Individual Income
| Form | Making a Payment | Receiving a Refund | Not Receiving a Refund or Making a Payment |
|---|---|---|---|
| Current Form 40 – Individual Income Tax Return | Alabama Department of Revenue P. O. Box 2401 Montgomery, AL 36140 -0001 | Alabama Department of Revenue P.O. Box 154 Montgomery, AL 36135-0001 | Alabama Department of Revenue P.O. Box 327469 Montgomery, AL 36132-7469 |
| Current Form E40- Individual Income Tax Return (Payments) | Alabama Department of Revenue P. O. Box 327467 Montgomery, AL 36132-7467 | ||
| Current Form 40A- Individual Income Tax Return (Short Form) | Alabama Department of Revenue P. O. Box 2401 Montgomery, AL 36140 -0001 | Alabama Department of Revenue P.O. Box 154 Montgomery, AL 36135-0001 | Alabama Department of Revenue P.O. Box 327469 Montgomery, AL 36132-7469 |
| Current Form 40NR – Individual Income Tax Return (Nonresidents) | Alabama Department of Revenue P. O. Box 2401 Montgomery, AL 36140 -0001 | Alabama Department of Revenue P.O. Box 154 Montgomery, AL 36135-0001 | Alabama Department of Revenue P.O. Box 327469 Montgomery, AL 36132-7469 |
| Form 40 ES – Estimated Tax Payment Voucher | Alabama Department of Revenue Individual Estimates P. O. Box 327485 Montgomery, AL 36132-7485 | ||
| Form 40X – Amended Returns (For 2007 and prior years) | Alabama Department of Revenue P.O. Box 327464 Montgomery, AL 36132-7464 | ||
| Form WNR-V Withholding on Sales or Transfers of Real Property and Associated Tangible Personal Property by Nonresidents | Alabama Department of Revenue Income Tax Administration Division P. O. Box 327480 Montgomery, AL 36132-7480 | ||
| Prior Year Individual Income Tax Returns and all Other Correspondence | Alabama Department of Revenue P. O. Box 327464 Montgomery, AL 36132-7464 |
Corporate Income
| Form | Making a Payment | Not Making a Payment | Federal Audit Change |
|---|---|---|---|
| Form 20C – Alabama Corporation Income Tax Return | Alabama Department of Revenue Income Tax Administration Division Corporate Tax Section P.O. Box 327435 Montgomery, AL 36132-7435 | Alabama Department of Revenue Income Tax Administration Division Corporate Tax Section P.O. Box 327430 Montgomery, AL 36132-7430 | Alabama Department of Revenue Income Tax Administration Division Corporate Tax Section P.O. Box 327451 Montgomery, AL 36132-7451 |
| Form 20C-C Consolidated Corporate Income Tax Return | Alabama Department of Revenue Corporate Tax Section P. O. Box 327437 Montgomery, AL 36132-7437 | Alabama Department of Revenue Corporate Tax Section P. O. Box 327437 Montgomery, AL 36132-7437 | Alabama Department of Revenue Corporate Tax Section P. O. Box 327451 Montgomery, AL 36132-7451 |
Financial Institution Excise Tax
| Form | Making a Payment | Not Making a Payment |
|---|---|---|
| Form ET1 – Financial Institution Excise Tax Return | Alabama Department of Revenue Income Tax Administration Division Financial Institution Excise Unit P. O. Box 327439 Montgomery, AL 36132-7439 | Alabama Department of Revenue Income Tax Administration Division Financial Institution Excise Unit P. O. Box 327439 Montgomery, AL 36132-7439 |
| Form ET-1C – Consolidated Financial Institution Excise Tax Return | Alabama Department of Revenue Income Tax Administration Division Financial Institution Excise Unit P. O. Box 327437 Montgomery, AL 36132-7437 | Alabama Department of Revenue Income Tax Administration Division Financial Institution Excise Unit P. O. Box 327437 Montgomery, AL 36132-7437 |
| Form ET-C Election for filing a Consolidated Financial Institution Excise Tax Return | To file electronically using My Alabama Taxes (MAT) |
Pass Thru Entity Section
| Form | Making a Payment | Not Making a Payment |
|---|---|---|
| Form 20S – Alabama S-Corporation Information/Tax Return | Alabama Department of Revenue Income Tax Administration Division Pass Through Entity Section P.O. Box 327444 Montgomery, AL 36132-7444 | Alabama Department of Revenue Pass Through Entity Section P.O. Box 327441 Montgomery, AL 36132-7441 |
