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Important Notices!
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Individual & Corporate Income Tax

ADOR - Individual and Corporate Tax Division Automatic Extension Information

Individual and Corporate Tax Division

Automatic Extension to File Return

Alabama individual and business income taxpayers are no longer required to file an Alabama extension form if they find they cannot meet their annual return filing deadline. Taxpayers will be given an automatic single six-month extension to file. NO EXTENSION FORM (PAPER OR ELECTRONIC) IS REQUIRED TO BE FILED. The automatic extension only applies to filing a return; no extensions are granted for payment of taxes due. ALL TAX PAYMENTS ARE DUE BY THE ORIGINAL DUE DATE OF THE RETURN. Taxes not paid on or before the unextended due date will be subject to interest at the rate provided in §40-1-44, Code of Alabama 1975, and all applicable penalties until paid. Please select the tax type and form below to see the various options for remitting extension payments.

Select the tax type and form then press the GO button below

Business Privilege Tax (Forms CPT and PPT)

Automatic Six-Month Extension to File Form CPT and PPT - Effective with taxable years beginning on or after January 1, 2009, the filing of a Form PSE will no longer be required in order to obtain an extension to file the business privilege tax return. According to Rule 810-2-8-.06 any taxpayer required to file a business privilege tax return will be granted an automatic six month extension of time for filing the return. While an automatic extension is in place for the filing of the annual business privilege tax return, payment of the total tax due (including any corporate annual report fees) must be received on or before the original due date of the return. Payments made for a taxable year in which the automatic extension provision is utilized are referred to as automatic extension payments. Form BPT-V must accompany all business privilege tax payments, unless payments are made electronically. NOTE: No paper or electronic extension form is needed to be filed to obtain the automatic extension.

PAYMENT OPTIONS

Form BPT-V - If your automatic extension payment is less than $750, you can remit your extension payment by check or money order. Make check or money order payable to: Alabama Department of Revenue. The check or money order must be remitted along with a complete Form BPT-V, Alabama Business Privilege Tax Voucher.

ELECTRONIC PAYMENTS For automatic extension payments that are $750 or more, the payment must be made electronically. The payments can be made electronically through the following options:

  • E-Pay (ACH Debit or ACH Credit) - ACH Debit or Credit users should visit our Web site at http://revenue.alabama.gov/eft/eftindex.html for additional information. NOTE: Taxpayers making e-payments via ACH Debit must have a Sign On ID and Access Code to login to the Alabama Department of Revenue (ADOR) Paperless Filing & Payment System.
  • Credit Card Payments - You may be able to use your credit card to pay your tax liability with Official Payments Corporation, Link 2 Gov or Value Payment Systems. You may choose to use your Discover/Novus, MasterCard, Visa or American Express card. Value Payment Systems does not accept American Express but has a program called BillMeLater. There is a convenience fee for these services that is paid to Official Payments Corporation, Link 2 Gov or Value Payment Systems. This convenience fee is determined by each individual provider and may vary.
    • Official Payments Corporation (Discover/Novus, MasterCard, Visa or American Express): Visit www.officialpayments.com or call 1-800-272-9829. If you choose to use the phone method, you will need to enter the Alabama Jurisdiction Code which is 1101.
    • Link2Gov (Discover/Novus, MasterCard, Visa or American Express): Visit www.ALTaxPayment.com or call 1-866-972-9829.

 


Corporate Income Tax (Forms 20C and 20C-C)

Automatic Six-month Extension to File the Form 20C - The Form 20E or 7004 are no longer required to request an extension of time to file the 20C and 20C-C. An automatic extension of six months has been granted to file the Alabama Return, but the full amount of the tax due for a tax year is due, in full, by the original due date of the return. If the total of the estimated tax payments made for a tax year is less than the amount of tax due for the tax year, then an automatic extension payment in the amount of the tax deficiency is due by the original due date of the return for the tax year. NOTE: No paper or electronic extension form is needed to be filed to obtain the automatic extension.

PAYMENT OPTIONS

Form BIT-V - If your automatic extension payment is less than $750, you can remit your extension payment by check or money order. Make check or money order payable to: Alabama Department of Revenue. Write the corporation's federal employer identification number or the Alabama Affiliated Group,’s federal employer identification number for 20C-C, the income tax form number or type of payment (automatic extension payment), and the tax year end on the check. The check or money order must be remitted along with a complete Form BIT-V, Alabama Business Income Tax Voucher.

ELECTRONIC PAYMENTS For automatic extension payments that are $750 or more, the payment must be made electronically. The payments can be made electronically through the following options:

  • ACH Debit and ACH Credit - ACH Debit or Credit users should visit our Web site at http://revenue.alabama.gov/eft/eftindex.html for additional information. NOTE: Taxpayers making e-payments via ACH Debit must have a Sign On ID and Access Code to login to the Alabama Department of Revenue (ADOR) Paperless Filing & Payment System.
  • E-Check - The Department will accept electronic check (e-check) for corporate income tax through Official Payments Corporation on the internet. To make a payment by e-check go to www.officialpayments.com/echeck. There is no fee for this service.
  • Credit Card Payments - You may be able to use your credit card to pay your tax liability with Official Payments Corporation, Link 2 Gov or Value Payment Systems. You may choose to use your Discover/Novus, MasterCard, Visa or American Express card. Value Payment Systems does not accept American Express but has a program called BillMeLater. There is a convenience fee for these services that is paid to Official Payments Corporation, Link 2 Gov or Value Payment Systems. This convenience fee is determined by each individual provider and may vary.

