Alabama’s business privilege tax is filed on Form CPT, PPT or BPT-IN. When the payment is under $750 and goes by check, Form BPT-V travels with it. At $750 or more the payment must be electronic, and section 41-1-20 of the Code of Alabama backs that with what the voucher calls “substantial penalties”.
The 2026 voucher is for taxable year 2026. For a calendar-year business, that means the determination period ending December 31, 2025.
Which return the payment belongs to
The voucher has a “Form Type” row with three boxes:
- CPT, the corporation business privilege tax return
- PPT, the pass-through entity business privilege tax return
- BPT-IN, the initial return a business files after it first qualifies or incorporates
Mark one. A separate checkbox marks the payment as an extension payment. The instructions say BPT-V must be used for automatic extension payments too, unless they are paid electronically.
Calendar, fiscal or initial
Three period boxes sit above the form type:
Calendar year
For a December 31 year end. The voucher already reads “Taxable Year 2026 – determination period ending 12/31/2025”.
Fiscal year
Enter the month and day the 2026 determination period ends.
BPT initial return
Enter the qualification date, the same date as on Form BPT-IN, line 2a.
Identification: FEIN first
The voucher has three identification boxes and you normally fill only the first. The FEIN comes first. The BPT account number is used only if the business has no FEIN. If the FEIN has not been issued yet, give the entity ID number the Alabama Secretary of State’s office assigned on the incorporation or qualification documents.
Then the amount paid and the legal name and complete mailing address of the taxpayer.
Print it, don’t write on it
The 2026 voucher prints a two-dimensional barcode holding the data you typed. The form tells you to use its own Print button to create the barcode, and not to handwrite anything. It needs Adobe Reader or Acrobat; other PDF viewers may not run the form’s features. Yellow fields calculate themselves.
Mailing it and when
Detach the voucher and mail it with the full payment and the return to:
Alabama Department of Revenue
Business Privilege Tax Section
PO Box 327320
Montgomery, AL 36132-7320
The return is due no later than the corresponding federal income tax return. The financial institution group files with the Alabama financial institution excise tax return instead. Whatever the filing date, the voucher says full payment is due by the original due date of the return, without regard to any filing extension.
Official PDF: Form BPT-V — Official PDF (revenue.alabama.gov)
Quick questions
Do I need BPT-V if I pay through My Alabama Taxes?
The voucher is not required for electronic payments. To pay through My Alabama Taxes you need a Sign On ID and Access Code.
The tax is $1,200. Can I mail a check with BPT-V?
Payments of $750 or more for a single business tax have to be made electronically under section 41-1-20, so the voucher does not apply.
Documents checked
- Alabama Department of Revenue, Form BPT-V Business Privilege Tax Payment Voucher, taxable year 2026, with instructions (revenue.alabama.gov)