The Alabama Annual Report in 2026: There Isn't One

Short answer: no. Alabama LLCs file no annual report with the Secretary of State in 2026, and most file nothing recurring at all. The only filing that can come due is a tax return, Form PPT, sent to the Department of Revenue, and only when your calculated Business Privilege Tax tops $100. Here is the whole picture.

How Alabama Ended Up Without an Annual Report

Two facts do the explaining. First, Alabama's LLC statute (Title 10A, Chapter 5A) never created an annual report for LLCs. Second, the corporate version, Schedule AL-CAR, was scrapped by Act 2024-213 effective October 1, 2024. Put together: as of 2026, no entity type files an annual report with the Alabama Secretary of State.

One thing the repeal did not touch is the Business Privilege Tax. That tax return, Form PPT for LLCs and other pass-throughs, still exists, but a threshold added for tax years starting after December 31, 2023 wiped out the obligation for most small companies. And note what Form PPT is not: it is a tax return, not a record update. Your registered agent and address information never rides along with it.

The 2026 Picture at a Glance

Due Dates in Alabama: Your Federal Return Sets the Clock

Forget state-specific deadlines. Form PPT, in a year your LLC owes it, lands on the same day as your federal income tax return. Calendar-year LLC? That is April 15. The tax itself is measured on the prior year's closing balance sheet, so the numbers are already sitting in last year's books.

Annual Report Fees in Alabama: $0 Across the Board

An annual report fee does not exist here. On the tax side, the arithmetic favors small business: the minimum Business Privilege Tax dropped to $0 for tax years beginning after December 31, 2023, and any LLC whose calculated tax is $100 or less owes nothing and is told by the Department of Revenue not to file. Larger LLCs pay a graduated rate, $0.25 to $1.75 per $1,000 of Alabama-apportioned net worth, generally capped at $15,000.

Form PPT in Four Steps

1. Run the Business Privilege Tax calculation on the prior year's net worth. It rides along with your normal tax prep.
2. Calculated tax of $100 or less? Done. No return, no payment, nothing to send.
3. Over $100? Submit Form PPT online through My Alabama Taxes or by paper, and pay the calculated amount by your federal return deadline.
4. Put it on the calendar again for next year. The cycle only ends when the LLC is formally dissolved (or, for out-of-state LLCs, withdrawn) through the Secretary of State.

Late Penalties and the Real Risk

There is no late fee schedule for a report that does not exist, and no administrative dissolution countdown tied to one either. The genuine exposure is quieter: an LLC that owes the tax and ignores Form PPT is sitting on an unfiled return with the Department of Revenue, and the obligation regenerates every single year until the entity is dissolved or withdrawn through the Secretary of State. Walking away from an LLC without dissolving it leaves that meter running.

Where We Fit

Our registered agent service watches the compliance side for you:

• Reminders ahead of the April 15 window, so the file-or-skip decision happens on schedule
• Same-day scanning of anything the Secretary of State or Department of Revenue sends to your registered agent address
• A portal that keeps every notice in one place for you and your accountant

The tax return itself stays with you or your CPA. Making sure you never miss a notice or a date is on us.

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