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The guidance covers payment timing, nexus standards for nonresidents, required attachments (federal Form 1120 pages, schedules, apportionment schedules, and supporting documentation), mailing addresses, due date rules linked to federal income tax deadlines, and how to define the determination period for net worth calculations.",{"@graph":63,"@context":122},[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":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/cpt-instructions-alabama-business-privilege-tax-return-and-annual-report-instructions-2019/301533/",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/cpt-instructions-alabama-business-privilege-tax-return-and-annual-report-instructions-2019/301533.png","ImageObject",442,249,{"name":88,"@type":89},"wps_ap_test_251126_0180","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-25","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114,118],{"name":105,"@type":106,"acceptedAnswer":107},"Which entities are required to file Alabama Form CPT for the 2019 return?","Question",{"text":108,"@type":109},"C-corporations and specified other taxpayers, including financial institution groups, insurance companies, REITs, and business trusts, must file Alabama Form CPT. Limited liability entities taxed as corporations for federal income tax purposes must also file Form CPT.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When must the Alabama business privilege tax payment be received?",{"text":113,"@type":109},"Payment of the total tax due must be received on or before the original due date of the return. Form BPT-V must accompany all payments unless payments are made electronically.",{"name":115,"@type":106,"acceptedAnswer":116},"What thresholds establish substantial nexus for nonresident business activity in Alabama?",{"text":117,"@type":109},"Substantial nexus is established if, during the tax period, the taxpayer exceeds any threshold: $50,000 of property, $50,000 of payroll, $500,000 of sales, or 25% of total property, total payroll, or total sales.",{"name":119,"@type":106,"acceptedAnswer":120},"What documentation is required with Alabama Form CPT?",{"text":121,"@type":109},"The instructions require copies of federal Form 1120 pages 1–5 (with additional pages for insurance companies), relevant apportionment schedules for multistate taxpayers, schedules/worksheets for consolidated financial institution groups if elected, documentation supporting exclusions or deductions in net worth computation, and a copy of the balance sheet used to compute net worth if not included with the federal return.","https://schema.org",{"og:url":78,"og:type":124,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":126,"canonical":78},"index,follow",{"doc_id":128,"site_id":56},301533,1790297178,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":88,"user_avatar":133,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":47,"language":139,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":61,"update_tm":143,"read_time":73},8796095027276,"https://avatar.qwps.com/avatar/d3BzX2FwX3Rlc3RfMjUxMTI2XzAxODA=","FORM  \nCPT  \nINSTRUCTIONS  \nAlAbAmA DepArtment of revenue  \nAlabama business privilege tax return and Annual report Instructions  \n2019  \nForm CPT is to be filed by only C-corporations and certain other taxpayers, as specified on the form (see the top of page 1).  \nBUSINESS PRIVILEGE TAX PAYMENT  \nPayment of the total tax due must be received on or before the original due date of the return. Form BPT-V must accompany all business privilege tax payments, unless payments are made electronically.  \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 is registered/qualified to do business in Alabama is required to file an Alabama Business Privilege Tax Return and Annual Report.  \nC-corporations, financial institution groups, insurance companies, REITs, and business trusts must file Alabama Form CPT. Limited liability entities taxed as corporations for federal income tax purposes must also file Alabama Form CPT.  \nS-corporations, limited liability entities, and disregarded entities must file Alabama Form PPT.  \nCorporation 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…”  \nLimited liability entity 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 otherjurisdiction 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…”  \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: $50,000 of property, $50,000 of payroll, $500,000 of sales, or 25% of total property, total payroll or total sales.  \nRequired Attachments to the Alabama Form CPT:  \n– A copy of pages 1 through 5 of the federal tax Form 1120.  \n– Insurance companies must attach pages 1 through 8 of the federal return, Annual Statement of Liabilities, Surplus and Other Funds, and Schedule T as reported in the annual statements.  \n– For taxpayers doing business in Alabama and outside the State of Alabama (multistate taxpayers), a copy of the Alabama apportionment schedule (from Form 20C or Form ET-1 for the taxpayer ’s determination period) .  \n– For Financial Institution group members filing a consolidated CPT, Form CPT must be computed for the entire financial institution group on a separate company basis. If the election is made, Form CPT must be accompanied by a worksheet that lists Form CPT information (lines 1-20 of page 2) for each member included in the financial institution group. (Please see Schedule G Instructions.)  \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 CPT:  \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 /Form Year 20","cbCaimzdgltH4b6P","https://ap.wps.com/l/cbCaimzdgltH4b6P","pdf",119748,"English","# Business privilege tax filing requirement\n## Who must file Alabama Form CPT vs other forms\n## Payment timing and due date rules\n# Nexus and filing standards\n## Nonresident nexus factor presence thresholds\n# Required attachments\n## Federal return pages and supporting schedules\n## Multistate apportionment and net worth documentation\n# Mailing addresses\n## No-payment vs payment submission instructions\n# Determination period and taxable year information\n## Calendar vs fiscal year indicators\n## Net worth computation basis","[{\"question\":\"Which entities are required to file Alabama Form CPT for the 2019 return?\",\"answer\":\"C-corporations and specified other taxpayers, including financial institution groups, insurance companies, REITs, and business trusts, must file Alabama Form CPT. Limited liability entities taxed as corporations for federal income tax purposes must also file Form CPT.\"},{\"question\":\"When must the Alabama business privilege tax payment be received?\",\"answer\":\"Payment of the total tax due must be received on or before the original due date of the return. Form BPT-V must accompany all payments unless payments are made electronically.\"},{\"question\":\"What thresholds establish substantial nexus for nonresident business activity in Alabama?\",\"answer\":\"Substantial nexus is established if, during the tax period, the taxpayer exceeds any threshold: $50,000 of property, $50,000 of payroll, $500,000 of sales, or 25% of total property, total payroll, or total sales.\"},{\"question\":\"What documentation is required with Alabama Form CPT?\",\"answer\":\"The instructions require copies of federal Form 1120 pages 1–5 (with additional pages for insurance companies), relevant apportionment schedules for multistate taxpayers, schedules/worksheets for consolidated financial institution groups if elected, documentation supporting exclusions or deductions in net worth computation, and a copy of the balance sheet used to compute net worth if not included with the federal return.\"}]","CPT Instructions - Alabama Business Privilege Tax Return and Annual Report Instructions 2019 | PDF",1789783317]