Alabama Alabama Individual Income Tax Return

Alabama Individual Income Tax Return
Form 40
PRINT FORM

RESET FORM
FORM

40

Alabama

-This form has been enhanced to complete all calculations and
to compute the amount of tax due. Just key in your data prior
to printing the form. If you choose to use the fill-in option,
PLEASE DO NOT HANDWRITE ANY OTHER DATA ON THE
FORM OTHER THAN YOUR SIGNATURE. This information
will be contained in the 2-D barcode when you print the form.

*24110140*

2024

Individual Income Tax Return
RESIDENTS & PART-YEAR RESIDENTS
For the year Jan. 1 - Dec. 31, 2024, or other tax year:
• Beginning:

• Ending:

• Your social security number

• Spouse’s SSN if joint return



-It has also been enhanced to print a two dimensional (2D)
barcode. The PRINT FORM green button at the top-left corner
of the page MUST be used to generate the (2D) barcode which
contains data entered on the form. The use of a 2D barcode
vastly improves processing of your return and reduces the
costs associated with processing your return.



•
Check if primary is deceased
• Primary’s deceased date
(mm/dd/yyyy)

•
Check if spouse is deceased
• Spouse’s deceased date
(mm/dd/yyyy)

• Your first name

• Initial

• Last name

• Spouse’s first name

• Initial

• Last name

 CHECK BOX IF AMENDED RETURN  • 

• Present home address (number and street or P.O. Box number)

• City, town, or post office

• State

• ZIP code
•

Filing Status/
Exemptions

Income
and
Adjustments

Deductions
If claiming a deduction on line 12, you
must attach page
1,2 and Schedule 1
of your Federal Return, if applicable.





Foreign Country

•3  $1,500 Married filing separate. • Complete Spouse SSN
$1,500 Single
•4  $3,000 Head of Family (with qualifying person).Complete Schedule HOF
$3,000 Married filing joint
5a Alabama Income Tax Withheld (from Schedule W-2, line 18, column G) . . . . . . . . .
A – Alabama tax withheld
5b Wages, salaries, tips, etc. (from Schedule W-2, line 18, column I plus J): .Go
. . . .To
. . . W2
. . . . • 5a
6 Interest and dividend income (also attach Schedule B if over $1,500) . . . . . . . . . . . . . . . . . . . . . .Go
. . . .To
. . . Schedule
. . . . . . . . . . .B
......
7 Other income (from page 2, Part I, line 8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Go
. . . . to
. . .Page
. . . . . . 2,
. . . Part
. . . . . I. . . .
8 Total income. Add amounts in the income column for line 5b through line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9 Total adjustments to income (from page 2, Part II, line 16) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Go
. . . . To
. . . .Page
. . . . . .2,
. . . Part
. . . . . .II. . .
10 Adjusted gross income. Subtract line 9 from line 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11 Box a or b MUST be checked.
Check box a, if you itemize deductions, and enter amount from Schedule A, line 27.
Check box b, if you do not itemize deductions, and enter standard deduction (see instructions)
• a  Itemized Deductions SCH
• A b  Standard Deduction . . . . . . . . . • 11
12 Federal tax deduction (see instructions)
Go To FITD Worksheet
DO NOT ENTER THE FEDERAL TAX WITHHELD FROM YOUR FORM W-2(S) • 12
13 Personal exemption (from line 1, 2, 3, or 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 13
14 Dependent exemption (from page 2, Part III, line 2) GO
. . . . .TO
. . . .PAGE
. . . . . . . 2,
. . . PART
. . . . . . . III
. • 14
15 Total deductions. Add lines 11, 12, 13, and 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16 Taxable income. Subtract line 15 from line 10 . . . . . . . . . . . . . . . . . .Go
. . . . To
. . . .Form
. . . . . . .85A
.................................
17 Income Tax due. Enter amount from tax table or check if from •  Form NOL-85A. . . . . . .Go
. . . .To
. . . Schedule
. . . . . . . . . . . .OC
....
•1
•2




Check if address
is outside U.S.

 NRA
Go To Schedule HOF
B – Income
•
•
•
•
•
•

•
•
•

5b
6
7
8
9
10

15
16
17
18
19

18 Net tax due Alabama. Check box if computing tax using Schedule OC
 , otherwise enter amount from line 17 . . •
. . . .To
. . . .Schedule
. . . . . . . . . . . ATP
..... •
Staple Form(s) W-2, 19 Additional taxes (from Schedule ATP, Part I, Line 3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Go
W-2G, and/or 1099
20 Alabama Election Campaign Fund. You may make a voluntary contribution to the following:
here. Attach Scheda Alabama Democratic Party  $1  $2  none . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 20a
ule W-2 to return.
b Alabama Republican Party  $1  $2  none . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 20b
21 Total tax liability and voluntary contribution. Add lines 18, 19, 20a, and 20b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 21
22 Alabama income tax withheld (from column A, line 5a) . . . . . . . . . . . . . . . . . . . . . . • 22
0
23 2024 estimated tax payments/Automatic Extension Payment . . . . . . . . . . . . . . . . . . • 23
24 Amended Returns Only — Previous payments (see instructions) . . . . . . . . . . . . . . . • 24
Payments
25 Refundable Credits. Enter the amount from Schedule OC, Section F, line F4 . . . • 25
26 Payments from Schedule CP, Section B, Line 1 . . . . .GO
. . . . TO
. . . . SCHEDULE
. . . . . . . . . . . . . . OC
. . . • 26
GO
TO
SCHEDULE
27 Total payments. Add lines 22, 23, 24, 25, and 26 . . . . . . . . . . . . . . . . . . . . . . . . . CP
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 27
28 Amended Returns Only — Previous refund (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 28
29 Adjusted Total Payments. Subtract line 28 from line 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 29
30 If line 21 is larger than line 29, subtract line 29 from line 21, and add line 31 and enter AMOUNT YOU OWE.
AMOUNT
• 30
Place payment, along with Form 40V, loose in the mailing envelope. (FORM 40V MUST ACCOMPANY PAYMENT.)
YOU OWE
•
Go To Schedule ATP
31 Penalties (from Schedule ATP, Part II, line 3) (see instructions) . . . . . . . . . . . . . . . . 31
32 If line 29 is larger than line 21, subtract line 21 from line 29, and enter AMOUNT OVERPAID . . . . . . . . . . . . . . . . . . . . . . . . . • 32
OVERPAID
33 Amount of line 32 to be applied to your 2025 estimated tax . . . . . . . . . . . . . . . . . . . • 33
34 Total Donation Check-offs from Schedule DC, line 2. . . . . . . . . . .SCH
. . . .DC
. . . . . . . . . . . • 34
Donations
35 REFUNDED TO YOU. (CAUTION: You must sign this return on the reverse side.)
REFUND
If line 32 is greater than zero, subtract lines 31, 33, and 34 from line 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 35
For Direct Deposit, check here •  and complete Part V, Page 2.

Tax

•

0

0

0
0
0
0
0

0

0
0

*24000240*

Form 40 (2024)

1
2
3
4
5
6
7
8

PART I

Other
Income
(See
instructions)

Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Business income or (loss) (attach Federal Schedule C or C-EZ) (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Gain or (loss) from sale of Real Estate, Stocks, Bonds, etc. (attach Schedule D). GO
. . . . .TO
. . . .SCHEDULE
. . . . . . . . . . . . . .D
.................
GO
TO
SCHEDULE
Retirement Income (attach Schedule RS) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . RS
..................
GO TO SCHEDULE E
Rents, royalties, partnerships, estates, trusts, etc. (attach Schedule E)
Farm income or (loss) (attach Federal Schedule F) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Other income (state nature and source — see instructions)
Total other income. Add lines 1 through 7. Enter here and also on page 1, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1a
b
2
3
4
5
Adjustments 6
to Income

PART II

(See
instructions)

PART III

7
8
9
10
11
12
13
14
15
16
1
2

Dependents

Page 2

Your IRA deduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Return
. . . . . . . to
. . .Page
. . . . . .1. . . . . . . . .
Spouse’s IRA deduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Payments to a Keogh retirement plan and self-employment SEP deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Penalty on early withdrawal of savings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Alimony paid. Recipient’s last name
SSN •
Adoption expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Moving Expenses (Attach Federal Form 3903) to:
City
State
ZIP
Self-employed health insurance deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Payments to Alabama College Counts 529 Fund or Alabama PACT Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Health insurance deduction for small employer employee (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Costs to retrofit or upgrade home to resist wind or flood damage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Deposits to a catastrophe savings account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Contributions to a health savings account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Deposits to an Alabama First-Time and Second Chance Home Buyer Savings Account (see instructions). . . . . . . . . . . . . . . . . . .
Firefighter’s Insurance Premium. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Go
. . .To
. . .Schedule
. . . . . . . . HBC
....
Contributions to an Achieving a Better Life Experience (ABLE) savings account.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Return to Page 1
Total adjustments. Add lines 1 through 15. Enter here and also on page 1, line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total number of dependents from Schedule DS, line 1b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Go
. . . To
. . . .Schedule
. . . . . . . . . .DS
......
Amount allowed. Multiply total number of dependents claimed on line 1 by the amount on the dependent chart
in the instructions. Enter amount here and on page 1, line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Return
. . . . . . . .to. . Page
. . . . . .1. . . . . .

•

1
2
• 3
• 4
• 5
• 6
• 7
• 8
•1a
•1b
• 2
• 3
• 4
• 5
•

•

6
7
• 8
• 9
•10
•11
•12
•13
•14
•15
•16
• 1
•

•

2

1 Residency Check only one box
 Full Year
 Part Year From
2024 through
2 Did you file an Alabama income tax return for the year 2023? •  Yes •  No If no, state reason
General
Information 3 Give name and address of present employer(s). Yours
Your Spouse’s
All Taxpayers
4 Enter the Federal Adjusted Gross Income • $
and Federal Taxable Income • $
Must
Complete
2024 Federal Individual Income Tax Return.
This
5 Do you have income which is reported on your Federal return, but not reported on your Alabama return (other than your state tax refund)?
Section.
If yes, enter source(s) and amount(s) below: (other than state income tax refund)
(See
Source •
Amount •
instructions)
•
Source
Amount •

•

PART IV

•

2024.

as reported on your
•

 Yes

•

 No

For Direct Deposit of your refund, complete 1, 2, 3, and 4 below. (See instructions to see if you qualify.)
1 Routing Number:
2 Type:  Checking
 Savings 3 Account Number:
4 Is this refund going to or through an account that is located outside of the United States?  Yes
 No

PART V
Direct
Deposit

DOB
(mm/dd/yyyy) •
DOB
(mm/dd/yyyy) •

Drivers
License Info
•

•

DL# •

Spouse state •

DL# •

Your state

Iss date
(mm/dd/yyyy) •
Iss date
(mm/dd/yyyy) •

 I authorize a representative of the Department of Revenue to discuss my return and attachments with my preparer.

Exp date
(mm/dd/yyyy) •
Exp date
(mm/dd/yyyy) •

If no driver's license, check the box.

Spouse's

Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Sign Here
In Black Ink
Keep a copy
of this return
for your
records.

Paid
Preparer’s
Use Only

Your Signature

Date

Daytime Telephone Number

Your Occupation

Spouse’s Signature (if joint return, BOTH must sign)

Date

Daytime Telephone Number

Spouse’s Occupation

Preparer’s Signature

Date

Check if Self-employed

Firms’s Name (or yours
if self employed)



Daytime
Telephone No.

•

Preparer’s SSN or PTIN

E.I. Number
ZIP
Code

Address

ADOR

SCHEDULES

A, B, & DC
(FORM 40)

*24000740*

Alabama Department of Revenue

Schedule A–Itemized Deductions

(Schedules B and DC are on back page)

2024

Reset Schedule A

ATTACH TO FORM 40 — SEE INSTRUCTIONS FOR SCHEDULE A
Name(s) as shown on Form 40

Your social security number

The itemized deductions you may claim for the year 2024 are similar to the itemized deductions claimed on your Federal return; however, the amounts may
differ. Please see instructions before completing this schedule. PART-YEAR RESIDENTS: A resident of Alabama for only a part of the year should list below
only those deductions actually paid while a resident of Alabama.

Medical and
Dental Expenses

Taxes You Paid

1
2
3
4
5
6
7
8

CAUTION: Do not include expenses reimbursed or paid by others.
1
Medical and dental expenses.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
00
0 00
Enter amount from Form 40, line 10. . . . . . . . . . . . . .
2
3
Multiply the amount on line 2 by 4% (.04). Enter the result.. . . . . . . . . . . . . . . . . . . . . . . . . . .
0 00
Subtract line 3 from line 1. Enter the result. If zero or less, enter –0–. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
Real estate taxes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
00
6
FICA Tax (Social Security and Medicare) and Federal Self-Employment Tax. . . . . . . . . . .
00
7
Railroad Retirement (Tier 1 only).. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
00

NOTE: Personal
interest is not
deductible.

Gifts to Charity

Casualty and
Theft Loss
(Attach Form 4684)

Job Expenses
and Most Other
Miscellaneous
Deductions

4

0 00

•

9

00

•

14

00

•

18

00

Other taxes. (List – include personal property taxes.) 
8

Interest You Paid

•

00

9 Add the amounts on lines 5 through 8. Enter the total here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10a Home mortgage interest and points reported to you on Federal Form 1098. . . . . . . . . . . . . 10a
00
b Home mortgage interest not reported to you on Federal Form 1098. (If paid to
an individual, show that person’s name and address.) 
10b
00
Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
00
Points not reported to you on Form 1098.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
00
Investment interest. (Attach Form 4952A.) . . . . . . . . . . . . . . . . . . GoTo
. . . . . . . Form
. . . . . . .4952A
. . . . . . . . . 13
00
Add the amounts on lines 10a through 13. Enter the total here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CAUTION: If you made a charitable contribution and received a benefit in return,
see instructions.
15 Contributions by cash or check (If more than $250, see instructions) . . . . . . . . . . . . . . . . . . 15
00
16 Other than cash or check. (You MUST attach Federal Form 8283 if over $500.) . . . . . . . . 16
00
17 Carryover from prior year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
00
18 Add the amounts on lines 15 through 17. Enter the total here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19a Enter the loss from Federal Form 4684,either A  line 15, or B  line 16 .. . . . . . . . . . . . 19a
00

11
12
13
14

b Enter 10% of your Adjusted Gross Income (Form 40, line 10) if box B is checked,
otherwise enter zero. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19b
00
c Subtract line 19b from line 19a. If zero or less, enter –0–.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20 Unreimbursed employee expenses — job travel, union dues, job education, etc.
You MUST attach Federal Form 2106 if required. See instructions. 
20

00
• 19c

00

21 Other expenses (investment, tax preparation, safe deposit box, etc.). List type
and amount. 
22
23
24
25

21
00
Add the amounts on lines 20 and 21. Enter the total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
00
Multiply the amount on Form 40, line 10 by 2% (.02). Enter the result here. . . . . . . . . . . . . 23
0 00
Subtract line 23 from line 22. Enter the result. If zero or less, enter –0–. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Other (from list in the instructions). List type and amount. 

Other
Miscellaneous
Deductions

•

24

•

25

00

00
Qualified LongTerm Care Ins.
Premiums
Total Itemized
Deductions

CAUTION: Do not include medical premiums.
26 Enter amount here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
27 Add the amounts on lines 4, 9, 14, 18, 19c, 24, 25, and 26. Enter the total here. Then
enter on Form 40, page 1, line 11 and check 11a, Itemized Deductions. . . . . . . . . . . . . . . . . . . . . . . . . . . Return
. . . . . . . . .to
. . .Page
. . . . . . 1. . . .

Schedule A (Form 40) 2024

•

26

00

•

27

00
ADOR

*24000840*

Sch. A, B, & DC
(Form 40) 2024

Page 2

Name(s) as shown on Form 40 (Do not enter name and social security number if shown on other side)

Your social security number

SCHEDULE B – Interest And Dividend Income

Reset Schedule B

If you received more than $1500 of interest and dividend income, you must complete Schedule B. See instructions.

00
00
00
00
00
00
00
00
00

1
I
N
T
E
R
E
S
T

B
Taxable Interest
and Dividends

A
Exempt Interest

List Payers and Amounts

1

1

2

D
I
V
I
D
E
N
D
S

3

2

TOTAL TAXABLE INTEREST AND DIVIDENDS
Enter here and on Form 40, page 1, line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Return
. . . . . . . to
. . .Page
. . . . . .1. . . . . . . . . . .

•3

SCHEDULE DC – Donation Check-Offs
1

You may donate all or part of your overpayment. (Enter the amount in the appropriate boxes.)
00 j Alabama Military Support Foundation . . . . . . . . . . . . . . . .
Senior Services Trust Fund . . . . . . . . . . . . . . . . . . • 1a
•
1b
00 k Alabama Veterinary Medical Foundation
Alabama Arts Development Fund. . . . . . . . . . . . .
•
1c
00
Alabama Nongame Wildlife Fund . . . . . . . . . . . . .
Spay-Neuter Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
•
1d
00 l Cancer Research Institute. . . . . . . . . . . . . . . . . . . . . . . . . .
Child Abuse Trust Fund . . . . . . . . . . . . . . . . . . . . .
00 m Children First Trust Fund. . . . . . . . . . . . . . . . . . . . . . . . . . .
Alabama Veterans Program . . . . . . . . . . . . . . . . . • 1e
Alabama State Veterans Cemetery at
n State Parks Division of the Department of
00
Spanish Fort Foundation, Inc. . . . . . . . . . . . . . . . . • 1f
Conservation and Natural Resources . . . . . . . . . . . . . . . .
00 o Department of Mental Health – 2023 . . . . . . . . . . . . . . . .
g Foster Care Trust Fund . . . . . . . . . . . . . . . . . . . . . . . . • 1g
00 p Alabama Medicaid Agency . . . . . . . . . . . . . . . . . . . . . . . . .
h Mental Health . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 1h
•
1i
00
i Alabama Breast & Cervical Cancer Program . . .

Total Donations. Add lines 1a, b, c, d, e, f, g, h, i, j, k, l, m, n, o, and p. Enter here and on Form 40, page 1, line 34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Schedules B & DC (Form 40) 2024

00

Reset Schedule DC

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e
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ADOR

SCHEDULE

DS & HOF 2024

*240003DS*

( Form 40 or 40NR )

Alabama Department of Revenue

Dependents Schedule
NAME(S) AS SHOWN ON TAX RETURN
PRIMARY’S SOCIAL SECURITY NUMBER

SPOUSE’S SOCIAL SECURITY NUMBER

Schedule DS – Dependents Schedule
See instructions for definition of a dependent. NOTE: If you checked filing status 3 (Married filing separate), you may claim only the dependent(s) for whom you separately furnished over 50% of the total support.
1a Dependents. Do not include yourself or your spouse. (See Instructions)

First Name

Last Name

• Dependent’s

Social Security Number

Did you provide
more than one-half
dependent’s
support?

