Form FIE-V, the Financial Institution Excise Tax Payment Voucher, is the slip the Alabama Department of Revenue (ALDOR) requires with certain mailed financial institution excise tax payments. Taxpayers use it when they owe less than $750 on a Form ET-1 or Form ET-1C return, and with estimated tax and extension payments, unless they pay electronically. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form and its instructions are published by the Alabama Department of Revenue.
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What is FIE-V?
Form FIE-V, Financial Institution Excise Tax Payment Voucher, is the Alabama Department of Revenue voucher that accompanies a mailed payment of financial institution excise tax, including balance-due payments under $750 on Form ET-1 or ET-1C, estimated tax payments and extension payments.
The Income Tax Administration Division issues the form. It is a payment slip, not a return: it identifies the taxpayer, the tax period, the type of payment and the amount, so the Financial Institution Excise Tax Unit can match your check to the right account. The printed voucher shows Tax Type FIE and a box for the form the payment relates to, either ET-1 (financial institutions) or ET-1C (consolidated financial institutions).
The form has no signature block and asks for no attachments other than the payment itself. It has been enhanced to print a two-dimensional (2D) barcode that carries the data you entered, which the department says improves processing and reduces its costs.
The voucher is never required when the taxpayer pays electronically. The form tells you not to submit it if no payment is due or if the payment was remitted electronically.
Who needs to file FIE-V?
Taxpayers who owe a payment of less than $750 for income taxes due on a Form ET-1 or Form ET-1C tax return must complete Form FIE-V and submit it with the payment, unless they pay electronically.
You also prepare and submit a Form FIE-V with:
- any financial institution excise tax estimated tax payment;
- any financial institution excise tax extension payment.
Do not use the form if:
- a payment is not due;
- the payment was remitted electronically. A Form FIE-V is never required when the taxpayer pays electronically.
The form also points to Section 41-1-20, which requires electronic payment for all single business tax payments of $750 or more, and warns that substantial penalties are assessed for noncompliance. Taxpayers paying through My Alabama Taxes (MAT) need a Sign On ID and Access Code to log in.
When to file FIE-V
Form FIE-V and full payment of any tax owed are due by the original due date of the Form ET-1 or Form ET-1C tax return.
Estimated income tax payments for calendar year corporations are due by the fifteenth day of April, June, September and December. For fiscal year corporations, they are due by the fifteenth day of the fourth, sixth, ninth and twelfth months of the fiscal year.
An extension granted to file the annual income tax return is not an extension to pay: full payment of any tax owed is still due by the original due date of the return. Late payment of any income tax due results in the assessment of applicable interest and penalties.
Documents you need
- Full payment of the tax due, mailed together with the voucher; the form tells you to detach the voucher and mail it with your full payment.
How to fill out FIE-V
Open the form in Adobe Reader
Download the form and open it in Adobe Reader or Adobe Acrobat; Adobe Reader XI or higher lets you save the form data. Enter information only in fields that are not yellow, because the yellow fields are calculated for you.
Enter the tax period
In Tax Period, enter the last day of the taxpayer's taxable year.
Enter the FEIN
In FEIN, enter the entity's Federal Employer Identification Number.
Mark the payment type
Place an X in one box only under Payment Type: balance due return, estimate payment or extension payment. The printed form also lists an Amended box.
Enter the amount paid
In Amount Paid, enter the amount of the payment you are sending with this voucher.
Enter legal name and address
Enter the taxpayer's legal name and a complete mailing address, including city, state and ZIP.
Mark the form type
Place an X in the box for the form the payment relates to: ET-1 or ET-1C.
Review, download and print
Check every entry; if required fields are missing, the form shows the items to correct. Download the completed PDF from FillingPDF; the form states its PRINT FORM button must be used to generate the 2D barcode, and that nothing should be handwritten. Detach it along the printed line to mail with your payment.
How to submit FIE-V
Mail Form FIE-V with your full payment to the Financial Institution Excise Tax Unit; if you pay electronically, you do not submit the voucher at all.
- By mail: Detach the voucher along the printed line and mail it with your full payment. The form gives two addresses, both addressed to Alabama Department of Revenue, Income Tax Administration Division, Financial Institution Excise Tax Unit:
- Payment for Form ET-1 (Financial Institutions): PO Box 327439, Montgomery, AL 36132-7439.
- Payment for Form ET-1C (Consolidated Financial Institutions): PO Box 327437, Montgomery, AL 36132-7437.
- Electronically (no voucher): Use My Alabama Taxes (MAT) at www.myalabamataxes.alabama.gov with your Sign On ID and Access Code. Single business tax payments of $750 or more must be made electronically under Section 41-1-20.
Tax payment and form preparation requirements are published at www.revenue.alabama.gov. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Submitting Form FIE-V when the payment was made electronically; the form is never required for an electronic payment.
- Submitting Form FIE-V when no payment is due.
- Handwriting data on the voucher; the form says to key in your data before printing and not to handwrite anything.
- Printing with Print under Menu or File instead of the form's PRINT FORM button, which is needed to generate the 2D barcode; blank pages can print.
- Checking more than one Payment Type box; the form says to check only one.
- Mailing an ET-1C payment to the ET-1 post office box, or the reverse; each form has its own PO Box in Montgomery.
- Assuming an extension to file the return also extends the time to pay; full payment is still due by the original due date.
- Mailing a payment of $750 or more instead of paying electronically, which Section 41-1-20 requires.
Frequently asked questions
What is the Financial Institution Excise Tax Payment Voucher?
It is Form FIE-V, the Alabama Department of Revenue voucher that goes with a mailed financial institution excise tax payment. It covers balance-due payments under $750 on Form ET-1 or ET-1C, and estimated tax and extension payments.
Do I need Form FIE-V if I pay electronically?
No. The form says a Form FIE-V is never required when the taxpayer is making an electronic payment, and it tells you not to submit it if the payment was remitted electronically. Electronic payments are made through My Alabama Taxes (MAT).
When is Form FIE-V due?
With full payment by the original due date of the Form ET-1 or ET-1C return. Calendar year corporations' estimated payments are due on the 15th of April, June, September and December. Fiscal year corporations use the 15th of the fourth, sixth, ninth and twelfth months.
Where do I mail Form FIE-V?
For an ET-1 payment, mail it to Financial Institution Excise Tax Unit, PO Box 327439, Montgomery, AL 36132-7439. For an ET-1C payment, use PO Box 327437, Montgomery, AL 36132-7437. Both are under the Income Tax Administration Division.
Can I mail a payment of $750 or more with Form FIE-V?
The form says Section 41-1-20 requires electronic payment for all single business tax payments of $750 or more, and that substantial penalties are assessed for noncompliance. The voucher is for payments under $750 on returns, plus estimated and extension payments.
Does an extension to file give me more time to pay?
No. An extension granted to file the annual income tax return is not an extension to pay. Full payment is due by the original due date, and late payment results in applicable interest and penalties.
Why does Form FIE-V say not to handwrite anything?
The form prints a 2D barcode holding the data you entered, and the department says the barcode improves processing of your return. Key in your data first, then use the form's PRINT FORM button to print.
Can I fill out Form FIE-V online on FillingPDF?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not send the voucher or payment to the Alabama Department of Revenue; you mail it through the channels above.
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