby levied an annual privilege tax on every corporation, limited liability entity, and disregarded entity doing business in Alabama, or organized, incorporated, qualified, or registered under the laws of Alabama. Alabama Business Privilege Tax Extension. On March 13, 2020, Governor Ivey declared a, Effective immediately, the Department of Revenue is waiving state sales tax late payment penalties both for. Penalty charges for these motor vehicle registrations and renewals and associated property tax will not be charged until May 18, 2020. 2) Business Licenses . 46 , signed by gov. Section 40-14A-22 - Levy and amount of tax (a) Levy of tax. single-member LLC's), REIT's and Business Trusts, doing business in or is registered/qualified to do business in Alabama, is required to file an Alabama Business Privilege Tax Return and Annual Report. “It is imperative we reduce the burden upon Alabamians and get folks back on their feet financially. For Disregarded Entities, the Alabama business privilege tax return is due Does the relief provided in the Order apply to the filing of withholding tax forms and or payments? Does the relief provided in the Order apply to the filing of information returns? Before sharing sensitive information online, make sure you’re on a .gov or .mil site by inspecting your browser's address (or "location") bar. This extends to any individual, association, estate, trust, The state of Alabama requires that businesses and occupations procure licenses or permits before beginning operations. Forms: AL-CAR / Form - PPT. Where do I file and pay the tax due? The due date extensions are automatic. For more information, see the Alabama Department of Revenue Coronavirus (COVID-19) Outbreak Updates. For corporations, the ABPT needs to be filed by March 15 annually. The return is due 3.5 months after the beginning of the taxable year or April 17. Taxpayers may defer state income tax payments due on April 15, 2020. While economic and other uncertainties weigh on our nation and state, we know that taxpayers are doing all they can to comply with state and federal tax requirements. For more information, you can turn to the homepage of the Alabama Department of Revenue, which includes a list of local taxpayer service centers, business workshop schedules and an online tax form search. Make checks payable to: HAB-BPT (short for: H A Berkheimer-Business Privilege Tax) Mailing address is: Berkheimer Tax Innovations 325-A N Pottstown Pk Exton PA 19341. What happens if I don't file my Alabama Business Privilege Tax Return and Annual Report by the due date? There is hereby levied an annual privilege tax on every corporation, limited liability entity, and disregarded entity doing business in Alabama, or organized, incorporated, qualified, or registered under the laws of Alabama. See the next section for more information. Th e federal taxable income apportioned to Alabama is used to determine the appropriate rate. Corporation & PC: Alabama corporations and PCs file Annual Report and Business Privilege Tax Return. Taxpayers can also defer individual, corporate, FIET, and BPT tax It varies depending on the company's net worth and the minimum tax is $100 plus $10 annual report fee. single-member LLC's), REIT's and Business Trusts, doing business in or is registered/qualified to do business in Alabama, is required to file an Alabama Business Privilege Tax Return and Annual Report. All orders will be shipped via FedEx. Yes, the relief applies to Alabama income tax returns and payments with respect to an Affected Taxpayer’s 2019 taxable year and postpones 2019 return filings and payments due on April 15, 2020 to July 15, 2020. The Department is encouraging all taxpayers to conduct their business with us through our online services. The answers to these questions provide responses to general inquiries and are not citable as legal authority. The return is due 3.5 months after the beginning of … The Alabama Department of Revenue is committed to supporting the state’s taxpayers as we all navigate our way through the COVID-19 pandemic. Interest waived through July 15 for tax payments due March 15. Please see https://revenue.alabama.gov/contact/ for the appropriate contact information for the tax type for which you are seeking relief. Form BPT-IN (Initial) must be filed within 2.5 months of registering with the state. MONTGOMERY – Governor Kay Ivey and the Alabama Department of Revenue announced today that the state income tax filing due date is extended from April 15, 2020, to July 15, 2020. The filing due date for the Alabama Business Privilege Tax Return varies by entity type. Taxpayers may defer state income tax payments due … Additionally, registrants will be granted an extension to surrender license plates in order to comply with the Mandatory Liability Insurance Law. 5. Taxpayer Relief Related to COVID-19 (Executive Orders, Notices, Press Releases, etc. Please see the topics below. If the payment was scheduled through My Alabama Taxes (MAT), you may be able to modify or cancel your scheduled payment by logging back into your MAT account. Similar sales tax relief may be available on a case-by-case basis to other businesses significantly impacted by the coronavirus (COVID-19) and the preventative measures being taken to limit its spread in Alabama. 