Form CPT "Alabama Business Privilege Tax Return and Annual Report" - Alabama

This version of the form is not currently in use and is provided for reference only.
Download this version of Form CPT for the current year.

What Is Form CPT?

This is a legal form that was released by the Alabama Department of Revenue - a government authority operating within Alabama. Check the official instructions before completing and submitting the form.

Form Details:

  • The latest edition provided by the Alabama Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a printable version of Form CPT by clicking the link below or browse more documents and templates provided by the Alabama Department of Revenue.

ADVERTISEMENT
ADVERTISEMENT

Download Form CPT "Alabama Business Privilege Tax Return and Annual Report" - Alabama

490 times
Rate (4.8 / 5) 25 votes
CPT 2018
FORM
180001CP
Alabama Department of Revenue
Alabama Business Privilege Tax Return
and Annual Report
1a
Calendar Year (Taxable Year 2018 – determination period beginning
and ending 12/31/2017)
1b
Fiscal Year (Taxable Year 2018 – determination period beginning
and ending
/2018)
1c
Amended Return (Attach Supporting Documentation)
52/53 Week Filer
2a
2b
Type of taxpayer (check only one):
C Corporation
Insurance Company (See definitions)
2c
2d
2e
LLE Taxed as Corporation
Financial Institution Group Member
Real Estate Investment Trust (REIT)
2f
TAXPAYER INFORMATION
Business Trust
Number of AL-CARs attached (Financial Institutions only)
3a LEGAL NAME OF
3b FEIN
FEIN NOT REQUIRED
3c MAILING
3d BPT ACCOUNT NO.
BUSINESS ENTITY
(SEE INSTRUCTIONS)
3h FEDERAL BUSINESS CODE NO.
ADDRESS
(SEE INSTRUCTIONS)
3e CITY
3f STATE
3g ZIP CODE
3i CONTACT PERSON
3j CONTACT PERSON’S
(NAICS) (SEE WWW.CENSUS.GOV)
3k TAXPAYER’S
CONCERNING THIS FORM
PHONE NO.
RETURN INFORMATION
E-MAIL ADDRESS
4a
Corporation President Information Change on attached Schedule AL-CAR (Corporation Annual Report)
4b
Corporation Secretary Information Change on attached Schedule AL-CAR (Corporation Annual Report)
5a
5b State of Incorporation or Organization
5c County of Incorporation or Organization
Date of Incorporation or Organization
COMPUTATION OF AMOUNT DUE OR REFUND DUE
Amount Due
6 Secretary of State corporate annual report fee $10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
7 Less: Annual report fee previously paid for the taxable year. . . . . . . . . . . . . . . . . . . . . . . . .
7
8 Net annual report fee due (line 6 less line 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
9 Privilege tax due (Page 2, Part B, line 20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
10 Less: Privilege tax previously paid for the taxable year . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10
11 Net privilege tax due (line 9 less line 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11
12 Penalty due (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12
13 Interest due (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13
14 Total privilege tax due (add lines 11, 12 and 13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14
15 Net tax due (add lines 8 and 14) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15
16 Payment due with return if line 15 is positive. (Form BPT-V must be submitted if payment is made by check.)
Full payment of any amount due for a taxable year is due by the original due date of the return (without
16
consideration of any filing extensions in place).. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17 Amount to be refunded if line 15 is negative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17
18 Check here if paid electronically
I authorize a representative of the Department of Revenue to discuss my return and attachments with my preparer.
Please
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge
and belief they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Sign
Title
Date
Here
Officer’s
Signature
Paid
Date
Preparer’s signature
Preparer’s
E.I. No.
Firm’s name (or yours, if
Use Only
self-employed) and address
ZIP Code
Phone No.
Preparer’s SSN/PTIN
If you are not making a payment, mail your return to:
If you are making a payment, mail your return, Form BPT-V, and payment to:
Alabama Department of Revenue
Alabama Department of Revenue
Business Privilege Tax Section
Business Privilege Tax Section
P.O. Box 327431
P.O. Box 327320
Montgomery, AL 36132-7431
Montgomery, AL 36132-7320
Web site: www.revenue.alabama.gov
Telephone Number: (334) 353-7923
ADOR
CPT 2018
FORM
180001CP
Alabama Department of Revenue
Alabama Business Privilege Tax Return
and Annual Report
1a
Calendar Year (Taxable Year 2018 – determination period beginning
and ending 12/31/2017)
1b
Fiscal Year (Taxable Year 2018 – determination period beginning
and ending
/2018)
1c
Amended Return (Attach Supporting Documentation)
52/53 Week Filer
2a
2b
Type of taxpayer (check only one):
C Corporation
Insurance Company (See definitions)
2c
2d
2e
LLE Taxed as Corporation
Financial Institution Group Member
Real Estate Investment Trust (REIT)
2f
TAXPAYER INFORMATION
Business Trust
Number of AL-CARs attached (Financial Institutions only)
3a LEGAL NAME OF
3b FEIN
FEIN NOT REQUIRED
3c MAILING
3d BPT ACCOUNT NO.
BUSINESS ENTITY
(SEE INSTRUCTIONS)
3h FEDERAL BUSINESS CODE NO.
ADDRESS
(SEE INSTRUCTIONS)
3e CITY
3f STATE
3g ZIP CODE
3i CONTACT PERSON
3j CONTACT PERSON’S
(NAICS) (SEE WWW.CENSUS.GOV)
3k TAXPAYER’S
CONCERNING THIS FORM
PHONE NO.
RETURN INFORMATION
E-MAIL ADDRESS
4a
Corporation President Information Change on attached Schedule AL-CAR (Corporation Annual Report)
4b
Corporation Secretary Information Change on attached Schedule AL-CAR (Corporation Annual Report)
5a
5b State of Incorporation or Organization
5c County of Incorporation or Organization
Date of Incorporation or Organization
COMPUTATION OF AMOUNT DUE OR REFUND DUE
Amount Due
6 Secretary of State corporate annual report fee $10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
7 Less: Annual report fee previously paid for the taxable year. . . . . . . . . . . . . . . . . . . . . . . . .
7
