For tax years beginning on or after January 1, 2016, Corporate Income Tax began following the federal due dates for corporate returns.

  • Corporations on a calendar year and a fiscal year, other than June 30, the original due date is the 15th day of the 4th month after the end of the tax year.
  • Corporations with a fiscal year ending on June 30, the original due date is the 15th day of the 3rd month following the end of its tax year.

For tax years beginning on or after January 1, 2021, Corporate Income allows for one additional month following the due date of the corresponding federal income tax return including applicable extensions, https://revenue.alabama.gov/individual-corporate/due-dates/.

Corresponding extension form must be submitted with the Form 20C or Form 20C-C,

The corporation’s full tax liability is due on or by the original due date of the return without the benefit of the additional one-month extension granted by Act 2022-53.