Filing Taxes for Partnerships in Alabama

[Ahmad Omar]

Quick question for those who are familiar with Alabama tax laws...for an LLC partnership that has done no business in 2017 (it was started last year but no deals were done underneath the LLC) is it still required to file taxes for that year? I've read in a few places that single member LLCs or partnerships that did no business need not file a federal return. However, I believe that the Alabama Business Privilege tax must still be paid and I do not know a way of filing it without filing form 1065 and going through the whole process of a federal return. All responses welcome! Any advice would be much appreciated.

Thanks.

[Logan Allec]

@Ahmad Omar While you're probably OK with the Form 65, in my experience Alabama will come after new LLCs with no activity to make them file their initial business privilege tax return (BPT-IN) and pay the $100 minimum tax.

"A business entity that legally exists, but is dormant in its business operations, is subject to the Alabama business privilege tax filing and payment requirements."  See under "Why did I receive a Business Privilege Tax Delinquent Notice?" in the Business Privilege Tax FAQ.

If you haven't filed your BPT-IN yet, I recommend you do so ASAP since it's due 2.5 months after you formed your Alabama LLC.