Dependent’s
Relationship to you

1b Total number of dependents claimed above. Enter total here and on
Form 40, Page 2, Part III, line 1 or Form 40NR, Page 2, Part V, line 1 . . . . . . . . . . . . . . . . . GO
. . . TO
. . .PAGE
. . . . . 2,
. . PART
. . . . . III
..

• 1b

ADOR

SCHEDULE

DS & HOF 2024

*240004HF*

( Form 40 or 40NR )
PAGE 2
NAME(S) as shown on tax return (Do not enter name and social security number if shown on other side)
PRIMARY SOCIAL SECURITY NUMBER

SPOUSE SOCIAL SECURITY NUMBER

Schedule HOF – Head of Family Schedule
Complete the following information:
Enter the dependent/qualifying person’s name here:
Dependents/qualifying person’s Social Security Number:
What is the dependent’s/qualifying person’s relationship to you:
Do you rent or own the home maintained for the dependent/qualifying person? . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Are you married, divorced, or legally separated? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

 Rent  Own
 Yes  No

If you answered yes, please provide the following information:
Date of Marriage?
Date of Divorce?
Date of Legal Separation?
Did the dependent(s)/ qualifying person(s) reside with you in your home? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Did you pay more than 50% of the dependent(s)/ qualifying person(s) support? . . . . . . . . . . . . Return
. . . . . .to. Page
. . . . 1. . . .

 Yes  No
 Yes  No
ADOR

*240005AP*
SCHEDULE

ATP
NAME(S) AS SHOWN ON THE TAX RETURN

PART I

PART II

AlAbAmA DepArtment of revenue

2024

Income tAx ADmInIstrAtIon DIvIsIon

Additional taxes & penalties

SOCIAL SECURITY NUMBER

Additional Taxes
1 Consumer Use Tax (see instructions). If you certify that no use tax is due, check box •  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Catastrophe savings tax (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 Total Additional Taxes. Add line 1 and line 2. Enter here and also on Form 40, page 1, line 19 . . . . . . . . . . . . . . Return
. . . . . . . to
. . .Page
. . . . . 1. . . . . .
Penalties
1 Estimated Tax Penalty (see instructions). Farmers and Fishermen that meets IRC §6654, check box •  . . . . . . . . . . . . . . . . . . . . . . . . . .
2 First-time Second chance Home Buyer Savings Account penalty (from Schedule HBC, Part IV, Line 4). . . . . . . Go
. . . .To
. . .Schedule
. . . . . . . . . HBC
.......
3 Total penalties. Add line 1 and line 2. Enter here and also on Form 40, page 1, line 31 . . . . . . . . . . . . . . . . . . . . . . .Return
. . . . . . . to
. . .Page
. . . . . 1. . . . .

•
•
•

•
•
•

1
2
3

1
2
3

ADOR

SCHEDULE

HBC

*240006HB*

Alabama
Department of Revenue
Income Tax Administration Division

20__

First Time and Second Chance
Home Buyer Savings Account Deduction
NAME(S) AS SHOWN ON TAX RETURN

PRIMARY’S SOCIAL SECURITY NUMBER

SPOUSE’S SOCIAL SECURITY NUMBER

This schedule is required to be submitted with Form 40 if claiming a deduction for deposits made into any First Time and Second Chance Home Buyer Savings
Account or if excluding any interest earned on the account. Any deduction or exclusion for deposits or interest is limited to the account holders only. Failure to
include this form with your return will result in an automatic denial of the deduction or exclusion.
Part I - Designation of First Time and Second Chance Home Buyer Savings Account(s)
Financial Institution Name:
Address:
City:
• 2. Date Account Opened:
• 3. Account Number:
• 4. Account Holder(s): Primary:
• 5. Financial Institution Name:
Address:
City:
• 6. Date Account Opened:
• 7. Account Number:
• 8. Account Holder(s): Primary:
• 1.

State:

Zip:

State:

Zip:

Secondary:

Secondary:

Part II - Deposits made into your First Time and Second Chance Home Buyer Savings Account(s)
1. Total deposits made by the account holder(s) this year: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Total principal and earnings in account(s) at year end: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Return to Page 2
3. Deduction Allowed (enter here and on Form 40, Page 2, Part II, Line 13): . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the lesser of Line 1 or $5,000 for a filing status of Single or Head of Family or $10,000 for a filing status of Married Filing Joint. If the
account is greater than 10 years old or line 2 is greater than $25,000 for individual accounts or $50,000 for joint accounts, enter zero, no
deduction is allowed.
4. Interest/Earnings this year (enter on Schedule B, Line 1, Column A and Attach 1099): . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
You must attach a copy of the statement of account(s) showing all account transactions.

•

1.
2.
• 3.
•

•

4.

Part III - Withdrawals made from your First Time and Second Chance Home Buyer Savings Account(s)
1. Amount of funds withdrawn from the account(s) this year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 1.
2. (a) Were the funds used for eligible expenses to purchase a home in the State of Alabama? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a.
• (b) Address of Residence Purchased
• City:
• State:
• Zip:
You must attach a copy of the closing statement.
3. Was the total amount of funds withdrawn deposited into another First Time and Second Chance Home Buyer Account? (If yes, you must
3.
to Page 2
provide statements for both accounts.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Return
......................
4. Non-qualified amounts withdrawn which were not used for eligible expenses to purchase a home or deposited in full into another First Time • 4.
and Second Chance Home Buyer Savings account. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. Non-qualified withdrawals for which a deduction was claimed for deposits must be added back to income for Alabama income tax purposes.
Include amount from line 4 in which a deduction was claimed for deposits made into your First Time and Second Chance Home Buyer
Savings Account on a prior year(s) tax return and any interest earned on the account which you excluded from income on a prior year(s) tax
return (enter here and on Form 40, Page 2, Part I, line 7, Other Income) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 5.
Go To Schedule ATP
Part IV - Penalty
1. Were the funds withdrawn by reason of account holder(s) death or disability?: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Were the funds withdrawn pursuant to a disbursement of assets under Bankruptcy?: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Were the funds withdrawn due to unemployment after the account holder(s) exhausted applicable unemployment compensation benefits? . . .
4. Penalty for Withdrawal for Purposes Other Than Eligible Costs (if you answered yes to lines 1, 2, or 3, enter 0; otherwise enter 10% of Part
III, Line 4 here and on Schedule ATP, Part II, line 2): . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1.
2.
3.
•

•

 Yes •  No

•

 Yes •  No

 Yes •  No
 Yes •  No
•  Yes •  No
•
•

4.

