AL Tax Filing Information

Residents must file if:

• Single, and gross income is at least: $ 4,000
• Head of Family, and gross income is at least: $ 7,700
• MFJ, and gross income is at least: $10,500
• MFS, and gross income is at least: $5,250

Part-year residents must file if:

• Single, and gross income while an Alabama resident is at least: $ 4,000
• Head of Family, and gross income while an Alabama resident is at least: $ 7,700
• MFJ, and gross income while an Alabama resident is at least: $10,500
• MFS, and gross income while an Alabama resident is at least: $ 5,250

Nonresidents must file if:

• Single, MFS, and gross income from Alabama source exceeds: $1,500 × Alabama percentage of adjusted total income.
• Head of Family, MFJ, and gross income from Alabama source exceeds: $3,000 × Alabama percentage of adjusted total income.

• Individual Return Due Date: April 15th
• Corporate Return Due Date: April 15th
• S-Corporation/Partnership/LLC: March 15th

Alabama allows an automatic extension to October 15 without filing an application. To make a payment, use Form 40V, Individual Income Tax Payment Voucher.

Alabama Business Privilege Tax: according to the Alabama business privilege tax law, every corporation, limited liability entity, and disregarded entity doing business in Alabama or organized, incorporated, qualified, or registered under the laws of Alabama is required to file an Alabama Business Privilege Tax Return and Annual Report.  Due dates correspond to the due dates above.

A minimum tax of $100 must be paid each year.

For more information, go to www.revenue.alabama.gov and enter “Business Privilege Tax” in the search field.

S-Corporations. Alabama recognizes the federal S-Corporation election.