8 Net annual report fee due (line 6 less line 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
9 Privilege tax due (Page 2, Part B, line 20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
10 Less: Privilege tax previously paid for the taxable year . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10
11 Net privilege tax due (line 9 less line 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11
12 Penalty due (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12
13 Interest due (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13
14 Total privilege tax due (add lines 11, 12 and 13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14
15 Net tax due (add lines 8 and 14) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15
16 Payment due with return if line 15 is positive. (Form BPT-V must be submitted if payment is made by check.)
Full payment of any amount due for a taxable year is due by the original due date of the return (without
16
consideration of any filing extensions in place).. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17 Amount to be refunded if line 15 is negative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17
18 Check here if paid electronically
I authorize a representative of the Department of Revenue to discuss my return and attachments with my preparer.
Please
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge
and belief they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Sign
Title
Date
Here
Officer’s
Signature
Paid
Date
Preparer’s signature
Preparer’s
E.I. No.
Firm’s name (or yours, if
Use Only
self-employed) and address
ZIP Code
Phone No.
Preparer’s SSN/PTIN
If you are not making a payment, mail your return to:
If you are making a payment, mail your return, Form BPT-V, and payment to:
Alabama Department of Revenue
Alabama Department of Revenue
Business Privilege Tax Section
Business Privilege Tax Section
P.O. Box 327431
P.O. Box 327320
Montgomery, AL 36132-7431
Montgomery, AL 36132-7320
Web site: www.revenue.alabama.gov
Telephone Number: (334) 353-7923
ADOR
CPT
Alabama Department of Revenue
FORM
2018
BUSINESS PRIVILEGE
TAXABLE/FORM YEAR
180002CP
Alabama Business Privilege Tax C-Corporation
PAGE 2
Privilege Tax Computation Schedule
1a. FEIN
1b. LEGAL NAME OF BUSINESS ENTITY
1c. DETERMINATION PERIOD END DATE (BALANCE SHEET DATE)
PART A – NET WORTH COMPUTATION
(MM/DD/YYYY)
Corporations & Entities Taxed as Corporations
1 Issued capital stock and additional paid in capital (without reduction for treasury stock)
1
but not less than zero. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Retained earnings, but not less than zero, including dividends payable. For LLC’s taxed
as corporations and non-stock issuing entities such as business trusts, enter assets
2
minus liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 Gross amount of related party debt exceeding the sums of line 1 and 2. . . . . . . . . . . . . . . .
3
4 All payments for compensation or similar amounts in excess of $500,000. . . . . . . . . . . . . .
4
5 Total net worth (add lines 1-4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
PART B – PRIVILEGE TAX EXCLUSIONS AND DEDUCTIONS
Exclusions (Attach supporting documentation) (See Instructions)
1
1 Total net worth from line 5 above. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Book value of the investments by the taxpayer in the equity of other taxpayers. . . . . . . . . .
2
3 Financial institutions, only – Book value of the investments in other corporations or LLE’s
3
if the taxpayer owns more than 50 percent of the corporation or LLE. . . . . . . . . . . . . . . . . .
4 Unamortized portion of goodwill and core deposit intangibles resulting from a direct
4
purchase. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5 Unamortized balance of properly elected post-retirement benefits pursuant to FASB 106.. .
5
6 Financial institutions, only – The amount adjusted net worth
6
exceeds six percent of total assets (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
7 Total exclusions (sum of lines 2-6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8 Net worth subject to apportionment (line 1 less line 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
.
%
9 Apportionment factor (see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
10
10 Total Alabama net worth (multiply line 8 by line 9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Deductions (Attach supporting documentation) (See Instructions)
11 Net investment in bonds and securities issued by the State of Alabama or
11
political subdivision thereof, when issued prior to January 1, 2000.. . . . . . . . . . . . . . . . . . .
12 Net investment in all air, ground, or water pollution control devices in Alabama. . . . . . . . . .
12
13 Reserves for reclamation, storage, disposal, decontamination, or retirement associated
13
with a plant, facility, mine or site in Alabama. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14
14 Book value of amount invested in qualifying low income housing projects (see instructions)
15 Total deductions (add lines 11-14). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15
16 Taxable Alabama net worth (line 10 less line 15). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16
17a
17a Federal Taxable Income Apportioned to AL . . .
.
17b Tax rate (see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17b
18 Gross privilege tax calculated (multiply line 16 by line 17b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18
19 Alabama enterprise zone credit (see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19
20 Privilege Tax Due (line 18 less line 19) (minimum $100, for maximum see instructions)
20
Enter also on Form CPT, page 1, line 9, Privilege Tax Due . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Full payment of any amount due for a taxable year is due by the original
due date of the return (without consideration of any filing extensions in place).
an Alabama Schedule AL-CAR, and enter $10 for
C-Corporations must complete and attach
the corporate annual report fee on line 6, page 1.
ADOR
Page of 2