ADOR

Reset CR Wksheet

CR 2024 *241121CR*
SCHEDULE

Alabama Department of Revenue

Credit For Taxes
Paid To Other States

-This form has been enhanced to complete all calculations and to
compute the amount of tax due. Just key in your data prior to
printing the form. If you choose to use the fill-in option, PLEASE DO
NOT HANDWRITE ANY OTHER DATA ON THE FORM OTHER
THAN YOUR SIGNATURE. This information will be contained in
the 2-D barcode when you print the form.
-It has also been enhanced to print a two dimensional (2D) barcode.
The PRINT FORM button MUST be used to generate the (2D)
barcode which contains data entered on the form. The use of a 2D
barcode vastly improves processing of your return and reduces the
costs associated with processing your return.

NAME(S) AS SHOWN ON THE TAX RETURN

SOCIAL SECURITY NUMBER

Complete one row for each state that you are claiming credit. If there is not enough space, additional forms may be
completed as needed.
Column A

Column B

Column C

Column D

Column E

Column F

Other State
Postal Code

Taxable Income as shown on Other
State Return

Portion of AL AGI Attributable
to this State

Tax due the other state using
AL tax rates

Tax due the other state as shown on
that State’s return or Form W-2G

Enter the smaller of Column D
and Column E

• 1
• 2
• 3
• 4
• 5
• 6
• 7
• 8
• 9
•10
•11
•12
•13
•14
•15
•16
•17
•18
•19
•20
•21
•22
•23
•24
•25
•26 Sum of Alabama Adjusted Gross Income Attribut-

able to all other States (Total lines 1-25, Column
C). Enter here and on Schedule OC, Section B,
Part A, line A1.
•27 Enter the Sum of Column F here and on Schedule OC, Section B, Part A, line A5 .

....................................................

Go To Schedule OC

ADOR

SCHEDULE

OC 2024

*241112OC*

(FORM 40 OR 40NR)

Alabama Department of Revenue

Other Available Credits
ATTACH TO FORM 40 OR 40NR
* Individual Credits must be submitted through My Alabama Taxes (MAT)
before completion of the Schedule OC. See instructions for submission details.
Name(s) as shown on Form 40 or 40NR

-This form has been enhanced to complete all calculations and to
compute the amount of tax due. Just key in your data prior to printing
the form. If you choose to use the fill-in option, PLEASE DO NOT
HANDWRITE ANY OTHER DATA ON THE FORM OTHER THAN
YOUR SIGNATURE. Also, do not attach your pre-printed label to this
form. It will cause problems with processing. This information will be
contained in the 2-D barcode when you print the form.
-It has also been enhanced to print a two dimensional (2D) barcode.
The PRINT FORM button MUST be used to generate the (2D) barcode
which contains data entered on the form. The use of a 2D barcode
vastly improves processing of your return and reduces the costs
associated with processing your return.

Reset Schedule OC

Your social security number

SECTION A    Current Tax Period Liability. Enter tax amount from Form 40, page 1, line 17 or Form 40NR, page 1, line 19 . . . . . . . . •.

0

SECTION B    Current Year Credits
PART A  –  Credit for Taxes Paid to Other States (Form 40 Only)
A1  Sum of Alabama Adjusted Gross Income Attributable to all other States from Schedule CR, line 26 . . . . . . . . . . . . . . A1
A2  Alabama Adjusted Gross Income from Form 40, page 1, line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A2
A3  Total Other States' % of Alabama AGI (Divide line A1 by line A2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • A3
A4  Multiply the current tax liability (Section A) by line A3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • A4
A5  Enter line 27 from Schedule CR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A5
A6  Credit Allowable (Enter smaller of lines A4 or A5). Enter here and on Section C, Part A, Column 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • A6
PART B  –  Alabama Enterprise Zone Credit or Exemption
• B1
B1  Enter amount from Schedule EZK1, Part II, page 2, line 13, or Schedule EZ, Part IV, page 2, line 13. Enter here and on Section C, Part B, Column 3 .
PART C  –  Basic Skills Education Credit
Attach this schedule to your Alabama return along with a copy of your approved certification notice issued by the Alabama Department of Education.
C1  Enter your assigned Department of Education Certification Number_______________________________
C2  Name of employer/firm sponsoring the education program_______________________________________
C3  Name of approved provider_____________________________________Location________________________________
C4  Were all participants for whom you are claiming a tax credit continuously employed by you for at least 16 weeks?  Yes  No
C5  If the answer to line C4 is yes, did employee(s) work at least 24 hours each week?  Yes  No
C6  If the answer to lines C4 and C5 above is yes, enter the total expenses available for credit (see instructions)
C6
C7  CREDIT ALLOWABLE. Multiply line C6 by 20% (.20). Enter here and on Section C, Part C, Column 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • C7
PART D  –  Rural Physician Credit
D1  Name of hospital and community where you live and provide medical services _________________________________________________________
_________________________________________________________________________________________________________________________
D2  Maximum Rural Physician Credit. Qualifying Physicians, enter $5,000.
If Married Filing Jointly (MFJ) and both spouses qualify for Rural Physician Credit, enter $10,000 . . . . . . . . . . . . . . . • D2
D3  CREDIT ALLOWABLE. Enter the amount from line D2. Enter here and on Section C, Part D, Column 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • D3
PART E  –  Coal Credit*
E1  Enter the amount of Coal Credit not reported on Schedule K-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
E2  Pro rata share of credit from Schedule K-1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
FEIN of entity • _______________________________ (If credit from more than one entity, attach schedule.)

