Alabama LLC Annual Report: Due Date, Fee and What Happens If You Miss It
Alabama LLCs file a Annual Report with the Alabama Department of Revenue, every year. The state fee is not published. File Form PPT and pay any tax by the original due date of the LLC's corresponding federal income tax return (March 15 for a calendar-year multi-member LLC), but only if the calculated privilege tax is more than $100. Late filing penalty is 10% of the tax shown due or $50, whichever is greater; late payment penalty is 1% of the unpaid tax per month, up to 25%, plus interest (Code of Alabama 40-2A-11).
How the Annual Report works in Alabama
Alabama LLCs do not file an annual report with the Secretary of State. The yearly obligation is the Business Privilege Tax Return and Annual Report, filed with the Alabama Department of Revenue on Form PPT (or Form CPT for an LLC taxed as a corporation). The tax is based on the LLC's net worth apportioned to Alabama, and the return is due on the same date as the matching federal income tax return, so a calendar-year multi-member LLC files by March 15. Since 2024, an LLC whose privilege tax calculates to $100 or less has no filing requirement and owes nothing, which means many small Alabama LLCs file no privilege tax return at all. Larger LLCs must still pay by the original due date even when they extend the filing. A brand-new LLC that does owe more than $100 files Form BPT-IN within two and a half months of forming. Filing and payment run through My Alabama Taxes.
First report: A new LLC files the initial privilege tax return, Form BPT-IN, within two and one-half months after it is organized or begins doing business in Alabama, with no extension available, unless its calculated tax is $100 or less.
If you miss the deadline
- Late filing penalty is 10% of the tax shown due or $50, whichever is greater; late payment penalty is 1% of the unpaid tax per month, up to 25%, plus interest (Code of Alabama 40-2A-11).
- Alabama does not administratively dissolve LLCs for unfiled privilege tax returns. Unpaid tax, penalties and interest keep accruing every registered year until the LLC formally dissolves or withdraws, and the Department of Revenue will not issue the Certificate of Compliance needed to withdraw while returns or payments are outstanding.
- Fixing a dissolved or forfeited LLC is covered in our Alabama LLC reinstatement guide.
How to file the Alabama Annual Report
- File and pay through My Alabama Taxes (myalabamataxes.alabama.gov) using the Sign On ID and Access Code the Department of Revenue mails to each new entity, or mail Form PPT with Form BPT-V when paying by check.
- Filed or paid alongside it: The return is itself the business privilege tax filing; the Secretary of State does not collect a separate LLC annual report or fee.
- Official filing page: file with the state
What Alabama charges over five years
| Item | Amount |
|---|---|
| Formation filing fee | $200 |
| Annual Report fees, years 1-5 | $0 |
| State filing fees, five years | $200 |
Counts only the formation fee and the Annual Report fee. The return is itself the business privilege tax filing; the Secretary of State does not collect a separate LLC annual report or fee. Registered agent service, if you use one, typically adds $100 to $300 a year.
Alabama compared with nearby states
| State | Filing | Fee | Due | Late fee |
|---|---|---|---|---|
| Alabama | Annual Report | n/a | With the federal return, if tax is over $100 | $50 |
| Mississippi | Annual Report | $0 | April 15 each year | See rules |
| Tennessee | Annual Report | $300 | April 1 for calendar-year LLCs | See rules |
| Georgia | Annual Registration | $60 | April 1 each year | $25 |
| Florida | Annual Report | $138.75 | May 1 each year | $400 |
Mistakes Alabama owners make
- Looking for an LLC annual report on the Secretary of State website, when the Alabama filing is the privilege tax return with the Department of Revenue.
- Treating the federal extension as extra time to pay, when Alabama requires privilege tax payment by the original due date.
- Using an old April 15 deadline for a partnership-taxed LLC, when the due date now tracks the federal Form 1065 date of March 15 for calendar-year filers.
- Assuming no return is needed without actually calculating the tax, since the $100-or-less exemption depends on the net worth computation.
Alabama LLC annual report: questions
Does a small Alabama LLC have to file anything each year?
Only if its business privilege tax calculates to more than $100. For taxable years beginning after December 31, 2023, Alabama exempts LLCs whose privilege tax is $100 or less, and the Form PPT instructions say such taxpayers have no filing requirement. An LLC still needs to run the net worth calculation to know which side of that line it falls on.
When is the Alabama privilege tax return due for an LLC?
Form PPT is due on the same date as the LLC's corresponding federal income tax return. For a calendar-year LLC taxed as a partnership, that is March 15. An automatic extension matches the federal one, but any tax owed must still be paid by the original due date to avoid penalties and interest.
What happens if an Alabama LLC files the privilege tax return late?
The late filing penalty is 10% of the tax shown due or $50, whichever is greater. Late payment adds 1% of the unpaid tax for each month, capped at 25%, plus interest. The tax keeps accruing each registered year until the LLC is formally dissolved or withdrawn.
Related: How to start an LLC in Alabama · Reinstating an Alabama LLC · Annual report fees in every state · LLC costs compared
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Last reviewed October 30, 2026 against the sources listed above. Figures marked † could not be confirmed on an official page; check them with the state before relying on them. General information, not legal or tax advice.