When Are Alabama Taxes Due? Key Deadlines to Know

In Alabama, meeting tax obligations on time helps ensure compliance and avoids potential penalties. Various taxes, from individual income tax to business-specific levies, have distinct due dates that taxpayers need to monitor throughout the year.

Individual Income Tax Deadlines

Individual income tax returns in Alabama are due on April 15th for calendar year filers. This primary deadline applies to both filing the return and paying any tax owed.

Alabama offers an automatic six-month extension for filing individual income tax returns, pushing the due date to October 15th. Taxpayers do not need to file a specific form to receive this extension. This extension applies only to filing the return, not to paying taxes due. Any tax liability must still be paid by the original April 15th deadline to avoid interest and penalties.

Many individuals, especially those with income not subject to withholding, such as self-employment or investment income, are required to pay estimated taxes quarterly. For calendar year taxpayers, these estimated tax payments are due on April 15th, June 15th, September 15th, and January 15th of the following year. Specific circumstances, such as natural disasters, can lead to extended tax filing and payment deadlines for affected taxpayers, often mirroring federal relief efforts.

Business Tax Deadlines

Businesses operating in Alabama face a range of tax deadlines depending on their structure. For S-corporations and partnerships that operate on a calendar year, tax returns are due by March 15th. C-corporations, also on a calendar year, have a later deadline, with their returns due by May 15th.

Extensions are available for business tax filings. S-corporations and partnerships automatically receive a six-month extension to file, extending their deadline to September 15th. C-corporations also receive an automatic extension for six months, which can push their filing deadline to October 15th or November 15th, depending on their federal extension.

While these extensions grant more time to file, the payment of any tax due remains tied to the original March 15th or May 15th deadline to avoid penalties.

The Alabama Business Privilege Tax is an annual obligation for many businesses, including LLCs. For calendar year LLCs, the annual Business Privilege Tax return and payment are due by April 15th. Newly formed entities must file an initial Business Privilege Tax return within two and a half months of their formation date. The due dates for other corporate forms of the Business Privilege Tax often correspond to their federal income tax return due dates.

Other Common Tax Deadlines

Sales tax in Alabama is generally due monthly, with returns and payments required on or before the 20th day of the month following the period in which the tax was collected. For example, sales tax collected in January would be due by February 20th. Businesses with lower sales tax liabilities may be eligible to file quarterly or annually, typically by notifying the Department of Revenue.

Property taxes in Alabama become due on October 1st each year. These taxes cover the period from October 1st of the previous year through September 30th of the current year. Property tax payments become delinquent if not paid by December 31st.

State rental tax, levied on the leasing of tangible personal property, is typically due monthly. Returns and remittances must be submitted on or before the 20th day of the month succeeding the month in which the tax accrued. Similarly, lodgings tax, applicable to short-term rentals and accommodations, is also generally due on a monthly basis by the 20th day of the month following its accrual.

General Note on Deadlines

If any tax due date falls on a weekend or holiday, the deadline automatically shifts to the next business day.