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Payment Options

  1. Home
  2. Individual & Corporate Tax
  3. Payment Options

Payment Options

Find information on how to pay Individual and Corporate 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.

Go to MAT

Business Privilege Tax (Forms CPT and PPT)

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.

Payment Options for Business Privilege Tax

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:

  • ACH Debit: Taxpayers who have an account with the Alabama Department of Revenue may register and make e-payments using My Alabama Taxes. Signing up or using MAT , call the MAT Help Desk toll free at 1-800-322-4106 and select the appropriate option for your needs.
  • ACH Credit: Taxpayers making e-payments via ACH Credit must be pre-approved by ADOR. To register, complete and submit Form EFT:001 entitled EFT Authorization Agreement Form. Technical assistance with making a payment using ACH Credit, call the toll free hotline (1-800-322-4106 or 334-242-0192, option 7) from 8:00 a.m. through 5:00 p.m. (Central Standard Time).
  • Pay Online: Alabama Interactive
  • Credit Card Payments – You may be able to use your credit card to pay your tax liability with Official Payments Corporation, 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, 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 their website or call 1-800-272-9829. If using the phone method, enter the Alabama Jurisdiction Code: 1101.
    • ValuePaymentSystems (Bill Me Later, Discover/Novus, MasterCard or, Visa)

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

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.

Payment Options for Corporate Income Tax

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.

Public Law 86-272 Check the Box Option. Taxpayers claiming exemption from state income tax under Public Law 86-272, should check the box, located on Form 20C, page 1. Corporations claiming Public Law 86-272 must attach Alabama’s Nexus Questionnaire, found on our website at https://revenue.alabama.gov/.

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: Taxpayers who have an account with the Alabama Department of Revenue may register and make e-payments using My Alabama Taxes. For assistance in signing up for or using MAT, call the MAT Help Desk toll free at 1-800-322-4106 and select the appropriate option for your needs.
  • ACH Credit – Taxpayers making e-payments via ACH Credit must be pre-approved by ADOR. To register, complete and submit Form EFT:001 entitled EFT Authorization Agreement Form. Technical assistance with making a payment using ACH Credit, call the toll free hotline (1-800-322-4106 or 334-242-0192, option 7) from 8:00 a.m. through 5:00 p.m. (Central Standard Time).
  • Pay Online: Alabama Interactive – Extension Payments and Alabama Interactive – Estimate Payments 
  • Credit Card Payments – You may be able to use your credit card to pay your tax liability with Official Payments Corporation, 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, 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 the Official Payments website 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.
    • ValuePaymentSystems (BillMeLater, Discover/Novus, MasterCard or Visa)

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, 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.

Payment Options for Individual Income Tax

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:

  • ACH Debit: You may pay by ACH Debit by going to My Alabama Taxes. 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. Signing up or using MAT, call the MAT Help Desk toll free at 1-800-322-4106 and select the appropriate option for your needs.
  • Pay Online: Alabama Interactive
  • Credit Card Payments: You may be able to use your credit card to pay your tax liability with Official Payments Corporation, 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, 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 the Official Payments website 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.
    • ValuePaymentSystems (BillMeLater, Discover/Novus, MasterCard or Visa)

Pass-Thru Entities: Estates and Trusts (Form 41)

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

Payment Options for Pass-thru Entities-Estates and Trusts

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.

  • Pay Online: Alabama Interactive
  • ACH Debit: Taxpayers who have an account with the Alabama Department of Revenue may register and make e-payments using My Alabama Taxes. Signing up or using MAT, call the MAT Help Desk toll free at 1-800-322-4106 and select the appropriate option for your needs.

Pass-Thru Entities: Partnerships & LLCs (Form 65 & Form PTE-C)

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.

Payment Options for Pass-Thru Entities- Partnerships & LLCs

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: Taxpayers who have an account with the Alabama Department of Revenue may register and make e-payments using My Alabama Taxes.  To sign up to use MAT, call the Help Desk toll free at 1-800-322-4106 and select the appropriate option.
  • ACH Credit: Taxpayers making e-payments via ACH Credit must be pre-approved by ADOR. To register, complete and submit Form EFT:001 entitled EFT Authorization Agreement Form. Technical assistance with making a payment using ACH Credit, call the toll free hotline (1-800-322-4106 or 334-242-0192, option 7) from 8:00 a.m. through 5:00 p.m. (Central Standard Time).
  • Pay Online: Alabama Interactive
  • Credit Card Payments : You may be able to use your credit card to pay your tax liability with Official Payments Corporation. You may choose to use your Discover/Novus, MasterCard, Visa or American Express card. There is a convenience fee for these services that is paid to Official Payments Corporation. This convenience fee is determined by the provider and may vary.
    • Official Payments Corporation (Discover/Novus, MasterCard, Visa or American Express): Visit the Official Payments website 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.

Pass-Thru Entities – Subchapter S Corporations (Form 20S)

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.

Payment Options for Pass-Entities- Subchapter S Corporations

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: Taxpayers who have an account with the AlabamaDepartment of Revenue may register and make e-payments using My Alabama Taxes. Signing up or using MAT, call the MAT Help Desk toll free at 1-800-322-4106 and select the appropriate option for your needs.
  • ACH Credit: Taxpayers making e-payments via ACH Credit must be pre-approved by ADOR. To register, complete and submit Form EFT:001 entitled EFT Authorization Agreement Form. Technical assistance with making a payment using ACH Credit, call the toll free hotline (1-800-322-4106 or 334-242-0192, option 7) from 8:00 a.m. through 5:00 p.m. (Central Standard Time).
  • Pay Online: Alabama Interactive
  • Credit Card Payments: You may be able to use your credit card to pay your tax liability with Official Payments Corporation. You may choose to use your Discover⁄Novus, MasterCard, Visa or American Express card. There is a convenience fee for these services that is paid to Official Payments Corporation. This convenience fee is determined by the provider and may vary.
    • Official Payments Corporation (Discover/Novus, MasterCard, Visa or American Express): Visit the Official Payments website 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.

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 using My Alabama Taxes (MAT) at https://myalabamataxes.alabama.gov. 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.