• E1
• E2

E3  CREDIT ALLOWABLE. Add line E1 and line E2. Enter here and on Section C, Part E, Column 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• E3

PART F  –  Full Employment Act of 2011 Credit.* Owners of qualified employers that are entities taxed under subchapters S or K of the Internal
Revenue Code will report their pro rata share of credit on line F6 below.
Were you in business with 50 or fewer full and/or part-time employees on June 9, 2011?  Yes  No
If “No”, you do not qualify for this credit.
F1  Number of full time employees on 12-31-2023 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
F2  Number of full time employees on 12-31-2022 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2
F3  Subtract line F2 from line F1. If less than or equal to zero, STOP! You do not qualify for credit. . . . . . . . . . . . . . . . . . . F3
F4  Number of qualifying new employees from line F3 that completed their first 12 months service in 2024. . . . . . . . . . . . F4
F5  Multiply line F4 by $1,000.00. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5
F6  Pro rata share of credit from Schedule K-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6
FEIN of entity _______________________________ (If credit from more than one entity, attach schedule.)
F7  CREDIT ALLOWABLE. Add line F5 and line F6. Enter here and on Section C, Part F, Column 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • F7

ADOR

Schedule OC
(Form 40 or 40NR) 2024
Name(s) as shown on Form 40 or 40NR

*240013OC*

Page 2
Your social security number

PART G  –  Veterans Employment Act - Employer’s Credit.* Owners of qualified employers that are entities taxed under subchapters
S or K of the Internal Revenue Code skip Lines G1 and G2 and report your pro rata share of credit on line G3 below.
EMPLOYER CREDIT
G1  Number of unemployed veterans included in Part F, line F4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G1
G2  Multiply line G1 by $2,000.00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G2
G3  Pro rata share of credit from Schedule K-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G3
FEIN of entity _______________________________ (If credit from more than one entity, attach schedule.)
G4  CREDIT ALLOWABLE. Add line G2 and line G3. Enter here and on Section C, Part G, Column 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • G4
PART H  –  Veterans Employment Act - Business Startup Expense Credit.* For owners of qualified employers that are entities taxed under
subchapters S or K of the Internal Revenue Code skip Lines H1 through H4 and report your pro rata share of credit on line H5 below.
Did this business start up after April 2, 2012?  Yes  No
If “No”, you do not qualify for this credit.
BUSINESS START-UP EXPENSES CREDIT
H1  Name and business ID number _________________________________________________________________________________________________
H2  Enter total amount of business start-up expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . H2
H3  Maximum credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . H3
$2,000
H4  Enter the lesser of line H2 or line H3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
H5  Pro rata share of credit from Schedule K-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
FEIN of entity _______________________________ (If credit from more than one entity, attach schedule.)
H6  CREDIT ALLOWABLE. Add line H4 and line H5. Enter here and on Section C, Part H, Column 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART I  –  Credit for Taxes paid to a Foreign Country (For Form 40 Only) Note: All dollar figures must be in U.S. dollars.
I1 S Corporation/Partnership/Estate/Trust Name •_____________________________________________________________________________________
I2 FEIN •____________________________________
I3 Name of country income earned in •______________________________________________________________________________________________
I4 Your pro rata share in entity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • I4
I5 Pro rata share of income from foreign operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • I5
I6 Alabama tax imposed on the pro rata share of income from foreign operations as reported on line I5 . . . . . . . . . . . . . . • I6
I7 Pro rata share of tax due the foreign country as shown on that country's tax return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • I7
I8 Multiply I7 by 50% (.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • I8

H4
H5
•

H6

I9 CREDIT ALLOWABLE. Enter the lesser of line I6 or line I8. Enter here and on Section C, Part I, Column 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • I9
PART J  –  Qualified Irrigation System/Reservoir System Tax Credit* (Any unused Qualified Irrigation System/Reservoir System Tax Credit
may be carried forward for a maximum of 5 years.)
Type of Credit:
Select either the purchase or conversion of irrigation system checkbox or the construction of reservoir checkbox. You cannot select both.
However, the pro-rata share of credit checkbox can be selected in addition to either.
•  Purchase or conversion of irrigation system. Complete lines J1 through J4 and J7 through J11 below. Skip lines J5 through J6.
•  Construction of reservoir. Skip lines J1 through J4 and complete lines J5 through J11 below.
•  Pro-rata share of credit from Subchapter S or K. Complete lines J10 through J11 below.
J1 Purchase cost and installation costs of irrigation system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • J1
J2 Conversion costs to convert from fuel to electricity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • J2
J3 Add lines J1 and J2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • J3
J4 Multiply line J3 by 20% (.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • J4
J5 Cost of construction reservoir . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • J5
J6 Multiply line J5 by 20% (.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • J6
J7 Enter the amount from either line J4 or line J6, but not both . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • J7
$10,000
J8 Credit Limit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . J8
J9 Enter the lesser of line J7 or line J8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • J9
J10 Pro rata share of credit from Schedule K-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . •J10
FEIN of entity • _________________________
J11 Maximum credit allowable. Add line J9 and line J10 Enter here and on Section C, Part J, Column 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • J11
PART K  –  Alabama Accountability Tax Credit – School Transfer Credit
• K1
K1  Enter total cost of attending nonfailing public school or nonpublic school from Schedule AATC, Line 37. Enter here and on Section C, Part K, Column 3
Go To Schedule AATC

