| Overview: |
- Start A Business.com can incorporate your business in Alabama.
Start A Business.com will provide a preliminary name check to
help ensure that your company name is available in Alabama, and
will clear up to 3 potential names for you to select from. Once
this is completed, we will prepare and file your articles of incorporation
with the Alabama state government in a quick and efficient manner.
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| Corporate Names: |
- The corporate name must contain the word "corporation,"
"incorporated," or the abbreviation "corp.,"
or "inc."
- For a Limited Liability Company, company names must contain
the words "Limited Liability
Company" or the abbreviation "L.L.C." The name
cannot be the same as or deceptively similar to the corporate
name of a domestic corporation or a foreign qualified corporation.
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| Director / Member
Information: |
- Minimum Number of Directors: 1
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| Registered Agent
Information: |
- Start A Business.com can act as your Registered Agent in the
state of Alabama.
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| Tax Information: |
| TAX |
REPORT OF SHARES FOR
AD VALOREM ASSESSMENT |
| FORMS AVAILABILITY |
Dept. of Revenue sends
to all DOMESTIC corporations |
| DUE DATE |
3rd Monday in January |
| DEPARTMENT |
Department of Revenue
Franchise Tax Div.
P.O. Box 327430
Montgomery, AL
36132-7330 |
| TAX RATE/FEES |
Tax for values located
in Alabama and not otherwise taxed - deduction from share value
to get assessed: (1) Assessed Value of Corporation realty and
personalty (located outside); (2) book value of devices for
controlling air-water pollution (caused by taxpayer); (3) book
value of goods, wares and merchandise (held for sale) - after
deductions, 20% is applied to remainder to determine assessed
value of shares - less assessed value of realty and tangible
personalty taxable by Alabama; remainder shall constitute the
value of said shares of stock of said corporation subject to
assessment. |
| TAX |
CORPORATION
INCOME TAX RETURN |
| FORMS
AVAILABILITY |
Dept.
of Revenue sends forms to all corporations |
| DUE
DATE |
March
15th or
15th day of 3rd Month following close of fiscal yr. |
| DEPARTMENT |
Department
of Revenue
Corporation Income Tax
Section, P.O. Box 327430
Montgomery, AL
36132-7430
(334) 242-1200 |
| TAX
RATE/FEES |
Income
tax rate - Alabama corporations 5% of the Alabama Taxable Income
for the preceding calendar or fiscal year and Foreign corporations
5% of the Alabama Taxable Income from property situated within
Alabama and from business done and transacted therein during
such year. If expecting tax over $5,000, file declaration of
estimated tax by 4-15, pay in four equal installments by 4-15,
6-15, 9-15 and 12-15. If requirements met later, prorate payments |
| TAX |
COMBINED FRANCHISE TAX RETURN, APPLICATION FOR
ANNUAL PERMIT & ANNUAL REPORT |
| FORMS AVAILABILITY |
Dept. of Revenue sends forms to all corporations
at company address |
| DUE DATE |
March 15th |
| DEPARTMENT |
Department of Revenue
Franchise Tax Division
Corporate Tax Division
P. O. Box 327330
Montgomery, AL 36132-7330
(334) 242-9800 |
| TAX RATE/FEES |
Franchise tax rate for domestic corporations is
$10.00 per $1,000 of the paid-in capital stock. Corporations
organizing or qualifying after July 1st pay one-half of the
year's tax - minimum of $50.00 for domestic corporations and
foreign corporations rate is $3.00 per $1000 of capital employed
in Alabama - minimum for foreign corporations is $25.00.
Alabama corporations - permit fee is based upon the paid
capital stock, at the rate of $10 if the paid capital stock
is not over $25,000; $20 if over $25,000 and not over $50,000;
$30 if over $50,000 and not over $100,000; $50 if over $100,000
and not over $150,000; and $100 if the paid capital stock
exceeds $150,000 and foreign corporations is assessed upon
the actual amount of capital (not capital stock) employed
in Alabama, at $5 if the capital so employed is less than
$1,000; $10 if $1,000 or over and not over $10,000, $20 if
over $10,000 and not over $25,000; $50 if over $25,000 and
not over $50,000; and $100 if the capital employed in Alabama
exceeds $50,000.
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| TAX |
COMBINED BUSINESS PRIVILEGE TAX RETURN, CORPORATE
SHARES TAX RETURN AND ANNUAL REPORT (Applies to Corporations,
Limited Liability Companies and Limited Partnerships) |
| FORMS AVAILABILITY |
Dept. of Revenue sends forms to all corporations
at company address |
| DUE DATE |
March 15th (Effective for All Tax Years on or
after January 1, 2000) |
| DEPARTMENT |
Department of Revenue
Franchise Tax Division
Corporate Tax Division
P. O. Box 327330
Montgomery, AL 36132-7330
(334) 242-9800 |
| TAX RATE/FEES |
Privilege Tax Return: $0.25 per $1,000, if taxable
income is less than $1.00; $1.00 per $1,000, if taxable income
is at least $1.00 but less than $200,000; $1.25 per $1,000,
if taxable income is $200,000 but less than $500,000; $1.50
per $1,000, if taxable income is $500,000 but less than $2,500,000;
and $1.75 per $1,000, if taxable income is $2,500,000 or more.
Minimum tax $100 and a maximum tax for tax years starting January
1, 2000- $15,250 and thereafter $15,000. (Applies to Corporations,
Limited Liability Companies and Limited Partnerships) Corporate
Share Tax: $5.30 per $1,000 of taxable shares base with a maximum
tax of $125,000. (Applies to Business Corporations ONLY)
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