Alabama annual report & compliance · Reviewed November 2026
Alabama Annual Report Filing
Alabama eliminated its Secretary of State annual report for most entities in October 2024. Businesses may still have an annual Business Privilege Tax obligation with the Alabama Department of Revenue, which is a tax filing rather than a corporate annual report.
At a glance
Who must file in Alabama
Alabama corporations, LLCs, and other entities may owe the Business Privilege Tax depending on their activity and tax classification. The former Secretary of State annual report is no longer the annual filing for most entities.
The filing is separate from the entity’s income tax return, sales tax return, and payroll filings. Being current with the annual report does not by itself mean the entity is current on its taxes, and vice versa.
Alabama annual report by entity type
| Entity | Due | State fee | Notes |
|---|---|---|---|
| Corporation | No SOS annual report | No SOS report fee; BPT may apply | — |
| LLC | No SOS annual report | No SOS report fee; BPT may apply | — |
| Nonprofit corporation | No SOS annual report | Confirm tax filing obligations | — |
How to file the Alabama annual report
- Confirm the entity and registered agent. Use the name and entity number on file with the Alabama Secretary of State, Business Entities Division. Confirm the registered agent and principal office are current.
- Gather the required information. Most reports ask for the principal office, registered agent, and the names or addresses of officers, directors, managers, or members.
- Prepare and review the report. Use the state’s online filing system or the current paper form. Review the entity type and filing period before submitting.
- Pay the state fee. The fee is paid to the state, separate from any service fee charged by our office. Save the confirmation and filed copy.
- Calendar the next deadline. Add the next annual or biennial due date to the entity calendar, and coordinate it with the registered agent and tax calendars.
What happens if the Alabama report is late?
The Department of Revenue can assess penalties and interest for a late or unpaid Business Privilege Tax. A missed state tax filing can also affect good standing and eligibility for state contracts.
If the entity has already lost good standing, reinstatement is usually a separate filing with its own fee. The longer the report remains unfiled, the more likely the state is to dissolve, revoke, or administratively terminate the entity.
Alabama filing notes
Alabama is a common source of confusion because many older annual report guides still describe a Secretary of State filing that was eliminated in 2024. The current annual obligation for many businesses is the Business Privilege Tax, which is administered by the Alabama Department of Revenue.
The Business Privilege Tax is not a corporate annual report and should be prepared by the entity’s tax adviser. We can handle registered agent service and document retrieval in Alabama, but we do not prepare this tax return.
Alabama annual report questions
Official Alabama resources
Fees, forms, and deadlines were reviewed in November 2026 and can change. This guide is general information, not legal, tax, or accounting advice. Confirm the current requirement with the Alabama Secretary of State, Business Entities Division or your professional adviser before filing.