ADOR

Schedule OC
(Form 40 or 40NR) 2024

*240014OC*

Page 3

Name(s) as shown on Form 40 or 40NR

Your social security number

PART L  –  Alabama Accountability Act Credit - Scholarship Granting Organization (SGO) portion (Any unused Alabama Accountability Act Credit - Scholarship Granting
Organization (SGO) portion may be carried forward for a maximum of 3 years.)
L1 Name of Scholarship Granting Organization: •_____________________________________________________________________________________
L2  Address of Scholarship Granting Organization: _____________________________________________________________________________________
______________________________________________________________________________________________________________________________
L3  Enter amount contributed for scholarship(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • L3
L4  Pro rata share of credit from Schedule K-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • L4
FEIN of entity • _________________________
L5  Current Year Credit Available. Add L3 and L4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • L5
L6  Maximum credit allowable for current year contribution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . L6
$100,000
L7  Current Year Credit Allowable. Enter the lesser of line L5 or L6. Enter here and on Section C, Part L, Column 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • L7
PART M  –  Alabama Adoption Tax Credit
M1  CREDIT ALLOWABLE. Enter the amount from Schedule AAC, Part III, Line 3 here and on Section C, Part M, Column 3 . . .Go
. . . .To
. . . Schedule
. . . . . . . . . . . AAC
. . . . . . . . • M1
PART N  –  2013 Alabama Historic Rehabilitation Tax Credit* – For project numbers prior to 2018. (Any unused 2013 Alabama Historic Rehabilitation Tax Credit may be carried forward for a maximum of 10 years.)
N1  Amount of tax credit certificate for any project placed in service this year
Project Number
Date Placed In Service
Credit Amount
• N1a
• N1b
• N1c
N2  Total Credit - Add lines N1a, N1b and N1c. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • N2
N3  Pro rata share of credit from Schedule K-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • N3
FEIN of entity • _________________________
N4  CREDIT ALLOWABLE. Add line N2 and line N3. Enter here and on Section C, Part N, Column 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • N4
PART O  –  Career – Technical Dual Enrollment Credit (Any unused Career – Technical Dual Enrollment Credit may be carried forward for a maximum of 3 years.)
O1  Amount Contributed this year (Department of Post-Secondary Education Tax Credit Certificate) . . . . . . . . . . . . . . . . . • O1
O2  Amount of Current Credit — Multiply line O1 by .50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • O2
O3  Pro rata share of credit from Schedule K-1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • O3
FEIN of entity • _________________________
O4  Current Year Credit Available. Add Lines O2 and O3. Enter here and on Section C, Part O, Column 2. . . . . . . . . . . . • O4
O5  Multiply the current tax liability (Section A) by 50% (.50).. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • O5
O6  Maximum Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . O6
O7  Current Year Credit Allowable. Enter the Lessor of O4, O5 or O6. Enter here and on Section C, Part O, Column 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • O7
O8  MAXIMUM CREDIT ALLOWABLE FOR PRIOR YEAR CREDIT CARRYFORWARD. Subtract line O7 from line O5. Enter here and on line O9a, Column 3 • O8
O9  Calculation of Allowable Prior Year Credit Carryforward - enter here and on Section D. If Part O, line O8 is equal to zero, do not complete this section.
Column 1
Credit Year
(YYYY)

$500,000

Column 2

Column 3

Column 4

Column 5

Credit Carryforward
Available

Credit Limitation
(Line O9a, Col. 3 equals line O8. Lines
O9b - O9c, Col. 3 equal Col. 5, prior
row)

Maximum Credit Carryforward
Available This Year
(Lesser of Col. 2 or Col. 3)

Unused Credit Limitation
(Col. 3 minus Col. 4)

• O9a
• O9b
• O9c
• O9d Maximum Credit Carryforward Available. Sum of Column 4, line O9a, O9b, and O9c . . . . . . . . . . . . . . . . . . . . . .
PART P  –  Investment Credit – Alabama Jobs Act (Any unused Investment Credits – Alabama Jobs Act may be carried forward for a maximum of 5 years.)
Project Number • _________________________________________
P1  Current Year’s Investment Credit amount allocated to income tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • P1
P2  Current Year’s Allocated share of credit from Schedule K-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • P2

FEIN of entity • _________________________
P3  CREDIT ALLOWABLE. Add line P1 and line P2. Enter here and on Section C, Part P, Column 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • P3

ADOR

Schedule OC
(Form 40 or 40NR) 2024

*240015OC*

Page 4

Name(s) as shown on Form 40 or 40NR

Your social security number

PART Q  –  Port Credit – Alabama Renewal Act Credit (Unused Port Credit may be carried forward for a maximum of 5 years.)
In order to receive credit, please attach a copy of your Certification of Port Credit from the Alabama Department of Commerce.
Company Name ________________________________________________________________________________________________________________
FEIN or SSN of Qualified Project ___________________________
Q1  Port Credit amount certified . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • Q1
Q2  Pro rata share of credit from Schedule K-1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • Q2
FEIN of entity • _________________________(If credit from more than one entity, attach schedule.)
Q3  CREDIT ALLOWABLE. Add line Q1 and line Q2. Enter here and on Section C, Part Q, Column 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • Q3
PART R  –  Alabama Renewal Act – Growing Alabama Credit (Any unused Growing Alabama Credit may be carried forward for a maximum of 5 years.)
Name of Economic Development Organization • ______________________________________________________________________________________
R1  Amount(s) approved for contribution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • R1
R2  Pro rata share of credit from Schedule K-1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • R2
FEIN of entity • _________________________ (if credit from more than one entity attach schedule.)
R3  Current Year Credit Available. Add line R1 and line R2. Enter here and on Section C, Part R, Column 2 . . . . . . . . . . • R3
• R4
R4  Multiply the current tax liability (Section A) by 50% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
R5  Current Year Credit Allowable. Enter the lesser of line R3 and line R4. Enter here and on Section C, Part R, Column 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • R5
R6  MAXIMUM CREDIT ALLOWABLE FOR PRIOR YEAR CREDIT CARRYFORWARD. Subtract line R5 from line R4. Enter here and on line R7a, Column 3 • R6
R7  Calculation of Allowable Prior Year Credit Carryforward - enter here and on Section D. If Part R, line R6 is equal to zero, do not complete this section.
Column 1

Column 2

Column 3

Column 4

Column 5

Credit Year
(YYYY)

Credit Carryforward
Available

Credit Limitation
(Line R7a, Col. 3 equals line R6. Lines
R7b - R7e, Col.3 equal Co. 5, prior row)

Maximum Credit Carryforward
Available This Year
(Lesser of Col. 2 or Col. 3)

Unused Credit Limitation
(Col. 3 minus Col. 4)