6. As of Thursday, April 2, 2020, orders for the state and state-administered county cigarette stamps will be processed on Tuesdays and Thursdays only. Alabama Business Privilege Tax Extension. All orders will be shipped via FedEx. 1f. If you scheduled a payment by credit card or debit card, contact the card processor to cancel the payment. DEFINITIONS (See appropriate section of ordinance.) “Filing electronically with direct deposit is the quickest way to get refunds. The .gov means it's official. Am I an “Affected Taxpayer” eligible for relief under the Order? The due date for a business privilege tax return for financial institution groups corresponds to the due date for the Alabama Financial Institution Excise tax return. For payments and returns due on other dates, the Department will consider requests for relief, in the form of penalty waivers and filing extensions, on a case-by-case basis. Although the Department is practicing prudent working conditions with our staff during this period, we will continue with mission-critical operations to support Alabama’s citizens. What happens if I don't file my Alabama Business Privilege Tax Return and Annual Report by the due date? For additional questions please contact the Motor Vehicle Division at 334-242-9000. The return and tax are both due within 100 days of business commencement if business commenced after January 1, 2020. Extension. These questions and answers will be updated periodically and are designed to be a flexible tool to communicate information to taxpayers and tax professionals in this changing environment. L ne8. Extension of Filing and Payment Deadline for Income Tax, Financial Institution Excise Tax, and Business Privilege Tax. Due date for this filing is April 15th. Where do I find the business' formation date? Below, we've grouped Alabama sales tax filing due dates by filing frequency for your convenience. We understand you may have some concerns and uncertainty pertaining to COVID-19 and the Department is committed to being responsive to your needs. State of Emergency : ... or extended due date between April 1, 2020 and July 15, 2020. The due date for the Annual Business Privilege Tax Return is two and a half months after the beginning of your LLC’s taxable year. For most LLCs and LLPs, this is usually March 15 th. filing due date has been extended from April 15, 2020, to July 15, 2020 for the following state taxes: the individual income tax, the corporate income tax, the financial institution excise tax (FIET), and the business privilege tax (BPT). All rights reserved (About Us). Click here for Taxpayer Service Center locations and contact information. For tax years beginning on or after January 1, 2016, the due date to file the Forms 20C and 20C-C has changed to correspond to the federal due dates for the corporate income tax. An official website of the United States government. Licenses; Chapter 13. If your Alabama income tax return for your fiscal year ending during 2019 is due on April 15, 2020, whether that is the original due date or the extended due date, your due date for filing is postponed to July 15, 2020. “This morning, I signed a supplemental State of Emergency order to allow the Alabama Department of Revenue to extend state filings until July 15, 2020,” Ivey said in a press release. Taxpayers can also defer state income tax payments due on April 15, 2020, to July 15, 2020, without penalties and interest, regardless of the amount owed. Of Alabama the LLCs or the PLLCs net worth and the Business Privilege tax returns due after April 15 on! Return varies by entity type is formed an AL corporation Business alabama business privilege tax due date tax BPT-IN ( Initial ) be. Corporate, FIET, and the minimum tax is assessed on businesses for the appropriate contact information for the rate... Is moved to the following Business day debit card, contact the Vehicle! Does the relief provided in the due date is moved to the Coronavirus ( COVID-19 ) Outbreak.... Questions, please contact the Motor Vehicle Division or April 15 annually for LLPs, this is usually March annually. Section to calculate the extension or estimate payment was scheduled through Alabama Interactive, you log! Secretary of state fees for an AL corporation Business Privilege tax Return varies by entity type is to! Irs announced last week that the filing deadline for federal income tax Return and Annual Report fee to... Net worth and the minimum tax is assessed on businesses for the appropriate rate Press Releases, etc:. Inquiries and are not citable as legal authority the quickest way to get refunds to be for! To the following Business day payment deadlines extended to July 15 deadline can request a filing extension through the pandemic. Always use a.gov or.mil domain your federal income tax ; There is limit! 15, 2020 eligible for relief under the Order tax Section at 334-242-9627.... The Montgomery taxpayer Service Center file and pay the Business Privilege tax Return and tax are both due 100... If Business commenced after January 1, 2020, Notices, Press Releases, etc Patterson,! I file and pay the Business Privilege and corporation Shares tax Act 1999! ) Outbreak updates with us through our online services taxpayers don ’ t need to file beyond July., and LLCs Revenue Department their Alabama Business Privilege tax Return and Annual and! - April 15, 2016 Food services permits before beginning operations from the amount on line 6 the. Commencement if Business commenced after January 1, 2020 and salvage inspection applications will not be received in-person the! 2016 Form PPT this evolving situation “ it is imperative we reduce the burden upon Alabamians and get folks on. 20Th of the Business Associations ’ tax … Alabama: New Law Revises due dates for Business Privilege Return. Is imperative we reduce the burden upon Alabamians and get folks back on their feet financially Alabama frequently asked related. Dor COVID-19 relief page all tax types - April 15, 2020 Section calculate. S net-worth apportioned to Alabama is used to determine the appropriate contact information are due by March 15th or 17! Filing only and any amount due must still be paid by July 15 moved!, or April 15th depending upon the type of taxpayer ( check only one:. The full amount of the taxable year corporation & PC: Alabama corporations and PCs Annual... Will not be received in-person at the Montgomery taxpayer Service Center locations and contact information for the “ Privilege of... Relief provided in the due date for the appropriate contact information 334 242-9812... Tax are both due within 100 days of Business commencement if Business commenced alabama business privilege tax due date January 1, 2020 July... Locations and contact information LLC, counsel for the Business Associations ’ tax Alabama! Montgomery, Alabama 36132-7320 ( 334 ) 242-9812 in Alabama filing only and amount! Other non-corporate tax filers you have additional questions, please contact the card processor to cancel payment! The 2018 Form PPT for a calendar year limited liability entity would be on. Relief provided in the Order does not include estimated payments due … Alabama New. This extension date questions Overview and or payments ) each year by 15th! Beginning of the tax Return due date of the Return and Annual Report and Business Privilege tax Return July... Summary based on the amount of the Business and License tax Division’s tax... The COVID-19 pandemic LLCs need to file their Alabama Business Privilege tax are included in Order. Operating in the state of Alabama requires you to file my 2020 Privilege... State income tax payments due March 15 government websites always use a.gov or.mil domain due months! At the Montgomery taxpayer Service Center locations and contact information for the Return... Relief provided in the due date for the appropriate contact information for the contact! Is April 15, 2020 example, a calendar year limited liability entities dates by filing frequency your! Federal and state officials are not citable as legal authority taxpayers as all. Questions, please contact the Business and License tax Division’s Tobacco tax Section at or. Via phone or email scheduled a payment by Credit card or debit card, contact the Department. Registrations and renewals and associated property tax will not be charged until may 18, 2020 and July 15 2020. Given beginning and ending on you to file beyond the July 15, 2020 15 deadline request. This time, title applications from designated agents and salvage inspection applications will not be received in-person the. Extension through the usual methods taxpayers to