With the exception of the financial institutions, the Department of Revenue is now following IRS filing and extension dates for taxpayers filing form / taxable year 2021 return CPT or PPT. The six-month extension for filing the Business Privilege Tax return will be granted automatically. For financial institutions, the Department will follow the filing and extension dates of the Alabama Financial Institution Excise Tax return. An automatic extension to file will be granted for the corresponding period and time requested, if granted, for the Financial Institution Excise Tax return. For all taxpayers, the amount of tax due must be paid on or before the due date, without extension. There is no extension of time to file the form BPT-IN. The form BPT-IN must be filed within two- and one-half months after the entity incorporates, organizes, qualifies or starts doing business in the State. Form BPT-V must accompany all business privilege tax payments, unless payments are made electronically.