    • Official Payments Corporation (Discover/Novus, MasterCard, Visa or American Express): Visit www.officialpayments.com or call 1-800-272-9829. If you choose to use the phone method, you will need to enter the Alabama Jurisdiction Code which is 1101.
    • Link2Gov (Discover/Novus, MasterCard, Visa or American Express): Visit www.ALTaxPayment.com or call 1-866-972-9829.


Individual Income Tax (Form 40, 40A, 40NR)

Automatic Six-Month Extension to File - .If you know you cannot file your return by the due date, you do not need to file for an extension. You will automatically be granted an extension until October 15, 2010. If you anticipate that you will owe additional tax on your return you should submit your payment with a payment voucher (Form 40V) with the box “Automatic Extension Payment” checked by April 15, 2010. Except in cases where taxpayers are abroad, no extension will be granted for more than 6 months. An extension means only that you will not be assessed a penalty for filing your return after the due date. Interest on the additional tax due from the due date of the return and any penalties will be assessed if applicable to your return. NOTE: No paper or electronic extension form is needed to be filed to obtain the automatic extension.

PAYMENT OPTIONS

Form 40V - If making a payment with your original or amended return (for 2008 and forward), you MUST complete Form 40V. Submit Form 40V along with your payment, loose in the envelope. If you electronically filed your return and are making a payment by check or money order, you must complete a Form 40V. If you are making a payment by credit card or E-Check, a Form 40V is not required. If you are making an automatic extension payment, you also must use Form 40V unless it is made electronically.

ELECTRONIC PAYMENTS For automatic extension payments that are $25,000 or more, the payment must be made electronically. See Section 41-1-20, Code of Alabama 1975 for more information on this requirement. The payments can be made electronically through the following options:

  • ACH Debit - You may pay by ACH Debit by going to http://revenue.alabama.gov/eft/eftindex.html. Do not use Form 40V when paying by ACH Debit. You will need to have your bank routing number and checking account number to use this service. No fee is charged for this service. If you are paying with funds on a foreign bank you must include an additional $25 exchange fee.
  • E-Check -Electronic Bank Draft (E-Check): You can pay your taxes due electronically from your bank account online at https:// www.officialpayments.com/echeck/ec_template_standard.jsp. Enter Jurisdiction Code 1100. You will need to have your bank routing number and your checking account number to use this service. There is no fee for this service.
  • Credit Card Payments - You may be able to use your credit card to pay your tax liability with Official Payments Corporation, Link 2 Gov or Value Payment Systems. You may choose to use your Discover/Novus, MasterCard, Visa or American Express card. Value Payment Systems does not accept American Express but has a program called BillMeLater. There is a convenience fee for these services that is paid to Official Payments Corporation, Link 2 Gov or Value Payment Systems. This convenience fee is determined by each individual provider and may vary.

    • Official Payments Corporation (Discover/Novus, MasterCard, Visa or American Express): Visit www.officialpayments.com or call 1-800-272-9829. If you choose to use the phone method, you will need to enter the Alabama Jurisdiction Code which is 1100.
    • Link2Gov (Discover/Novus, MasterCard, Visa or American Express): Visit www.ALTaxPayment.com or call 1-866-972-9829.


Pass-Thru Entities (Form 41)

Automatic Five-Month Extension to File Form 41 - The Form 4868A is no longer required to request an extension of time to file the Form 41. A five month extension of time for filing Form 41 will be granted automatically. However, the extension of time for filing the return is not an extension of time for payment of tax. The amount of tax due must be paid on or before the original due date of the return without considering the extension of time to file the return. Automatic Extension payments can be made using the Form FDT-V for Form 41. NOTE: No paper or electronic extension form is needed to be filed to obtain the automatic extension.

PAYMENT OPTIONS

Form FDT-V - You can remit your extension payment for Form 41by check or money order. Make check or money order payable to: Alabama Department of Revenue. The check or money order must be remitted along with a complete Form FDT-V.


 

Pass-Thru Entities (Form 65)

Automatic Five-Month Extension to File Form 65 - The Form 20E is no longer required to request an extension of time to file the Form 65. A five month extension of time for filing Form 65 will be granted automatically. However, the extension of time for filing the return is not an extension of time for payment of tax. The amount of tax due must be paid on or before the original due date of the return without considering the extension of time to file the return. Automatic Extension payments can be made using the Form PTE-V for Form 65. NOTE: No paper or electronic extension form is needed to be filed to obtain the automatic extension.

