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Find information on how to pay Income Taxes and what options are available to make a payment. In some situations, you can mail in payments for select tax types.
Access the list of mailing addresses to determine where to mail by form type. Payments for Billing Letters, Invoices, or Assessments should be mailed to the address found on the letter, invoice, or assessment.
Automatic Six-Month Extension to File Form CPT and PPT: With the exception of the financial institutions, the Department of Revenue is now following IRS filing and extension dates for taxpayers filing form / taxable year 2018 return CPT or PPT. The six month extension will be granted automatically for filing the Business Privilege Tax return. For financial institutions, the Department will follow the filing and extension dates of the Alabama Financial Institution Excise Tax return. An automatic extension to file will be granted for the corresponding period and time requested, if granted for the Financial Institution Excise Tax return. However, an extension to file the return is not an extension of time for payment of the tax. The amount of tax due must be paid on or before the original due date of the return without consideration of the extension to file the return. 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 to file.
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. Write the federal identification number or the Business Privilege Tax account number and the tax year on the check. 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:
For tax years beginning on or after January 1, 2016, the due date to file the Forms 20C and 20C-C has changed to correspond to the federal due dates for the corporate income tax. There is no longer an automatic six month extension; however, if an extension has been granted for federal purposes, the extension is also granted for Alabama purposes; the Federal Form 7004 must be submitted with the Form 20C. NOTE: The full amount of the tax liability is due by the ORIGINAL due date of the return.
Form BIT-V: If your payment is less than $750, you can remit your payment by check or money order. Make check or money order payable to: Alabama Department of Revenue. Include on the check: the corporation’s federal employer identification number or the Alabama Affiliated Group’s federal employer identification number for 20C-C filers, the form type or type of payment (extension, estimate, etc.), and the tax year end. The check or money order must be remitted along with a complete Form BIT-V, Alabama Business Income Tax Voucher to ensure proper posting of the payment.
Electronic Payments: For payments that are $750 or more, the payment must be made electronically. The payments can be made electronically through the following options:
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, 2018. 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 17, 2018. 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.
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, 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:
Automatic Five and one half-Month Extension to File Form 41: The Alabama Department of Revenue is now following IRS filing and extension dates. A five and one half 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 required to be filed to obtain the automatic extension
Form FDT-V: You can remit your extension payment for Form 41 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 FDT-V.
Automatic Six-Month Extension to File Form 65 and Form PTE-C – The Alabama Department of Revenue is now following IRS filing and extension dates. A six month extension of time for filing Form 65 and Form PTE-C 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.
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:
Automatic Six-Month Extension to File Form 20S : The Alabama Department of Revenue is now following IRS filing and extension dates. 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. Automatic Extension payments can be made using the Form PTE-V for Form 20S. NOTE: No paper or electronic extension form is needed to be filed to obtain the automatic extension.
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:
For tax years beginning on or after January 1, 2020, the due date to file the Forms ET-1 and ET-1C has changed to correspond to the federal due dates for the income tax return. The Form ET-8 is no longer required to request an extension to file Form ET-1/ET-1C. However, if an extension has been granted for federal purposes, the extension is also granted for Alabama purposes. The federal extension form must be submitted with the Form ET-1/ET-1C. NOTE: The full amount of the tax liability is due by the ORIGINAL due date of the return.
Form FIE-V: If your payment is less than $750, you can remit your payment by check or money order. Make check or money order payable to: Alabama Department of Revenue. Include on the check: the financial institution’s federal employer identification number or the Qualified Corporate Group’s federal employer identification number for ET-1C filers, the form type or type of payment (extension, estimate, etc.), and the tax year end. The check or money order must be remitted along with a complete Form FIE-V, Alabama Financial Institution Excise Tax Voucher to ensure proper posting of the payment.
Electronic Payments: For payments that are $750 or more, the payment must be made electronically. The payments can be made electronically through the following options: