Alabama LLC Annual Report: What the State Requires

Alabama LLC annual report rules at a glance

State fees verified October 2026 and set by the state, not by us. Rules read from Alabama's statutes and the pages of the Alabama Secretary of State.

Why there is no Alabama LLC annual report

Alabama repealed the LLC annual report in 2024. Since then the Secretary of State takes annual reports only from corporations (for-profit and professional corporations file a $10 report there). An Alabama LLC has no form to file and no fee to pay the Secretary of State each year, and nothing on that side of the state can lapse.

What Alabama requires instead

The recurring obligation that does exist is the Alabama Business Privilege Tax, administered by the Department of Revenue. It is a tax return, not a report, and since the 2024 tax year an entity whose calculated tax is $100 or less owes nothing and is exempt from filing. Larger LLCs still file and pay; the state's rate schedule, not a flat fee, sets the amount, so it is a question for the LLC's accountant rather than a line in a fee table.

Alabama is also one of the states that requires a name reservation before the articles are filed (the state's online reservation fee is $28), which is a formation step rather than a yearly one. After formation, keeping a registered agent with an Alabama street address on the record is the one standing requirement, and it is a lapsed agent or an unfiled tax return, not a missed report, that puts an Alabama LLC at risk.

Staying in good standing without a report

In a report state the annual report is the yearly checkpoint: it forces the owner to confirm the agent and the addresses, and the state's reminder arrives before it. Alabama has no such checkpoint, so the record goes stale quietly. The habits that replace it are simple: keep the registered agent current and file a statement of change the week an agent or address changes; keep the operating agreement and member list up to date in the company's own records; and pull the LLC's record on the Alabama Secretary of State business search once a year to confirm it still reads active.

Two things are easy to confuse with an annual report in Alabama. Tax filings with the state's revenue department (income, sales, withholding, or a privilege or franchise tax where the state has one) are owed on their own schedules whatever the Secretary of State requires. And a foreign registration in another state carries that state's annual report: an Alabama LLC registered to do business in Florida files Florida's report by May 1 even though Alabama asks for nothing.

If the LLC lapses

Alabama does not dissolve an LLC for a missed filing, because there is no filing to miss. When an Alabama LLC has a problem it is usually an unfiled Business Privilege Tax return with the Department of Revenue, which is settled with the Department, not the Secretary of State.

Reinstatement rules for every state, including the ones with no report, are in our guide to reinstating a dissolved LLC; we also file reinstatements.