Schedule BC. The Alabama Department of Revenue now requires the use of Schedule BC – Business Credits, when claiming business tax credits. The schedule allows the taxpayer to compute the total amount of tax credits allowable. The amounts entered on the Schedule BC will carry over to the Form 20C, page 1. Many credits now must be claimed on the taxpayer’s MAT account in order to receive the credit and the Schedule BC attached to the return. For more information on credits, please visit ADOR’s Tax Incentives page and see instructions for Schedule BC.