PTE-V: Pass Through Entity Payment Voucher (Revision)
Alabama · Alabama DOR · Used for tax years 2024
Alabama Form PTE-V is a payment voucher for non-electronic income tax payments for Form 20S, PTE-C, or EPT. It identifies the taxpayer, tax period, form and payment type, and amount paid.
Who files this form
Complete Form PTE-V when making a non-electronic income tax payment for Form 20S, PTE-C, or EPT. This includes payments submitted with a return, estimated payments, and extension payments.
Do not submit Form PTE-V if no payment is due or if you paid electronically.
When it's due
For tax year 2024:
- Form PTE-V and full payment are due by the original due date of the Form 20S, PTE-C, or EPT return. The voucher does not print a specific calendar date for that deadline.
- Calendar-year corporations and electing pass-through entities must make estimated income tax payments by April 15, June 15, September 15, and December 15, 2024.
- Fiscal-year corporations and electing pass-through entities must make estimated payments by the 15th day of the fourth, sixth, ninth, and twelfth months of their fiscal year.
An extension to file does not extend the time to pay. Late payments result in applicable interest and penalties.
What you'll need
Have the following information ready to complete the voucher:
- The entity’s Federal Employer Identification Number (FEIN).
- Its legal name and complete mailing address.
- The last day of its taxable year.
- The form the payment is for: 20S, PTE-C, or EPT.
- The payment type and amount paid.
Mail the completed voucher with your full payment. If paying with a tax return, submit the return as well, keeping the items loose in the envelope.
For electronic payments through My Alabama Taxes (MAT), you need a Sign On ID and Access Code.
How to file
For a non-electronic payment:
- Enter the last day of the entity’s taxable year under Tax Period.
- Mark the appropriate Form Type box: 20S, PTE-C, or EPT.
- Select one Payment Type: Return, Amended, Estimate, or Extension Payment.
- Enter the FEIN, amount paid, legal name, and complete mailing address.
- Detach the voucher and mail it with full payment. For a payment made with a return, include the return. Do not staple or attach the items to each other.
Mail to:
Alabama Department of Revenue
Pass Through Entity Section
PO Box 327444
Montgomery, AL 36132-7444
All single business tax payments of $750 or more must be made electronically. For information about paying through My Alabama Taxes (MAT), visit www.myalabamataxes.alabama.gov. You need a Sign On ID and Access Code to log in. Do not submit Form PTE-V for an electronic payment.
Common mistakes
- Sending a voucher when it is not needed: Do not submit Form PTE-V if no payment is due or the payment was made electronically.
- Attaching the documents together: Do not staple or otherwise attach the payment, voucher, or return to each other. Place them loose in the envelope.
- Treating a filing extension as extra time to pay: Full payment is due by the return’s original due date. Late payment results in applicable interest and penalties.
- Ignoring the electronic payment requirement: Single business tax payments of $750 or more must be electronic. Substantial penalties can be assessed for noncompliance.
- Selecting multiple payment types: Check only one Payment Type box.
Questions people ask
Do I need Form PTE-V if I pay electronically?
No. Form PTE-V is never required for an electronic payment.
Can I use this voucher for an estimated or extension payment?
Yes. Prepare and submit Form PTE-V with a non-electronic income tax estimated payment or extension payment.
Does an extension give me more time to pay?
No. An extension to file the annual return does not extend the payment deadline. Full payment is due by the original due date of the return.
What date goes in the Tax Period field?
Enter the last day of the entity’s taxable year.
When must a business tax payment be electronic?
All single business tax payments of $750 or more must be made electronically. The form warns that substantial penalties can be assessed for noncompliance.