PAYMENT OPTIONS

Form PTE-V - If your automatic extension payment is less than $750, you can remit your extension payment by check or money order. Make check or money order payable to: Alabama Department of Revenue. The check or money order must be remitted along with a complete Form PTE-V, Alabama Pass Through Income Tax Voucher.

ELECTRONIC PAYMENTS For automatic extension payments that are $750 or more, the payment must be made electronically. The payments can be made electronically through the following options:

  • ACH Debit and ACH Credit - ACH Debit or Credit users should visit our Web site at http://revenue.alabama.gov/eft/eftindex.html for additional information. NOTE: Taxpayers making e-payments via ACH Debit must have a Sign On ID and Access Code to login to the Alabama Department of Revenue (ADOR) Paperless Filing & Payment System.
  • E-Check - The Department will accept electronic check (e-check) through Official Payments Corporation on the internet. To make a payment by e-check go to www.officialpayments.com/echeck. There is no fee for this service.
  • Credit Card Payments - You may be able to use your credit card to pay your tax liability with Official Payments Corporation, Link 2 Gov or Value Payment Systems. You may choose to use your Discover/Novus, MasterCard, Visa or American Express card. Value Payment Systems does not accept American Express but has a program called BillMeLater. There is a convenience fee for these services that is paid to Official Payments Corporation, Link 2 Gov or Value Payment Systems. This convenience fee is determined by each individual provider and may vary.

    • Official Payments Corporation (Discover/Novus, MasterCard, Visa or American Express): Visit www.officialpayments.com or call 1-800-272-9829. If you choose to use the phone method, you will need to enter the Alabama Jurisdiction Code which is 1101.
    • Link2Gov (Discover/Novus, MasterCard, Visa or American Express): Visit www.ALTaxPayment.com or call 1-866-972-9829.


Pass-Thru Entities (Form 20S)

Automatic Six-Month Extension to File Form 20S - The Form 20E or 7004 are no longer required to request an extension of time to file the 20S. A six month extension of time for filing Form 20S will be granted automatically. However, the extension of time for filing the return is not an extension of time for payment of tax. The amount of tax due must be paid on or before the original due date of the return without considering the extension of time to file the return. The automatic extension payments can be made using the Form PTE-V. NOTE: No paper or electronic extension form is needed to be filed to obtain the automatic extension.

PAYMENT OPTIONS

Form PTE-V - If your automatic extension payment is less than $750, you can remit your extension payment by check or money order. Make check or money order payable to: Alabama Department of Revenue. The check or money order must be remitted along with a complete Form PTE-V, Alabama Pass Through Income Tax Voucher.

ELECTRONIC PAYMENTS For automatic extension payments that are $750 or more, the payment must be made electronically. The payments can be made electronically through the following options:

  • ACH Debit and ACH Credit - ACH Debit or Credit users should visit our Web site at http://revenue.alabama.gov/eft/eftindex.html for additional information. NOTE: Taxpayers making e-payments via ACH Debit must have a Sign On ID and Access Code to login to the Alabama Department of Revenue (ADOR) Paperless Filing & Payment System.
  • E-Check - The Department will accept electronic check (e-check) through Official Payments Corporation on the internet. To make a payment by e-check go to www.officialpayments.com/echeck. There is no fee for this service.
  • Credit Card Payments - You may be able to use your credit card to pay your tax liability with Official Payments Corporation, Link 2 Gov or Value Payment Systems. You may choose to use your Discover/Novus, MasterCard, Visa or American Express card. Value Payment Systems does not accept American Express but has a program called BillMeLater. There is a convenience fee for these services that is paid to Official Payments Corporation, Link 2 Gov or Value Payment Systems. This convenience fee is determined by each individual provider and may vary.

    • Official Payments Corporation (Discover/Novus, MasterCard, Visa or American Express): Visit www.officialpayments.com or call 1-800-272-9829. If you choose to use the phone method, you will need to enter the Alabama Jurisdiction Code which is 1101.
    • Link2Gov (Discover/Novus, MasterCard, Visa or American Express): Visit www.ALTaxPayment.com or call 1-866-972-9829.

 

 


Financial Institution Excise Tax (Forms ET-1 and ET-1C)

No Automatic Extension to File Forms ET-1 and ET-1C - There is not an Automatic Extension to File Forms ET-1 and ET-1C. The Alabama Form ET-8, Application for Extension of Time for Filing Alabama Financial Institution Excise Return, may be used to request an extension for the Forms ET-1 and ET-1C for either 3 months or 6 months. If requesting a three (3) month extension, 50% of the estimated tax due must be remitted with the extension request on or before April 15th. The balance plus interest must be remitted with the return when filed on or before July 15th. If requesting a six (6) month extension, the entire estimated tax due must be remitted with the extension request by April 15th. The return will be due on or before October 15th. Form ET-8 is available for e-file. Both the form and payment may be transmitted electronically at https://www.alabamainteractive.org/dor_fi/. Any amount due with Form ET-8 of $750 or more must be remitted electronically.

NOTE: The Alabama parent should remit Form ET-8 on behalf of all of the companies included in the consolidated election.

 

Updated last: August 19, 2014