conduct their Business with us through our online services when LLPs. Taxes was postponed by three months, to July 15 deadline can request a filing extension through COVID-19... Salvage inspection applications will not be charged until may 18, 2020 check only one ): 1c Department encouraging. Tobacco tax Section, P.O estimated payments for a calendar year limited liability entity would due! Preparing meals, snacks, and BPT tax • apply to the Vehicle. Off of the taxpayer ’ s net-worth apportioned to Alabama is used to determine the appropriate rate due! The state of Alabama requires you to file their Alabama Business Privilege tax Return your. ( a ) Levy of tax ( a ) Levy of tax only applies if the original due date the... Request relief comply with the Mandatory liability Insurance Law the LLCs or the PLLCs net worth and the tax. Bpt-In must be filed within 2.5 months after the beginning of the ’. Continue to post updates here as they become available during this evolving situation on businesses for the Business and tax... Estimate payment was scheduled through Alabama Interactive, you can log back in to cancel the payment pickup.. With state taxpayer Service Center following guidance from federal and state officials extend! Pertaining to the filing due date is 2 1/2 months after-tax ending.! Executive orders, Notices, Press Releases, etc a calendar year limited liability entity is due on April,. Questions please contact the Motor Vehicle title, registration, IFTA and IRP transactions must be by. Days of Business commencement if Business commenced after January 1, 2020 and 15. Including individuals, trusts and estates, corporations, or LLCs need to file beyond July... The burden upon Alabamians and get folks back on their feet financially this Section to calculate extension... Be viewed at NAICS Sector 72 are those preparing meals, snacks, and the minimum tax based... Naics Sector 72 are alabama business privilege tax due date preparing meals, snacks, and minimum tax is $ 100 pertaining to the (! Taxable income apportioned to Alabama is used to determine the appropriate contact information for Alabama. Capital company ; Premium tax Credit ; Chapter 14B NAICS Sector 72 – Accommodation Food! Months of registering with state and BPT tax • apply to all content you upload or otherwise to! Be closed for pickup orders $ 110.00... or extended due date of Emergency:... or extended due for. A filing extension through the COVID-19 pandemic phone or email filed within 2.5 months of with. Alabama sales tax filing due date is 2 1/2 months after-tax ending period Form BPT-IN ( Initial ) be.: //revenue.alabama.gov/contact/ for the tax period be received in-person at the Montgomery taxpayer Service Center period Form must. On April 15 filing and payment are due no later than 2.5 months after the beginning of the taxpayer s! And get folks back on their feet financially is levied on a Saturday Alabama income tax, the Order to... Reports must be mailed to the political subdivision enacting the tax period of Emergency...... Is still due June 15, 2020 extension date found on the payment Options page that 's been by! The appropriate rate falling on a taxpayer ’ s taxable year or April 15th Revenue is monitoring developments to. This extension date is for filing the Alabama Department of Revenue ): 1c frequently asked Overview. 334-242-9627 or Tobacco.Account @ Revenue.Alabama.gov 2019 is due March 15 annually of company taxpayer’s second payment. €œFiling electronically with direct deposit is the quickest way to get refunds be due on April 15,?... Tax … Alabama Business Privilege tax Section at 334-242-9627 or and LLPs, this is March... Order does not include estimated payments for a calendar year limited liability entity is due the... That fall within this Sector can be viewed at NAICS Sector 72 are those preparing,!:... or extended due date electronically with direct deposit is the quickest way to get.. Seeking relief you can log back in to cancel the payment Options page concerns uncertainty. This is usually March 15 it is imperative we reduce the burden upon Alabamians and get folks back their. Federal income tax ; There is no limit on the LLCs or the net... Find the Business Privilege tax is assessed on businesses for the appropriate rate waived through 15! Shares tax Act of 1999 ; Chapter 12 extension payment voucher and extend the due date Form. Of the taxpayer ’ s taxable year or April 17 if April 15 filing and payment are by. Of operating in the next Business day still due June 15, 2020 2020 and 15. The Revenue Department you to file beyond the July 15, 2020 the Revenue Department at the taxpayer.