| Form 65 – Partnership/Limited Liability Company Return of Income | Alabama Department of Revenue Income Tax Administration Division P.O. Box 327441 Montgomery, AL 36132-7441 | Alabama Department of Revenue Income Tax Administration Division P.O. Box 327441 Montgomery, AL 36132-7441 |
| Form PTEC – Alabama Nonresident Composite Payment Return and Extension | Alabama Department of Revenue Income Tax Administration Division Pass Through Entity Section P.O. Box 327444 Montgomery, AL 36132-7444 | |
| Form PTE-V – Alabama Pass Through Entities Payment Voucher | Alabama Department of Revenue Income Tax Administration Division Pass Through Entity Section P.O. Box 327444 Montgomery, AL 36132-7444 | |
| Form 41 – Fiduciary Income Tax Return | Alabama Department of Revenue Income Tax Administration Division P.O. Box 327444 Montgomery, AL 36132-7444 | Alabama Department of Revenue Income Tax Administration Division P.O. Box 327440 Montgomery, AL 36132-7440 |
| Form EPT-Electing Pass-Through Entity Payment Return | Alabama Department of Revenue Income Tax Administration Division Pass Through Entity Section P.O. Box 327444 Montgomery, AL 36132-7444 | Alabama Department of Revenue Income Tax Administration Division Pass Through Entity Section P.O. Box 327444 Montgomery, AL 36132-7444 |
Business Privilege
| Form | Making a Payment | Not Making a Payment |
|---|---|---|
| Form CPT – Alabama Business Privilege Tax Return and Annual Report (For C-Corporations Only) | Alabama Department of Revenue Business Privilege Tax Section P.O. Box 327320 Montgomery AL 36132-7320 | Alabama Department of Revenue Business Privilege Tax Section P.O. Box 327431 Montgomery AL 36132-7431 |
| Form PPT – Alabama Business Privilege Tax Return and Annual Report (For Pass-Through Entities Only) | Alabama Department of Revenue Business Privilege Tax Section P.O. Box 327320 Montgomery AL 36132-7320 | Alabama Department of Revenue Business Privilege Tax Section P.O. Box 327431 Montgomery AL 36132-7431 |
| Form BPT-IN – Alabama Initial Business Privilege Tax Return (2009 and after) | Alabama Department of Revenue Business Privilege Tax Section P.O. Box 327320 Montgomery AL 36132-7320 | |
| Form PSA – Alabama Business Privilege Tax Return and Annual Report (2004 and prior) | Alabama Department of Revenue Business Privilege Tax Section P.O. Box 327431 Montgomery AL 36132-7431 | |
| Address for FedEx and UPS deliveries to ADOR, Business Privilege Tax Section | Alabama Department of Revenue Income Tax Administration Division, Business Privilege Tax Section Room 403A 338 S. Jackson Street Montgomery AL 36104 | Alabama Department of Revenue Income Tax Administration Division, Business Privilege Tax Section Room 403A 338 S. Jackson Street Montgomery AL 36104 |
Withholding Tax
| Form | Address |
|---|---|
| Form 4506-W Request for Copy of Withholding Forms | Alabama Department of Revenue Income Tax Administration Division Withholding Tax Section P. O. Box 327480 Montgomery, AL 36132-7480 |
| Form A-1 and Form A-6 | Alabama Department of Revenue Withholding Tax Returns P. O. Box 327483 Montgomery, AL 36132-7483 |
| Form A-3 with W-2s attached – Due on or Before January 31 | Alabama Department of Revenue Withholding Tax Section P. O. Box 327480 Montgomery, AL 36132-7480 |
| Form 1099 with Alabama income tax withheld – Due on or before January 31 with Form A-3 and W-2’s | Alabama Department of Revenue Withholding Tax Section P. O. Box 327480 Montgomery, AL 36132-7480 |
| Form 1096/1099 (Without Tax Withheld) – Due on or before March 15th | Alabama Department of Revenue P. O. Box 327489 Montgomery, AL 36132-7489 |
| General Correspondence | Alabama Department of Revenue Withholding Tax Section P. O. Box 327480 Montgomery, AL 36132-7480 |
Address for FedEx and UPS deliveries to ADOR Withholding Department
Alabama Department of Revenue
Income Tax Administration, Withholding Tax Section Room 416
338 S. Jackson Street
Montgomery, AL 36104