An extension to file is not an extension to pay tax.
Alabama grants an automatic 6-month extension to file individual income tax returns - no paper or electronic extension form is required. Corporations get an automatic extension matching their federal extension plus one additional month. Neither extension extends the time to pay.
| Filer | Form required | Extension length | Payment rule |
|---|---|---|---|
| Individual | None - fully automatic, no paper or electronic form filed | 6 months, to October 15 | Not extended; interest and penalties accrue on unpaid tax from the original due date |
| Corporation (Form 20C) | None to obtain the extension - attach the federal extension to the Alabama return when filed | Federal extension period plus 1 month | Not extended; payment due by the original due date |
Individual extensions: Ala. Code §40-18-27(c), which authorizes the Department of Revenue to grant a reasonable extension of time for filing returns, not to exceed six months for taxpayers within the state. Corporate extensions: Ala. Code §40-18-39(a) and Ala. Admin. Code r. 810-3-39-.02, which set the corporate extension at the federal extension period plus one month.