What address do I use to mail the Alabama Business Privilege Tax return?
• Why is the Alabama Business Privilege Tax levied? The Alabama Business Privilege Tax is levied for the privilege of being organized under the laws of Alabama or doing business in Alabama (if organized under the laws of another state or country). See Section 40-14A-22, Code of Alabama 1975. • Can I file an extension to obtain more time to file an Alabama Business Privilege Tax return? Yes, an Alabama Form PSE, Extension Request for the Alabama Business Privilege Tax Return and Annual Report, must be filed. • What is an initial return? When is it due? An initial business privilege tax return is the first return due after the taxpayer becomes in existence or begins doing business in Alabama. The initial business privilege tax return is due two and one half months after the taxpayer is incorporated or organized (if an Alabama taxpayer), or two and one half months after the taxpayer qualifies with the Alabama Secretary of State to do business in Alabama (if incorporated or organized in an
• Why is the Alabama Business Privilege Tax levied? The Alabama Business Privilege Tax is levied for the privilege of being organized under the laws of Alabama or doing business in Alabama (if organized under the laws of another state or country). See Section 40-14A-22, Code of Alabama 1975. • Can I file an extension to obtain more time to file an Alabama Business Privilege Tax return? Effective with taxable years beginning on or after January 1, 2009, the filing of a Form PSE will no longer be required in order to obtain an extension to file the business privilege tax return. According to Rule 810-2-8-.06 any taxpayer required to file a business privilege tax return will be granted an automatic six month extension of time for filing the return. While an automatic extension is in place for the filing of the annual business privilege tax return, payment of the total tax due (including any corporate annual report fees) must be received on or before the original due date of the return. Pa
