Alabama Annual Report Filing: Who Files and the $10 Fee (2026)

Alabama's annual report is one of the most misunderstood filings in the state, because the answer to "do I file one?" depends entirely on the entity type. An Alabama LLC does not file an annual report with the Secretary of State. An Alabama nonprofit corporation does not file one either. Only domestic and foreign for-profit corporations and professional corporations file an annual report, and since January 1, 2024, that report is processed by the Secretary of State's Business Services Division. This page sets out who files, what it costs, and how the filing relates to Alabama's business privilege tax.

Who files an Alabama annual report

The Alabama Department of Revenue's published notice on the 2024 business privilege tax filing requirements states the position plainly: the Secretary of State's Business Services Division began processing annual reports for domestic and foreign for-profit corporations and professional corporations starting January 1, 2024, and these are the only entities required to file an annual report. Annual reports from other entities are not accepted.

That division matters in practice. A founder with an Alabama LLC who reads a generic guide about "Alabama annual reports" may try to file a report the state will not accept, while a founder with an Alabama corporation who assumes no report is due may miss one. The entity type on the formation filing decides the answer: for-profit corporation or professional corporation, yes; LLC or nonprofit corporation, no.

The filing fee is $10 per annual report. That figure comes from the Department of Revenue's notice and matches the annual report line in the Secretary of State's published fee schedule. The state fee is paid by you at cost, with zero markup, and you see the full total before you pay anything.

The break from the business privilege tax return

Before January 1, 2024, the Secretary of State's corporation annual report was filed with the business privilege tax return. That coupling ended. Beginning January 1, 2024, the annual report is no longer filed with the business privilege tax return; it is handled by the Secretary of State instead, while the business privilege tax itself remains administered by the Alabama Department of Revenue. The two tracks are now separate filings with separate offices, and completing one does not complete the other.

The business privilege tax has its own relief rule worth knowing. For taxable years beginning after December 31, 2023, there is a full exemption from the business privilege tax where the tax due is $100 or less, and taxpayers in that position are not required to file a business privilege tax return. That exemption is set by Act 2022-252. A corporation that owes no business privilege tax return because of the exemption may still owe its $10 annual report to the Secretary of State, because the two obligations are independent.

What else Alabama entities file instead

An Alabama LLC keeps its record current through other filings rather than an annual report. If the LLC changes its name, purpose, or structure, an amendment costs $100 under the published fee schedule. Articles of dissolution cost $100. A Certificate of Existence, which confirms an entity's standing for banks and other parties, costs $25, and name reservations and certificates of existence are handled through Alabama Interactive. If the LLC changes its registered agent or registered office, that change costs $100 by the entity or $100 by the agent.

A corporation files its $10 annual report and uses the same amendment and dissolution filings where they apply: amendments cost $100 and articles of dissolution cost $100. Dissolution assistance is a separate service with a custom quote, and it is never part of a formation package. Standard includes compliance alerts, which help keep the annual report and other recurring filings from slipping.

Filing route

Annual reports for the corporations that owe them are processed by the Secretary of State's Business Services Division, and the current form is available through the Secretary of State's Business Services pages. Because the filing moved offices in 2024, older instructions that direct the report to the Department of Revenue with the business privilege tax return are out of date and should not be followed. Use the current Secretary of State form and instructions for the filing year in question.

Sams Business pricing with annual report filing

Basic ($0 plus the state fee) covers the filing and state registration, with registered agent service free for the first year and virtual mail free for the first month. Standard ($199 plus the state fee) adds EIN assistance, an operating agreement or bylaws, S-corp election filing where applicable, and compliance alerts. Premium ($299 plus the state fee) adds expedited filing where the state offers it, ready-to-use business contracts, a domain name and business email, and a US business phone number free for the first year.

Start from the contact page to arrange an Alabama annual report filing.

Related Alabama pages

Sams Business is an independent private service and is not affiliated with any government agency, including the Alabama Secretary of State's office.

Not legal or tax advice.