With the exception of the Business Privilege return for Financial Institutions Groups, the Business Privilege tax return due date corresponds to the due date of the corresponding federal return.

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. Taxable year 2021 Form CPT would be due on April 15, 2021 for a calendar year C-corporation.

For C-corporations with a fiscal year of June 30, the Alabama business privilege tax return is due no later than two and a half months after the beginning of a taxpayer’s taxable year. Taxable year 2021 Form CPT would be due on September 15, 2021 for C-corporations with a fiscal year of June 30.

For Limited Liability Entities, the Alabama business privilege tax return is due no later than two and a half months after the beginning of the taxpayer’s taxable year. Taxable year 2021 Form PPT would be due on March 15, 2021 for a calendar year limited liability entity.

The due date for the Business Privilege Tax return for Financial Institution Groups corresponds to the due date for the Alabama Financial Institution Excise tax return. The return is due three and a half months after the beginning of the taxpayer’s taxable year or April 15, 2021.