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.

If you know you cannot file your return by the due date, you do not need to file for an extension. You will automatically be granted an automatic six-month extension until October 15th to file. NO EXTENSION FORM (PAPER OR ELECTRONIC) IS REQUIRED TO BE FILED. There is no extension for payments.

If you anticipate that you will owe additional tax on your return you should submit your payment with a payment voucher (Form 40V) by April 15th. Except in cases where taxpayers are abroad, no extension will be granted for more than 6 months. An extension means only that you will not be assessed a penalty for filing your return after the due date. Interest on the additional tax due from the due date of the return and any penalties will be assessed if applicable to your return.

You can obtain the 40V from our forms page https://revenue.alabama.gov/forms/ enter “40V” in the search and select the 40V for the tax year you are paying.

You may also make an extension payment online via https://myalabamataxes.alabama.gov/ or https://www.alabamainteractive.org/taxextension/.

Yes, almost any return that can be filed electronically for the IRS can also be filed electronically for Alabama. For more information go to PC Online Filing, scroll down to “Online & CD/Download Products”.

You can also electronically file for free through My Alabama Taxes (MAT). For more information on MAT filing go to https://revenue.alabama.gov/services/my-alabama-taxes-sign-up/.

Check with your Authorized IRS E-file Provider to determine if this option is available to you! Almost any return that can be filed electronically for the IRS can also be filed electronically for Alabama. More on the Alabama Electronic Filing Program.

The Simplified Short Form or 40EZ is available online to taxpayers who meet all of the following requirements:
• Is an Alabama resident.
• Has filed an Alabama Income Tax Return in a prior year or has a valid Alabama Driver’s License.
• Has a filing status of either Single or Married Filing Jointly.
• Has not made any estimated tax payments for the tax year.
• Has a total combined wage income of less than $100,000.
• Has no reportable income other than wages (no interest, dividends, retirement, pension, rents, gains, losses, etc.).
• Will claim no dependents.
• Will claim no itemized deductions.
• Will claim no federal income tax deduction.
• Will claim no income tax credits or adjustments to income.

Go to https://myalabamataxes.alabama.gov/ under “Quick Links” for Individuals, select the “File a Simplified Short Form 40EZ”. Note: The link may not be available before the IRS opens for e-file opens or after the due date of the return.

Since the only deductions allowed filing the simplified short form are the optional increased standard deduction and personal exemption, a taxpayer may benefit from filing a Form 40 rather than a Form 40EZ. The Form 40EZ is beneficial to those who have only wages and meet the requirements shown above. If you need to amend your Form 40EZ for any reason you will need to submit a paper Form 40 or Form 40A.

Additionally, by filing a Form 40EZ you agree to the following statement before submitting your return.

“Pursuant to Act 2017-405, Ala. Acts 2017, by claiming the optional, increased standard deduction, I acknowledge that I am knowingly and voluntarily foregoing any right to claim the federal income tax deduction otherwise allowed by section 40-18-15, Ala. Code 1975. I also acknowledge that I am knowingly and voluntarily foregoing the right to claim any and all other deductions, credits, and exemptions that would otherwise be available to me.”

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.

Complete a new Individual Tax Return, making any necessary changes.
Check the “Amended” box at the top of the first page of the return.
Attached a detailed explanation page of all the changes made to the return.
If you are making changes to any of the following Schedules (A, B, C, CR & DC, E, or F), please be sure to attach a copy of the corrected schedule to your amended return.

Mail completed return and supporting documentation to:

Alabama Department of Revenue
Individual & Corporate Tax
P O Box 327464
Montgomery, AL. 36132-7464

When completing the amended return, please be sure to include any previous refund you were due/previous payment(s) made.  Failure to do so will result in a miscalculation of the amended refund or amount due.

To protect your privacy, our office cannot send copies of individual tax returns to you electronically. You may obtain a copy of your Alabama tax return by mailing to us an Alabama Form 4506-A Request for Copy of Tax Form or Individual Income Tax Account Information. There is a $5 fee for this information, and we ask that you allow 8 to 10 weeks for processing. Print a copy of the Alabama Form 4506-A.

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. 810-3-15-.21 - Nonresident individuals receiving taxable income from property owned or business transacted (including wages for personal services) within Alabama are taxable on such income from within Alabama. They should file a Nonresident Individual Income Tax Return, Form 40NR, each year.

Please allow 24 to 48 business hours after electronically filing your return before checking on your return or your refund status. If our office shows no record of receiving your tax return after that time, please check your submission for a rejection before you resubmit your return electronically or mailing a copy to the appropriate address indicated on your return.

Please allow 6-8 weeks from the time you mailed your return to begin checking the status of your return or refund status. If our office shows no record of receiving your tax return after that time, you may submit it electronically or mailing another copy to the appropriate address indicated on your return.

You can verify your return at My Alabama Taxes. Look for “Enter a return verification code/Verify my return” under “Individuals.” You are not required to log in to My Alabama Taxes to complete this task.