BIT-V: Business Income Tax Payment Voucher (Form BIT-V) (Revision)
Alabama · Alabama DOR · Used for tax years 2025
Form BIT-V is Alabama’s Business Income Tax Payment Voucher for payments toward Form 20C or Form 20C-C income taxes. It identifies the taxpayer, tax period, form and payment type, and amount paid.
Who files this form
For tax year 2025, taxpayers paying less than $750 in income tax due on Form 20C or Form 20C-C must submit Form BIT-V with their payment, unless they pay electronically.
The voucher is also required with corporate income tax estimated payments and extension payments unless the payment is electronic.
Do not submit Form BIT-V if no payment is due or if you pay electronically. All single business tax payments of $750 or more must be made electronically.
When it's due
For tax year 2025:
- Form BIT-V and full payment are due by the original due date of the Form 20C or Form 20C-C return. The voucher does not print a specific calendar date for that deadline.
- Calendar-year corporations' estimated income tax payments are due April 15, June 15, September 15, and December 15, 2025.
- Fiscal-year corporations' estimated payments are due on the 15th day of the fourth, sixth, ninth, and twelfth months of the fiscal year.
An extension to file the return does not extend the time to pay. Late payments are subject to applicable interest and penalties.
What you'll need
To complete the voucher, have these details ready:
- The last day of the taxpayer's taxable year.
- The entity's Federal Employer Identification Number (FEIN).
- The taxpayer's legal name and complete mailing address.
- The amount being paid.
- The form being paid: Form 20C or Form 20C-C.
- The payment type: return, amended, estimate, or extension.
Include your full payment when mailing the voucher. To pay through My Alabama Taxes (MAT), you need a Sign On ID and Access Code.
How to file
Enter the tax period, FEIN, payment amount, legal name, and mailing address. Mark the appropriate form type and payment type. Detach the voucher and mail it with your full payment.
For Form 20C, C corporations:
Alabama Department of Revenue
Income Tax Administration Division
Corporate Tax Section
PO Box 327435
Montgomery, AL 36132-7435
For Form 20C-C, consolidated corporations:
Alabama Department of Revenue
Income Tax Administration Division
Corporate Tax Section
PO Box 327437
Montgomery, AL 36132-7437
Electronic payment: All single business tax payments of $750 or more must be made electronically. For payment information through My Alabama Taxes (MAT), visit www.myalabamataxes.alabama.gov. A Sign On ID and Access Code are required to log in. Do not submit Form BIT-V when paying electronically.
Common mistakes
- Sending an unnecessary voucher: Do not submit Form BIT-V if no payment is due or if the payment was made electronically.
- Making a payment of $750 or more without paying electronically: Electronic payment is required for all single business tax payments at or above this amount. Substantial penalties may apply for noncompliance.
- Treating a filing extension as extra time to pay: Full payment is still due by the original return due date. Late payment can result in interest and penalties.
- Checking multiple payment-type boxes: The voucher says to check only one box.
- Mailing the voucher without full payment: The form directs you to detach the voucher and mail it with your full payment.
Questions people ask
Do I need Form BIT-V if I pay electronically?
No. Form BIT-V is never required for an electronic payment, and the form says not to submit it when payment was made electronically.
Can I mail a single business tax payment of exactly $750?
The form requires electronic payment for all single business tax payments of $750 or more.
Does an extension give me more time to pay?
No. An extension to file an annual income tax return does not extend the payment deadline. Full payment is due by the original return due date.
What date goes in the Tax Period field?
Enter the last day of the taxpayer's taxable year.
Do Form 20C and Form 20C-C payments use the same mailing address?
No. Form 20C payments go to PO Box 327435, Montgomery, AL 36132-7435. Form 20C-C payments go to PO Box 327437, Montgomery, AL 36132-7437. Both are addressed to the Alabama Department of Revenue, Income Tax Administration Division, Corporate Tax Section.