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Notice!

The Paperless Filing & Payment System will be DISCONTINUED effective July 1, 2013 -- For important instructions, go to http://revenue.alabama.gov/eservices/notice-paperless-filing-system.cfm.

Individual & Corporate Income Tax

Mailing Addresses for Individual and Corporate Tax Forms

Mailing Addresses for Individual and Corporate Tax Forms

INDIVIDUAL INCOME TAX MAILING ADDRESSES

2012 Form 40 - Individual Income Tax Returns
2012 Form E40 - Individual Income Tax Returns (Payments)
2012 Form 40A - Individual Income Tax Return (Short Form)
2012 Form 40NR - Individual Income Tax Return (Nonresidents)
2012 Form 40ES - Individual Income Estimated Tax Payment
Form AL-NR-V - Withholding on Sales/Transfers of Real Property and Associated Tangible Personal Property by Nonresidents Payment Vouchert
Prior Year Individual Income Tax Returns (2011 and prior)
Form 40X - Amended Returns

CORPORATE INCOME TAX MAILING ADDRESSES

2012 Form 20C - Alabama Corporation Income Tax Return
2012 Form 20C-C - Consolidated Corporate Income Tax Return

FINANCIAL INSTITUTIONS EXCISE TAX MAILING ADDRESSES

2013 Form ET1 - Alabama Financial Institution Excise Tax Return
2013 Form ET-1C - Consolidated Financial Institution Excise Tax Return
Form ET-8 Application for Extension of Time for Filing Alabama Financial Institution Excise Return
Form ET-C Election and Payment of Fee for Filing a Consolidated Financial Institution Excise Tax Return

PASS THRU ENTITY SECTION MAILING ADDRESSES

S-Corporations

Form 20S - Alabama S-Corporation Information/Tax Return
Form PTEC - Alabama Nonresident Composite Payment Return and Extension

Partnerships

Form 65 - Partnership/Limited Liability Company Return of Income
Form PTEC - Non-Resident Owners Composite Filing Tax Return

Fiduciary Tax Forms

Form 41 - Fiduciary Income Tax Return (With Payment)
Form 41 - Fiduciary Income Tax Return (Without Payment)

BUSINESS PRIVILEGE TAX FORMS

Form CPT - Alabama Business Privilege Tax Return and Annual Report (C-Corporations Only)
Form PPT - Alabama Business Privilege Tax Return and Annual Report (Pass-Thru Entities Only)
Form PSA - Alabama Business Privilege Tax Return and Annual Report (2004 and prior)

WITHHOLDING TAX FORMS

Form COM-101 Combined Registration/Application/Change Form
Form A-1 Employer's Quarterly Return of Income Tax Withheld
Form A-6 Employer's Monthly Return of Income Tax Withheld
Form A-3 Annual Reconciliation of Alabama Income Tax Withheld
Form 99/ Form 1099 - Summary of Annual Information Returns (Without AL Tax Withheld)
Form 99/ Form 1099 - Summary of Annual Information Returns (With AL Tax Withheld)
Form 96/ Form 1096 - Information Returns
Form 4506-W Request for Copy of Withholding Tax Forms
General Correspondence
Street Address for UPS and Federal Express Deliveries

