Alabama Form BIT-V accompanies a payment of less than $750 for a Form 20C or Form 20C-C corporate income tax return when you pay by mail. The voucher identifies the corporation, the tax year and the reason for the payment. Its two return-type boxes also determine which mailing address to use.
Who needs BIT-V, and who pays electronically?
Use BIT-V for a qualifying paper payment of corporate income tax, including an estimated or extension payment. A single business tax payment of $750 or more must be electronic under the rule printed on the form. Do not send BIT-V when no payment is due or when you have paid electronically.
The PDF linked below carries revision 5/18, even though its download address is in the department’s January 2026 upload directory. ALDOR’s corporate payment FAQ also says that payments below $750 sent outside the electronic system must include BIT-V. A business privilege tax payment uses a different voucher, Form BPT-V.
How to complete the BIT-V voucher
The marked image identifies the form-type choices as marker 1 and the payment-type row as marker 2. These markers are annotations added to the image; the official voucher has unnumbered fields.
| Voucher field | What to enter | Record to use |
|---|---|---|
| Tax period | The final day of the corporation’s taxable year. | The tax year covered by the return. |
| Form type, marker 1 | Mark 20C or 20C-C to identify the return being paid. | The corporate return, including whether it is consolidated. |
| Payment type, marker 2 | Select one: Return, Amended, Estimate or Extension. | The purpose of this payment. |
| FEIN | The corporation’s federal employer identification number. | The entity’s tax identification records. |
| Amount paid | The amount enclosed with this voucher. | The payment being submitted. |
| Legal name and address | The taxpayer’s legal name and complete mailing address. | The corporation’s identifying information. |
A corporation paying an estimated installment selects Estimate in the payment row and still identifies 20C or 20C-C in the form row. The tax-period field asks for the year-end date, so it should not be replaced with the date you write the check.
When is the payment due?
The balance is due by the original due date of Form 20C or Form 20C-C. An extension to file the return does not extend the payment deadline. The voucher warns that late payment can result in interest and penalties.
For estimated payments, BIT-V lists the fifteenth day of April, June, September and December for calendar-year corporations. For a fiscal-year corporation, it lists the fifteenth day of the fourth, sixth, ninth and twelfth months of that fiscal year. Those are the dates printed in the voucher instructions; consult the department’s instructions for the relevant return year when establishing your filing calendar.
Download, print and mail BIT-V
Download the official BIT-V PDF and open it in Adobe Reader or Acrobat. The PDF’s compatibility instructions require typed entries and its own green Print button, which generates the barcode. They warn that printing through the application’s File or Menu command can produce blank pages.
Detach the voucher at the indicated line and mail it with payment. Both destinations are Alabama Department of Revenue, Income Tax Administration Division, Corporate Tax Section. For Form 20C, use PO Box 327435, Montgomery, AL 36132-7435. For a consolidated Form 20C-C payment, use PO Box 327437, Montgomery, AL 36132-7437.
For an electronic payment, follow ALDOR’s corporate payment instructions. They describe My Alabama Taxes access and the available payment methods. Paying there does not file the corporate return: the FAQ states that corporate income tax returns cannot be filed through My Alabama Taxes.