PTE-V: Pass Through Entity Payment Voucher (Revision)
Alabama · Alabama DOR · Used for tax years 2025
Alabama Form PTE-V is a payment voucher for nonelectronic income tax payments associated with Form 20S, PTE-C, or EPT. It identifies the entity, tax period, form and payment type, and amount paid.
Who files this form
Complete Form PTE-V when making a nonelectronic income tax payment for Form 20S, PTE-C, or EPT. Submit the voucher and required payment with the tax return.
The voucher is also required for nonelectronic estimated income tax 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 2025:
- Return payments: Form PTE-V and full payment are due by the original due date of Form 20S, PTE-C, or EPT. The voucher does not give a specific calendar date for these returns.
- Calendar-year estimated payments: Payments for calendar-year corporations and electing pass-through entities are due April 15, June 15, September 15, and December 15, 2025.
- Fiscal-year estimated payments: Payments for fiscal-year corporations and electing pass-through entities are due on the 15th day of the fourth, sixth, ninth, and twelfth months of the fiscal year.
An extension to file does not extend the payment deadline. Late payments are subject to 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).
- The taxpayer’s legal name and complete mailing address.
- The last day of the taxpayer’s taxable year.
- The form being paid: 20S, PTE-C, or EPT.
- The payment type: return, amended, estimate, or extension payment.
- The amount being paid.
Include your full payment with the voucher. For a payment submitted with a tax return, include the return as well.
How to file
Paper payments
- Enter the last day of the taxable year in the Tax Period field.
- Mark the appropriate Form Type and select only one Payment Type box.
- Enter the FEIN, payment amount, legal name, and complete mailing address.
- Detach the voucher and mail it with your full payment. Include the tax return when making a payment with the return.
Mail to:
Alabama Department of Revenue
Pass Through Entity Section
PO Box 327444
Montgomery, AL 36132-7444
Place the items loose in the envelope. Do not staple or otherwise attach the payment, voucher, or return to each other.
Electronic payments
All single business tax payments of $750 or more must be made electronically. To pay through My Alabama Taxes (MAT), you must have a Sign On ID and Access Code. Visit www.myalabamataxes.alabama.gov for more information.
Do not submit Form PTE-V for an electronic payment.
Common mistakes
- Sending a voucher when none is needed: Do not submit Form PTE-V if no payment is due or the payment was made electronically.
- Attaching the payment or voucher: 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 still 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, and the form says not to submit it in that situation.
When is electronic payment required?
All single business tax payments of $750 or more must be made electronically.
What do I need to pay through My Alabama Taxes?
You need a Sign On ID and Access Code to log in. The form directs taxpayers to www.myalabamataxes.alabama.gov for more information.
Does an extension give me more time to pay?
No. An extension to file the annual income tax return does not extend the time to pay. Full payment is due by the return’s original due date.
What date goes in the Tax Period field?
Enter the last day of the taxpayer’s taxable year.