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Privilege taxes are imposed on businesses for the right to conduct business in a given state. Privilege taxes are usually based on the gross receipts or net worth of a business, but some are levied as a flat fee.
State Only Return Requirements \u2013 Alabama state returns can be filed with the federal return or if the federal return was previously accepted, sent state-only through the Federal/State Electronic Filing Program.
Form PTE-C is used to report Alabama taxable income for all or some of the nonresident owners/shareholders from reported Subchapter K entity or S corporation income and to make payment on behalf of the owners/shareholders in lieu of individual reporting.
A privilege license is a license requirement of every person, firm, company or corporation engaged in any business, vocation, occupation or profession described in Title 40, Chapter 12, Code of Alabama 1975.
Nonresidents must file a return if their Alabama income exceeds the allowable prorated personal exemption. Part year residents whose filing status is \u201cSingle\u201d must file if gross income for the year is at least $4,000 while an Alabama resident.

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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.
A nonresident taxpayer who receives income from Alabama sources or for performing services within Alabama and who also had income while a resident of Alabama during the same tax year must file both the Alabama Nonresident Form 40NR and the Alabama Part-year resident Form 40.
Alabama Form 40 is used by full-year and part-year residents to file their state income tax return. The purpose of Form 40 is to calculate how much income tax you owe the state. Nonresident filers will complete Alabama Form 40NR. Taxpayers with simple returns have the option to use Form 40A (Short Form).
FORM 20C-C Alabama Consolidated Corporate Income Tax Return. The Form 20C-C must be filed by or on behalf of the members of the Alabama affiliated group in accordance with Alabama Code Section 40-18-39, when a Consolidated Filing elec- tion has been made pursuant to Code Section 40-18-39(c).
Get the current filing year's forms, instructions, and publications for free from the Internal Revenue Service (IRS). Download them from Order by phone at 1-800-TAX-FORM (1-800-829-3676)

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