Yes. According to Reg. 810-3-2-.01- Individuals domiciled within Alabama (residents) are taxable on their income, whether earned within or without Alabama, subject to certain exclusions and exemptions as provided under Alabama income tax law, regardless of their physical presence within Alabama at any time during the taxable year. Alabama residents should file a Resident Individual Income Tax Return, Form 40 or 40A, each year.
Yes. According to Reg. 810-3-2-.01- Individuals domiciled within Alabama (residents) are taxable on their income, whether earned within or without Alabama, subject to certain exclusions and exemptions as provided under Alabama income tax law, regardless of their physical presence within Alabama at any time during the taxable year. Alabama residents should file a Resident Individual Income Tax Return, Form 40 or 40A, each year.
Yes, Alabama allows resident individuals to claim a tax credit for income taxes imposed by other states. This credit is claimed on Form 40, Schedule CR. A copy of the other state’s return and a copy of the state Schedule K-1 should be included as documentation of this credit.
If the individual does not file an individual income tax return in the other state or the state provides an exclusion of income, include a proforma return calculating the tax at the other state’s rate and a copy of the state Schedule K-1 as documentation of this credit.
Note: Any Pass-Through Entity tax deducted on the Pass-Through Entity’s federal return, which reduces the taxable income reported on the owner’s K-1, should be added back to compute Alabama taxable income.
The MAT system only recognizes that a return is missing. It does not take into account whether or not you met the filing requirement for that particular tax period. If you were not required to file a tax return for that tax year, please disregard the notification.
Form 40 No Payment:
Alabama Department of Revenue, P O Box 154, Montgomery, AL 36135-0001.
Form 40 with Payment:
Alabama Department of Revenue, P O Box 2401, Montgomery, AL 36140-0001
Form 40A No Payment:
Alabama Department of Revenue, P O Box 327465, Montgomery, AL 36132-7465
Form 40A with Payment:
Alabama Department of Revenue, P O Box 327477, Montgomery, AL 36132-7477
Form 40NR –
Alabama Department of Revenue, P O Box 327469, Montgomery, AL 36132-7469
Generally, your Alabama Individual Income Tax Return is due on April 15th, unless the 15th is a weekend or holiday, then the return is due the next business day.
Part year residents whose filing status is “Single” must file if gross income for the year is at least $4,000 while an Alabama resident. Part year residents whose filing status is “Married Filing Separate Return” must file if gross income for the year is at least $5,250 while an Alabama resident. Part year residents whose filing status is “Head of Family” must file if gross income for the year is at least $7,700 while an Alabama resident. Those whose filing status is “Married Filing Joint Return” and whose gross income for the year is at least $10,500 must file an Alabama Individual Income Tax Return while an Alabama resident.
Nonresidents must file a return if their Alabama income exceeds the allowable prorated personal exemption.
All forms are available for download on this website. For the most used current year forms go to Individual Income Tax – Alabama Department of Revenue. For additional forms, including prior year forms, go to https://revenue.alabama.gov/forms/?d=income. You can filter by year and category or search for the form you need.
Current forms and booklets are also available at the nearest Alabama Taxpayer Service Center. Go to https://www.revenue.alabama.gov/help-center/ for location and contact information.
You may also place an order online for forms to be mailed to you by going to https://www.revenue.alabama.gov/order-bulk-forms.