• R7a
• R7b
• R7c
• R7d
• R7e
• R7f Maximum Credit Carryforward Available. Sum of Column 4, line R7a, R7b, R7c, R7d and R7e. . . . . . . . . . . . . .
PART S  –  Apprenticeship Tax Credit*
If business entity is a sole proprietor, a copy of the Alabama Apprenticeship Tax Credit Certificate must be attached to this return, otherwise, no credit will be allowed. If business is a Subchapter S or
K, skip Part I and indicate your pro-rata share of credit on Part II, line S2.
Part I
Apprenticeship Employer Name • ______________________________________________________________________________________________________________________________
Apprenticeship Employer FEIN or SSN • ________________________________________________________________________________________________________________________
Part II
S1  Credit from Alabama Apprenticeship Tax Credit Certificate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • S1
S2  Pro rata share of credit from Schedule K-1 if applicable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • S2
FEIN of entity • _________________________(If credit from more than one entity, attach schedule.)
S3  CREDIT ALLOWABLE. Add line S1 and line S2. Enter here and on Section C, Part S, Column 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • S3
PART T  –  2017 Alabama Historic Rehabilitation Tax Credit* – For project numbers beginning with 2018 and forward.
T1  Amount of tax credit certificate issued by the Historic Tax Commission or Transfer Credit Certificate issued by the Department of Revenue for any project
placed in service this year

Project Number

Date Placed In Service

Credit Amount

• T1a
•T1b
• T1c
T2  CREDIT ALLOWABLE. Add line T1a, T1b and line T1c. Enter here and on Section C, Part T, Column 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • T2

ADOR

Schedule OC
(Form 40 or 40NR) 2024

*241116OC*

Alabama Department of Revenue

Other Available Credits
ATTACH TO FORM 40 OR 40NR
* Individual Credits must be submitted through My Alabama Taxes (MAT)
before completion of the Schedule OC. See instructions for submission details.

-This form has been enhanced to complete all calculations and to
compute the amount of tax due. Just key in your data prior to printing
the form. If you choose to use the fill-in option, PLEASE DO NOT
HANDWRITE ANY OTHER DATA ON THE FORM OTHER THAN
YOUR SIGNATURE. Also, do not attach your pre-printed label to this
form. It will cause problems with processing. This information will be
contained in the 2-D barcode when you print the form.
-It has also been enhanced to print a two dimensional (2D) barcode.
The PRINT FORM button MUST be used to generate the (2D) barcode
which contains data entered on the form. The use of a 2D barcode
vastly improves processing of your return and reduces the costs
associated with processing your return.
Page 5

Name(s) as shown on Form 40 or 40NR

Your social security number

PART U  –  Railroad Modernization Act of 2019*
U1  Enter the amount of credit as reported on your Transfer Credit Certificate issued by the Department of Revenue.
Enter here and on Section C, Part U, Column 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART V  –  Storm Shelter Credit*
V1  Credit from Alabama Emergency Management Agency Tax Credit Certificate. Enter here and on Section C, Part V, Column 3 . . . . . . . . . . . . . . . . . . . . . . . . .
PART W  –  Volunteer Emergency Responders Tax Credit *
W1  Enter amount from Emergency Responders Credit certificate. Enter here and on Section C, Part W, Column 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART X  –  Innovate Alabama. (Any unused Innovate Alabama Credit may be carried forward for a maximum of 5 years.)
Name of Economic Development Organization • ______________________________________________________________________________________
X1  Enter the amount approved by Innovate Alabama . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • X1
X2  Pro rata share of credit from Schedule K-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • X2
FEIN of entity • _________________________ (if credit from more than one entity attach schedule.)
X3  Current Year Credit Available. Add line X1 and line X2. Enter here and on Section C, Part X, Column 2 . . . . . . . . . • X3
X4  Multiply the current tax liability (Section A) by 50% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
X5  Current Year Credit Allowable. Enter the lesser of line X3 and line X4. Enter here and on Section C, Part X, Column 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
X6  MAXIMUM CREDIT ALLOWABLE FOR PRIOR YEAR CREDIT CARRYFORWARD. Subtract line X5 from line X4. Enter here and on line X7a, Column 3.
X7  Calculation of Allowable Prior Year Credit Carryforward - enter here and on Section D. If Part X, line X6 is equal to zero, do not complete this section.

• U1

•

V1

• W1

X4
X5
• X6
•
•

Column 1

Column 2

Column 3

Column 4

Column 5

Credit Year
(YYYY)

Credit Carryforward
Available

Credit Limitation
(Line X7a, Col. 3 equals line X6. Lines
X7b - X7e, Col.3 equal Co. 5, prior row)

Maximum Credit Carryforward
Available This Year
(Lesser of Col. 2 or Col. 3)

Unused Credit Limitation
(Col. 3 minus Col. 4)

• X7a
• X7b
• X7c
• X7d

X7e
X7f Maximum Credit Carryforward Available. Sum of Column 4, line X7a, X7b, X7c, X7d and X7e. . . . . . . . . . . . . . .
PART Y  –  Volunteer First Responder Mileage Income Tax Credit *
Y1  Enter amount from Volunteer First Responder Mileage Income Tax Credit certificate. Enter here and on Section C, Part Y, Column 3 . . . . . . . . . . . . . . . . . .
PART Z  –  Preceptor Tax Incentive Credit*
Z1  Enter amount from Preceptor Tax Incentive Program Certificate issued by Alabama Statewide Area Health Education Center Program Office.
Enter here and on Section C, Part Z, Column 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Go To KRCC-I
PART AA  –  Income Tax Capital Credit - You must attach Form KRCC and Schedule KRCC-I to your Alabama return.
•
•

•

Y1

•

Z1

AA1  Enter Capital Credit allowable from Schedule KRCC-I, Part III, line 5. Enter here and on Section C, Part AA, Column 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . •AA1

ADOR

Schedule OC
(Form 40 or 40NR) 2024

*240017OC*

Page 6

Name(s) as shown on Form 40 or 40NR

Your social security number

SECTION C    Current Credit Summary
See Schedule OC Instructions.
Column 1

Column 2

Column 3

Column 4

Column 5

Column 6

Column 7

Type of Credit

Current Credit
Available

Current Credit
Allowable

Tax Due
to be Offset

Current Credit
Applied

Balance of Tax Due
(Col. 4 - Col. 5)

Credit
Carryforward

•

Part A • Credit for Taxes Paid to Other State

•

Part B • Alabama Enterprise Zone

•

Part C • Basic Skills Education Credit

•

Part D • Rural Physician Credit

•

Part E • Coal Credit

•

Part F • Full Employment Act of 2011

•

Part G • Veterans Employment Act – Employer Credit

•

Part H • Veterans Employment Act – Business Start-up Expense
Credit

•

Part I • Credit for Taxes paid to Foreign Country

•

Part J • Qualified Irrigation System/Reservoir System Tax Credit

•

Part K • Al