Alabama Annual Report Filing (2026)

Does Alabama require an annual report? No. The Alabama Secretary of State does not collect an annual or periodic report from LLCs, and never has. The recurring obligation that can apply to an Alabama LLC is the Business Privilege Tax return, a tax filing handled by the Alabama Department of Revenue, and under current law most small LLCs are excused from that as well. This page explains the system as it stands in 2026.

Does Alabama Require an Annual Report?

No. Alabama's LLC law, Title 10A, Chapter 5A of the Code of Alabama, contains no annual report provision. Corporations once filed a Secretary of State annual report (Schedule AL-CAR), but Act 2024-213 repealed it effective October 1, 2024. As of 2026, no Alabama entity files an annual report with the Secretary of State.

What remains is a tax return. Certain LLCs must file the Business Privilege Tax return, known as Form PPT, with the Alabama Department of Revenue. It is worth being precise here: Form PPT is a tax filing, not an information report. It does not update your registered agent, members, or addresses in state records.

What LLCs File Instead: The Business Privilege Tax Return

Form PPT, the Alabama Business Privilege Tax Return and Annual Report for pass-through entities, is the one recurring state filing that can apply to an LLC. Whether you must file depends on the tax calculation:

The $0 Minimum Act 2022-252 phased out the minimum Business Privilege Tax. It fell from $100 to $50 in 2023 and reached $0 for tax years beginning after December 31, 2023.

The $100 Threshold For those same tax years, an LLC whose calculated tax comes to $100 or less owes nothing and is instructed by the Department of Revenue not to file Form PPT at all.

Who Still Files LLCs with enough Alabama-apportioned net worth to produce a tax above $100 must file Form PPT and pay. The tax is graduated from $0.25 to $1.75 per $1,000 of net worth, with a general cap of $15,000.

The practical result: most small Alabama LLCs have no recurring state filing obligation at all in 2026. Details are on the Department of Revenue's Business Privilege Tax page.

Alabama Annual Report Due Date

There is no annual report due date because there is no annual report. When Form PPT is required, it is due the same day as the LLC's federal income tax return, which for calendar-year LLCs means April 15. The tax is computed on the prior year's net worth, measured as of the last day of that prior tax year.

Alabama Annual Report Fee: $0

The Secretary of State charges no annual report fee, because no report exists to charge for. On the tax side, the minimum Business Privilege Tax is $0, and an LLC whose calculated tax is $100 or less pays nothing and files nothing. Only LLCs with a calculated tax above $100 send money to the Department of Revenue.

How to Handle the Business Privilege Tax (When It Applies)

1. Calculate your Business Privilege Tax using the prior year's balance sheet and the graduated rate schedule. Your accountant or tax software handles this alongside the federal return.
2. If the calculated tax is $100 or less, stop. You owe nothing and should not submit Form PPT.
3. If the tax exceeds $100, file Form PPT through My Alabama Taxes or on paper with the Department of Revenue.
4. Pay by the LLC's federal income tax deadline, April 15 for calendar-year filers.
5. Repeat the calculation every year until the LLC is formally dissolved through the Secretary of State.

Late Filings and Penalties

Alabama publishes no annual report late fee and runs no report-based dissolution clock, since the report itself does not exist. The risk sits entirely on the tax side. An LLC that owes Business Privilege Tax and skips Form PPT has an unfiled tax return with the Department of Revenue, and that obligation renews every year, even for an inactive company, until the LLC is legally dissolved through the Alabama Secretary of State. If you are finished with a company, dissolve it properly rather than letting it sit.

How We Help You Stay Compliant

Compliance monitoring is part of our registered agent service:

Deadline Reminders We track the Business Privilege Tax cycle and remind you ahead of the April 15 federal-return date, so the file-or-skip calculation gets made on time.

Compliance Alerts If the Secretary of State or the Department of Revenue sends notices to your registered agent address, we scan and deliver them digitally the day they arrive.

Document Portal Every piece of state correspondence lives in your secure online portal, ready whenever you or your accountant need it.

We do not prepare tax returns; filing Form PPT, when it applies, remains your responsibility. Our job is to make sure no deadline or state notice slips past you.

Get Started

Order Here Questions about Alabama's filing requirements or how our service supports compliance? Visit our FAQ page or contact us for assistance.