LLC annual report · Alabama
The Alabama answer in plain words, from the state's own filing pages. Rules checked October 2026.
| Does an annual report exist? | No standard LLC annual report |
|---|---|
| Report name | Business Privilege Tax Return (Form PPT) — no Secretary of State LLC annual report |
| Deadline / window | Since 1 Jan 2024 the SoS Annual Report is filed ONLY by domestic/foreign for-profit and professional corporations (ADOR notice, 2024 change). LLCs do NOT file a SoS annual report. Instead an LLC (limited liability entity) files an Alabama Business Privilege Tax Return, Form PPT, with the Department of Revenue, due by the unextended due date of its corresponding federal return (Mar 15 for calendar-year pass-throughs taxed as S-corp/partnership in most cases; Apr 15 for C-taxed). Tax is net-worth based, minimum $100, maximum $15,000. EXEMPT / NO RETURN REQUIRED if computed tax is $100 or less (Act 2022-252, tax years beginning after 31 Dec 2023). |
| Filing fee | No filing fee for an LLC annual report |
| Late fee | A late fee applies — the exact amount is on the state's filing page. |
| If you miss it | Failure to file/pay BPT: tax penalties and interest under Ala. Code ch. 40-14A; entity remains liable every registered year until dissolved/withdrawn with SoS. |
| Where to file | Online: My Alabama Taxes (revenue.alabama.gov) / Alabama Interactive; SoS matters at sos.alabama.gov |
Source: Alabama Dept. of Revenue, Business Privilege Tax pages and 'Important Changes to the 2024 Business Privilege Tax Filing Requirements' notice (revenue.alabama.gov/notice-important-changes-to-the-2024-business-privilege-tax-filing-requirements/); Ala. Code 40-14A-22 — verified Oct 2026 Rules checked October 2026. Deadlines and fees can change — confirm on the state's filing page before you pay.