2025 Alabama State Tax Deadlines
Alabama Individual income tax filing deadlines and extensions for 2025.
If you are a resident or have been involved in business operations within Alabama, you might be required to file Alabama State taxes. Due to Hurricane Helene, Alabama taxpayers have received disaster relief with extended deadlines until May 1, 2025. Alabama follows a graduated income tax structure with rates ranging from 2% to 5%, making it essential to understand the specific deadlines and requirements for 2025.
Alabama business tax deadlines for 2025
C Corporations' deadlines and requirements
C Corporations in Alabama must file and pay Corporate Income Taxes by May 15, 2026, which is one month following the federal due date of April 15, 2026.
Filing requirements include:
- Complete Form 20C (Alabama Corporation Income Tax Return)
- File online with My Alabama Taxes or by mail
- Payment must be made by May 15, 2026
- Mail submissions must be postmarked by the due date
Extension to file taxes in Alabama for 2025
The Extension Deadline for Alabama corporate income tax returns is November 15, 2026. Alabama automatically grants a six-month extension following the federal extension timeline without requiring separate forms. This is an extension to FILE, not an extension to PAY—payment is still due May 15, 2026.
Pass-through entities
Alabama S Corporations and Partnerships tax deadlines for 2025
S Corporations and Partnerships must file in Alabama by April 15, 2026.
Required forms include:
- Form 20S – S Corporation Information/Tax Return
- Form 65 – Partnership/Limited Liability Company Return of Income
- Form PPT – Alabama Business Privilege Tax Return
Extension to file S Corporations and Partnerships taxes in Alabama for 2025
The Extension Deadline for Alabama S Corporations and Partnerships returns is October 15, 2026. Alabama automatically grants a six-month extension without requiring separate applications. This is an extension to FILE, not an extension to PAY—payment is still due March 15, 2026.
Alabama individual tax considerations for 2025
Filing requirements and income thresholds
Alabama Individuals must file a State income tax return if their gross income exceeds specific thresholds based on filing status.
The graduated tax rates for 2025 are:
- 2% on the first $500 for single filers ($1,000 for married filing jointly)
- 4% on income from $501-$3,000 for single filers ($1,001-$6,000 for married filing jointly)
- 5% on income exceeding $3,000 for single filers ($6,000 for married filing jointly)
Estimated tax deadline for Alabama 2025
Estimated tax payments are due on the following schedule for calendar year filers:
- April 15, 2025
- June 15, 2025
- September 15, 2025
- December 15, 2025 (note this differs from the federal January due date)
Who must make estimated payments
You must make Alabama estimated income tax payments during 2025 if you expect to owe $500 or more in Alabama income tax after subtracting withholding and credits. Special considerations include farmers who can pay the entire estimated tax by January 15, 2026, if at least two-thirds of gross income comes from farming. Electronic payments are required for amounts over $750 through the Alabama Interactive system.
Individual tax deadline for Alabama 2025
DISASTER RELIEF EXTENSION Due to Hurricane Helene, Alabama taxpayers have until May 1, 2025, to file individual income tax returns instead of the regular April 15 deadline.
Available forms include:
- Form 40 – Residents & Part-Year Residents
- Form 40A – Full Year Residents
- Form 40NR – Nonresidents
Extension to file taxes in Alabama for 2025
The Extension Deadline is October 15, 2025, to file your Alabama Individual Income tax return. Alabama automatically grants a six-month extension without requiring separate extension forms. This is an extension to FILE, not an extension to PAY—payment is still due May 1, 2025 (extended deadline).
What Alabama tax professionals need to know
Several key considerations make Alabama's tax landscape unique for 2025. First, Alabama's graduated income tax system has relatively low thresholds, meaning many taxpayers reach the highest 5% rate with modest incomes. Next, electronic filing requirements have expanded for business entities. Finally, disaster relief provisions create exceptional planning opportunities and compliance considerations.
Electronic filing requirements
Alabama has implemented mandatory electronic filing for certain taxpayers:
- C Corporations and pass-through entities must file electronically for tax year 2025 and later
- Individual taxpayers can use My Alabama Taxes for free electronic filing
- Business deductions can be processed more efficiently through electronic systems
- Professional preparers must use approved software vendors
- Electronic payment is mandatory for amounts exceeding $750
Disaster relief considerations
The Hurricane Helene disaster relief extends not only to individual tax deadlines but also applies to quarterly estimated tax payments typically due on January 15, 2025, and April 15, 2025. Affected taxpayers should note disaster designation 3618-EM on their returns if claiming disaster losses.
Alabama's unique tax features for 2025
Overtime pay exemption
Alabama provides a special exemption for overtime compensation received between October 1, 2024, and June 30, 2025, which is exempt from Alabama State income tax. This temporary relief measure helps workers manage the increased costs of living.
Retirement income benefits
Alabama offers favorable treatment for retirees, including Social Security benefits that are fully exempt from Alabama State income tax, military retired pay that is not subject to State taxation, and many State and local government pensions that receive favorable treatment.
Pass-through entity tax election
Alabama allows S Corporations and certain Partnerships to elect pass-through entity taxation, which can provide tax planning opportunities for owners. This election must be made annually and includes specific credit limitations.
Sources
- Alabama Department of Revenue Due Dates
- Alabama Corporate Income Due Date Extensions
- IRS Hurricane Helene Relief for Alabama
- Alabama Estimated Tax Payment Information
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The material discussed on this page is meant for general illustration and/or informational purposes only and is not to be construed as investment, tax, or legal advice. You must exercise your own independent professional judgment, recognizing that advice should not be based on unreasonable factual or legal assumptions or unreasonably rely upon representations of the client or others. Further, any advice you provide in connection with tax return preparation must comply in full with the requirements of IRS Circular 230.
Please note that if any due date falls on a federal or state holiday or weekend, it may be adjusted to the next business day. Always verify current deadlines with the appropriate tax professional and authorities.
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