Alabama Form 40V – Payment Voucher
Last reviewed: 2025-11-12
Use the Alabama Tax Form Calculator Form AL-40V: Alabama Form 40V – Payment Voucher as a stand alone tax form calculator to quickly calculate specific amounts for your 2026 Alabama state tax return. Alternatively, you can use one of our Combined Federal and State Tax Estimators to quickly calculate your salary, tax, and take-home pay.
Form AL-40V, titled “Individual Income Tax Payment Voucher,” is the official form used by the Alabama Department of Revenue (ADOR) for individual taxpayers to submit a payment when filing a return, amended return, or providing an automatic-extension payment. According to ADOR instructions, the voucher must accompany any check or money order when mailing in a payment tied to a paper return, unless paying electronically.
This voucher helps ADOR accurately apply your payment to the correct taxpayer, year, and form by including your Social Security Number(s), tax period, and the exact tax form being filed (Form 40, 40A, 40NR, etc.). Using the correct voucher minimizes processing delays and prevents misallocations of payments.
How to Complete Alabama Form 40V
- Taxpayer information: Enter the primary taxpayer’s SSN, spouse’s SSN (if joint), full names, mailing address, telephone number, and the tax period (e.g., 12-31-2026). Ensure that all identifying details match your Form 40 or Form 40A submission.
- Select payment purpose: Indicate whether the payment accompanies your original return, an amended return (Form 40X), or an automatic extension request. The box selection determines how the Alabama Department of Revenue (ADOR) will apply your payment to your account.
- Payment amount: Enter the exact dollar amount you intend to pay in the “Amount Due” field. Use whole dollars and cents (e.g., 1250.00). If you are filing electronically or paying through the My Alabama Taxes (MAT) portal, do not mail this voucher — online payments automatically apply to your tax account and generate confirmation receipts.
- Detach and mail voucher: After completing the top portion, detach the voucher along the perforation and include it with your check or money order payable to Alabama Department of Revenue. Do not staple or tape the payment, voucher, or your return together. Mail the voucher and payment to:
Alabama Department of Revenue
P.O. Box 327485
Montgomery, AL 36132-7485 - Electronic payment option: Taxpayers preferring online payment can use My Alabama Taxes (MAT) to remit via bank draft or card. In this case, the 40V is not required.
Example of a Completed Alabama Form 40V
Below is an example showing how to complete the voucher for a taxpayer making an estimated payment of $1,250 for the 2026 tax year:
| Tax Year: | 2026 |
| SSN: | 123-45-6789 |
| Spouse SSN: | 987-65-4321 |
| Name(s): | John and Jane Taxpayer |
| Address: | 123 Elm Street, Birmingham, AL 35203 |
| Daytime Phone: | (205) 555-1234 |
| Amount Paid: | $1,250.00 |
This example illustrates how simple the voucher is — its sole purpose is to ensure your payment is matched to the correct taxpayer record. By clearly listing the tax year, SSN, and payment amount, processing delays can be avoided. Always retain a copy of both the voucher and check for your records.
| 1 | Tax Year (e.g., 2026) | |
| 2 | Your Social Security Number | |
| 3 | Spouse’s SSN (if joint return) | |
| 4 | Your Name | |
| 5 | Address (street, city, state, ZIP) | |
| 6 | Daytime Phone Number | |
| 7 | Payment Amount (U.S. dollars and cents) | |
Mail to: Alabama Department of Revenue, P.O. Box 327485, Montgomery, AL 36132-7485 | ||
Important Notes & Deadlines
The due date for a payment using Form 40V aligns with the due date of your return (typically April 15 for calendar-year filers) or the automatic extension date if filing on extension. Late payments incur interest and penalty under Alabama law.
Always ensure the payment voucher identifies the correct year, SSNs, and form type. Incorrect or missing information can delay processing and potentially lead to misapplied payments or receipt of assessment letters.
If you are paying with a check or money order, write your Social Security Number on the memo line and include a separate check for each tax year if making multiple year payments. Avoid combining multiple years on one check unless explicitly directed.
Last reviewed: 2025-11-12: If you believe this form requires an update, please contact us.
Additional Resources
- Form AL-40 – Alabama Individual Income Tax Return
- Form AL-40V – Payment Voucher
- Alabama State Tax Calculator
- Make a Payment – Alabama Department of Revenue
Using the correct voucher is a simple but critical step in submitting your Alabama tax payment properly. Whether you are submitting a payment with a paper return, making an extension payment, or filing an amended return, the Form 40V ensures your payment reaches the right account and year without delay.
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Frequently Asked Questions
How does income allocation work for part-year residents filing AL-40NR?
For part-year residents, Form AL-40NR requires a two-step process: (1) report all income from all sources on the federal-equivalent side of the return, and (2) allocate only Alabama-sourced income into the Alabama column. Income earned while you were physically residing in Alabama is generally considered Alabama-sourced, regardless of employer location. Meanwhile, income earned while domiciled outside Alabama is Alabama-sourced only if the economic activity occurred within the state—such as performing work in Alabama, operating a business there, or earning income from Alabama property. Deductions must also be apportioned: some are fully allowed, while others (e.g., certain business expenses) must be split proportionally. Accurate allocation ensures the tax is calculated only on income legally attributable to Alabama. Completing this allocation carefully often prevents over-taxation and produces a fair representation of your Alabama tax liability.
What is Alabama Schedule ATP and when is it required?
Alabama Schedule ATP is used to calculate and report additional taxes and penalties that arise when certain tax conditions are not met. Unlike other schedules that compute income or deductions, Schedule ATP focuses on situations such as early withdrawal penalties on education savings accounts, repayment requirements for certain credits, penalties for failure to file or pay timely, and other special-case tax assessments defined under Alabama law. This schedule functions as a central place where all supplemental taxes must be disclosed to ensure the taxpayer’s Form AL-40 or AL-40NR accurately reflects total liability. Failing to include required ATP entries may lead to ADOR corrections, additional assessments, or interest charges. Because of this, Schedule ATP is an essential compliance document for taxpayers who triggered any mid-year disallowed benefits, timing-related penalties, or other exceptions.
Are HSA contributions pre-tax for Alabama?
Generally pre-tax federally and often for Alabama; confirm in the state section and add in the calculator.
What is Alabama Schedule DC used for?
Schedule DC allows Alabama taxpayers to claim a deduction for qualified dependent-care expenses that enable them to work or actively seek employment. These expenses may include daycare, after-school programs, in-home childcare, or care for a disabled spouse or dependent who cannot care for themselves. Alabama’s rules parallel many federal provisions but apply at the state-deduction level rather than as a credit. To use Schedule DC, both spouses must have earned income when filing jointly unless one spouse is disabled or a full-time student. The deduction is limited by earned income, the dependency status of the individual receiving care and Alabama’s maximum per-dependent limits. Proper documentation is required for all expenses.
How does Alabama treat passive activity losses and out-of-state pass-through income?
Alabama generally follows federal passive-activity rules but requires taxpayers to separately identify passive losses on Schedule E so they can be applied only where permitted. If you have losses disallowed at the federal level, they remain disallowed in Alabama unless the state provides a separate exception. For pass-through income earned in another state, Alabama requires residents to report the full amount, then claim any allowable adjustments or credits on other schedules such as Schedule CR. The Schedule E calculator prepares totals that flow into Alabama Form 40 so the correct taxable amount appears on the return.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.