INDIVIDUAL INCOME TAX MAILING ADDRESSES

2012 Form 40 - Individual Income Tax Return
If you are making a payment, mail your return, Form 40V and payment to :	If you are not making a payment, mail your return to :
Alabama Department of Revenue P. O. Box 2401 Montgomery, AL 36140 -0001	Alabama Department of Revenue P.O. Box 154 Montgomery, AL 36135-0001
2012 Form E40- Individual Income Tax Return (Payments)
Mail Form 40V and payment to : Alabama Department of Revenue P. O. Box 327467 Montgomery, AL 36132-7467
2012 Form 40A- Individual Income Tax Return (Short Form)
If you are making a payment, mail your return, Form 40V and payment to :	If you are not making a payment, mail your return to:
Alabama Department of Revenue P. O. Box 327477 Montgomery, AL 36132-7477	Alabama Department of Revenue P.O. Box 327465 Montgomery, AL 36132-7465
2012 Form 40NR - Individual Income Tax Return (Nonresidents)
If you are making a payment, mail your return, Form 40V and payment to :	If you are not making a payment, mail your return to:
Alabama Department of Revenue P. O. Box 327469 Montgomery, AL 36132-7469	Alabama Department of Revenue P.O. Box 327469 Montgomery, AL 36132-7469
Form 40ES and Form 40X (Amended Returns)
Form 40 ES Estimated Tax Payment Voucher	Form 40X - Amended Returns (For 2007 and prior years)
Alabama Department of Revenue Individual Estimates P. O. Box 327485 Montgomery, AL 36132-7485	Alabama Department of Revenue P.O. Box 327464 Montgomery, AL 36132-7464
Form WNR-V Withholding on Sales or Transfers of Real Property and Associated Tangible Personal Property by Nonresidents
Alabama Department of Revenue Individual and Corporate Tax Division P. O. Box 327950 Montgomery, AL 36132-7950
Prior Year Individual Income Tax Returns (2011 and Prior)
Prior Year Returns and all Other Correspondence Alabama Department of Revenue P. O. Box 327464 Montgomery, AL 36132-7464

CORPORATE INCOME TAX RETURNS MAILING ADDRESSES

Form 20C - Alabama Corporation Income Tax Return
If you are making a payment, mail your return with payment voucher (Form BIT-V) and payment to :	If you are not making a payment, mail your return to :
Alabama Department of Revenue Individual and Corporate Tax Division Corporate Tax Section PO Box 327435 Montgomery, AL 36132-7435	Alabama Department of Revenue Individual and Corporate Tax Division Corporate Tax Section PO Box 327430 Montgomery, AL 36132-7430
Form 20C-C Consolidated Corporate Income Tax Return
If you are making a payment, mail your return with payment voucher (Form BIT-V) and payment to :	If you are not making a payment, mail your return to:
Alabama Department of Revenue Consolidated Business Tax Compliance Unit (CBTCU) P. O. Box 327437 Montgomery, AL 36132-7437	Alabama Department of Revenue Consolidated Business Tax Compliance Unit (CBTCU) P. O. Box 327437 Montgomery, AL 36132-7437

FINANCIAL INSTITUTION EXCISE TAX MAILING ADDRESSES

2013 Form ET1 - Financial Institution Excise Tax Return
If you are making a payment, mail your return with payment voucher (Form FIE-V) and payment to:	If you are not making a payment, mail your return to:
Alabama Department of Revenue Individual and Corporate Tax Division FIET Returns P. O. Box 327439 Montgomery, AL 36132-7439	Alabama Department of Revenue Individual and Corporate Tax Division FIET Returns P. O. Box 327439 Montgomery, AL 36132-7439
2013 Form ET-1C - Consolidated Financial Institution Excise Tax Return
If you are making a payment, mail your return with payment voucher (Form FIE-V) and payment to:	If you are not making a payment, mail your return to:
Alabama Department of Revenue Individual and Corporate Tax Division Consolidated Business Tax Compliance Unit (CBTCU) P. O. Box 327437 Montgomery, AL 36132-7437	Alabama Department of Revenue Individual and Corporate Tax Division Consolidated Business Tax Compliance Unit (CBTCU) P. O. Box 327437 Montgomery, AL 36132-7437
Form ET-8 - Application for Extension of Time for Filing Alabama Financial Institution Excise Return
Please mail your extension, payment voucher (Form FIE-V) and payment to : Alabama Department of Revenue Corporate Tax Section Attention: FIET P. O. Box 327439 Montgomery, AL 36132-7439
Form ET-C Election and Payment of Fee for Filing a Consolidated Financial Institution Excise Tax Return
Must be filed and paid electronically at https://www.alabamainteractive.org/dor_fi/

PASS THRU ENTITY SECTION MAILING ADDRESSES

Form 20S - Alabama S-Corporation Information/Tax Return
If you are making a payment, mail your return with payment voucher (Form BIT-V) and payment to:	If you are not making a payment, mail your return to:
Alabama Department of Revenue Individual & Corporate Tax Division Pass Through Entity Section P.O. Box 327444 Montgomery, AL 36132-7444	Alabama Department of Revenue Pass Through Entity Section P.O. Box 327441 Montgomery, AL 36132-7441
Form 65 - Partnership/Limited Liability Company Return of Income
If you are making a payment, mail your return with payment voucher (Form BIT-V) and payment to:	If you are not making a payment, mail your return to:
Alabama Department of Revenue Individual and Corporate Tax Division P.O. Box 327441 Montgomery, AL 36132-7441	Alabama Department of Revenue Individual and Corporate Tax Division P.O. Box 327441 Montgomery, AL 36132-7441
Form PTEC - Alabama Nonresident Composite Payment Return and Extension
Mail your return, payment voucher (Form BIT-V) and payment to: Alabama Department of Revenue Individual & Corporate Tax Division Pass Through Entity Section P.O. Box 327444 Montgomery, AL 36132-7444
Form 41 - Fiduciary Income Tax Return
If you are making a payment, mail your return with payment voucher (Form BIT-V) and payment to:	If you are not making a payment, mail your return to:
Alabama Department of Revenue Individual and Corporate Tax Division P.O. Box 327444 Montgomery, AL 36132-7444	Alabama Department of Revenue Individual and Corporate Tax Division P.O. Box 327440 Montgomery, AL 36132-7440

BUSINESS PRIVILEGE TAX MAILING ADDRESSES

Form CPT - Alabama Business Privilege Tax Return and Annual Report (For C-Corporations Only)
If you are making a payment, mail your return with payment voucher (Form BPT-V) and payment to:	If you are not making a payment, mail your return to:
Alabama Department of Revenue Business Privilege Tax Section PO Box 327320 Montgomery AL 36132-7320	Alabama Department of Revenue Business Privilege Tax Section PO Box 327431 Montgomery AL 36132-7431
Form PPT - Alabama Business Privilege Tax Return and Annual Report (For Pass-Through Entities Only)
If you are making a payment, mail your return with payment voucher (Form BPT-V) and payment to:	If you are not making a payment, mail your return to:
Alabama Department of Revenue Business Privilege Tax Section PO Box 327320 Montgomery AL 36132-7320	Alabama Department of Revenue Business Privilege Tax Section PO Box 327431 Montgomery AL 36132-7431
Form BPT-IN - Alabama Initial Business Privilege Tax Return (2009 and after)
Alabama Department of Revenue Business Privilege Tax Section PO Box 327320 Montgomery AL 36132-7320
Form PSA - Alabama Business Privilege Tax Return and Annual Report (2004 and prior)
Alabama Department of Revenue Business Privilege Tax Section PO Box 327431 Montgomery AL 36132-7431

WITHHOLDING TAX MAILING ADDRESSES

Form COM-101 Combined Registration/Application/Change Form
Alabama Department of Revenue Central Registration Unit P. O. Box 327100 Montgomery, AL 36132-7100
Form 4506-W Request for Copy of Withholding Forms
Alabama Department of Revenue Individual and Corporate Tax Division Withholding Tax Section P. O. Box 327480 Montgomery, AL 36132-7480
Form A-1 and Form A-6
Alabama Department of Revenue Withholding Tax Returns P. O. Box 327483 Montgomery, AL 36132-7483
Form A-3
Send Form A-3 with W-2s attached to:	Send 1099's with Alabama income tax withheld to:
Alabama Department of Revenue Withholding Tax Section P. O. Box 327480 Montgomery, AL 36132-7480	Alabama Department of Revenue Withholding Tax Section P. O. Box 327480 Montgomery, AL 36132-7480
Form 96/99 and Form 1096/1099 (WITHOUT TAX WITHHELD)
Form 96/99	Form 1096/ Form 1099 without Alabama income Tax withheld
Alabama Department of Revenue Form 99 P. O. Box 327489 Montgomery, AL 36132-7489	Alabama Department of Revenue Form 99 P. O. Box 327489 Montgomery, AL 36132-7489
GENERAL CORRESPONDENCE
Send all general correspondence: Alabama Department of Revenue Withholding Tax Section P. O. Box 327480 Montgomery, AL 36132-7480
ADDRESS FOR FEDERAL EXPRESS AND UPS DELIVERIES TO ALABAMA WITHHOLDING TAX DEPARTMENT
Alabama Department of Revenue Individual & Corporate Tax Division Withholding Tax Section Gordon Persons Building, Room 4326 50 North Ripley St. Montgomery, AL 36104

Updated last: February 28, 2013