[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-301548-105":53,"doc-detail-301548-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","alabama-business-privilege-tax-return-instructions-for-form-ppt-2025","Alabama Business Privilege Tax Return Instructions for Form PPT - 2025","","Instructions for filing Alabama business privilege tax returns for pass-through entities using Alabama Form PPT. Covers who must file, when corporations and different entity types use Form PPT versus Form CPT, key definitions for “limited liability entity,” and nexus thresholds for nonresident activity. Details required attachments, due dates aligned to federal income tax return timing (including Act 2017-363), mailing addresses for payments and non-payments, and guidance for determining the period used to compute net worth.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":11,"@type":70,"position":76},"https://docshare.wps.com/template/presentations/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/alabama-business-privilege-tax-return-instructions-for-form-ppt-2025/301548/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/alabama-business-privilege-tax-return-instructions-for-form-ppt-2025/301548.png","ImageObject",442,249,{"name":88,"@type":89},"Taylor Morgan","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-23","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":47},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Who is required to file Alabama Form PPT?","Question",{"text":108,"@type":109},"Pass-through entities must file Alabama Form PPT, including S-corporations, limited liability entities, and disregarded entities, when the calculated business privilege tax is more than $100.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What entities must file Alabama Form CPT instead of Form PPT?",{"text":113,"@type":109},"C-corporations, financial institution groups, insurance companies, REITs, and business trusts must file Alabama Form CPT, and limited liabilities taxed as corporations for federal income tax purposes must also file Alabama Form CPT.",{"name":115,"@type":106,"acceptedAnswer":116},"When is the Alabama Form PPT due and where should it be mailed?",{"text":117,"@type":109},"The due date corresponds to the due date of the related federal income tax return, and payment is due on the original due date of the return. If not making a payment, mail to PO Box 327431; if making a payment, mail the return, Form BPT-V, and payment to PO Box 327320 in Montgomery, AL.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},301548,1789783451,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":8,"category_name":11,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":47,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":47,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":125,"read_time":73},1099523885336,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","FORM  \nPPT  \nINSTRUCTIONS  \nAlAbAmA DepArtment of revenue Alabama business privilege tax return  \nInstructions  \n2025  \nForm PPT is to be filed by Pass-through Entities only.  \nFull payment of any amount due for a taxable year is due by the original due date of the return (without consideration of any filing extensions in place) .  \nGeneral Information – Filing Requirement for Business Privilege Tax:  \nEvery corporation, limited liability entity, business trust, disregarded entity, and real estate investment trust (REIT) that is doing business in Alabama or has qualified with the Alabama Secretary of State to do business in Alabama is required to file an Alabama Business Privilege Tax Return if the privilege tax due calculates to more than one hundred dollars ($100) .  \nS-corporations, limited liability entities, and disregarded entities must file Alabama Form PPT.  \nC-corporations, financial institution groups, insurance companies, REITs, and business trusts must file Alabama Form CPT. Limited liabilities taxed as corporations for federal income tax purposes must also file Alabama Form CPT.  \n“Limited liability entity (LLE)” is defined in Section 40-14A-1, Code of Alabama 1975, as:  \n“…Any entity, other than a corporation, organized under the laws of this or any other jurisdiction through which business may be conducted while offering limited liability to the owners of the entity with respect to some or all of the obligations of the entity and which is taxable under subchapter K of the Code, including, without limitation, limited liability companies, registered limited liability partnerships, and limited partnerships…”  \n“Corporation” is defined in Section 40-14A-1, Code of Alabama 1975, as:  \n“…Any entity, including a limited liability company electing to be taxed as a corporation for federal income tax purposes, through which business can be conducted while offering limited liability to the owners of the entity with respect to some or all of the obligations of the entity, other than a limited liability entity or a disregarded entity…”  \n“S-corporation” is defined in Section 40-14A-1, Code of Alabama 1975, as:“…An S corporation defined under Section 40-18-160…”  \nNexus. Act 2015-505 establishes a factor presence nexus standard for nonresident business activity. Substantial nexus in Alabama is established if any of the following thresholds are exceeded during the tax period: $64,000 of property, $64,000 of payroll, $635,000 of sales, or 25% of total property, total payroll or total sales.  \nRequired Attachments to the Alabama Form PPT:  \n– A copy of pages 1 through 4 of the federal tax Form 1120S or pages 1 through 5 of the federal tax Form 1065.  \n– For taxpayers doing business in Alabama and outside the State of Alabama (multistate taxpayers), a copy of the Alabama apportionment schedule (from Form 20S or Form 65 for the taxpayer’s determination period) .  \n– Documentation to thoroughly support any exclusion or deduction claimed in the computation of the taxpayer’s net worth.  \n– A copy of the balance sheet used to compute the taxpayer’s net worth, if not provided with the copy of the federal tax return.  \nDue date for the Alabama Form PPT:  \nAct 2017-363 passed the Alabama Legislature during the 2017 Regular Session. The act provides for the due dates of business privilege tax returns to correspond to the due dates of federal income tax returns and provides for payments to be made on the original due date of the return. For taxable year /  \nForm Year 2018 or after and determination periods beginning on or after December 31, 2017, the due date of Alabama business privilege tax return for pass through entities (S corporations, Limited Liability Entities, LLE taxed as S corporation and disregarded entities) shall correspond to the due date of the corresponding federal income tax returns as provided by federal law. The tax liability is due at the due date of the original return.  \nMailing Address for the Form PPT:  \nIf you are","cbCaimHXLS7Sl0Go","https://ap.wps.com/l/cbCaimHXLS7Sl0Go","pdf",271578,"English","# Filing Requirement for Business Privilege Tax\n## Which Entities Must File (PPT vs CPT)\n## Definitions and Nexus Standard\n## Required Attachments\n## Due Date and Mailing Address\n## Determination Period and Taxable Year Information","[{\"question\":\"Who is required to file Alabama Form PPT?\",\"answer\":\"Pass-through entities must file Alabama Form PPT, including S-corporations, limited liability entities, and disregarded entities, when the calculated business privilege tax is more than $100.\"},{\"question\":\"What entities must file Alabama Form CPT instead of Form PPT?\",\"answer\":\"C-corporations, financial institution groups, insurance companies, REITs, and business trusts must file Alabama Form CPT, and limited liabilities taxed as corporations for federal income tax purposes must also file Alabama Form CPT.\"},{\"question\":\"When is the Alabama Form PPT due and where should it be mailed?\",\"answer\":\"The due date corresponds to the due date of the related federal income tax return, and payment is due on the original due date of the return. If not making a payment, mail to PO Box 327431; if making a payment, mail the return, Form BPT-V, and payment to PO Box 327320 in Montgomery, AL.\"}]","Alabama Business Privilege Tax Return Instructions for Form PPT - 2025 | PDF"]