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Alabama Free Printable 40A Booklet TY 2023_12-21-23_F.pdf for 2024 Alabama Resident Income Tax Return (Form 40A) Instructions

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Resident Income Tax Return (Form 40A) Instructions
40A Booklet TY 2023_12-21-23_F.pdf

Form 40A revenue.alabama.gov Booklet  Short Return  Full Year Residents  Forms and Instructions 2023 myalabamataxes.alabama.gov Index G A Address Change … 12 Addresses of Taxpayer Service Centers … 3 Alabama Election Campaign Fund … 10 Amended Return … 12 Amount You Owe … 10 C Consumer Use Tax … 8 and 9 Credit Card … 10 D Death of Taxpayer … 12 Dependents — Birth or Death of Dependent … 10 and 11 Children … 10 Other Dependents … 10 Support of Dependents … 11 Domicile … 4 Donations of Refunds … 11 and 12 R General Information … 12 Records — How Long To Keep … 12 Refund Status … 4 Refund, When Should I Expect? … 4 Requesting a Copy of Your Tax Return … 12 Rounding Off to Whole Dollars … 7 H Head of Family … 6 I Income (Examples) — You Must Report … 7 You Do Not Report … 7 Income Tax Withheld (Alabama) … 7 Interest — Late Payment of Tax … 12 Interest and Dividend Income … 8 M Married Persons — Filing Joint or Separate Return … 6 Military Personnel — Residents of Alabama … 5 Nonresidents of Alabama … 5 Extension of Time to File … 12 and 13 F Federal Tax Liability Deduction …8, 11 and 20 Figuring Your Income Tax … 8, 14-19 Filing Information … 4 Filing Requirements — When To File … 5 Where To File … 10 Which Form To File … 5 Who Must File … 5 Filing Status and Exemptions — Which Box To Check … 6 Form W-2 … 6 and 7 Forms, How To Get … 23 Salaries … 7 Setoff Debt Collection … 4 and 13 Sign Your Return … 10 Single Person … 6 Social Security Number … 6 Specific Instructions … 6-12 Standard Deduction … 8 and 9 Steps For Preparing Your Return … 5 and 6 Students and Dependents … 5 T Tax Assistance for Taxpayers … 3 Tax Tables … 14-19 N E S Name and Address … 6 Nonresidents of Alabama — Which Form To File … 5 Who Must File … 5 W What’s New … 2 Where To File Form 40A … 10 Writing to the Alabama Department of Revenue … 12 P Payments — Check/Money Order … 10 Credit Card … 10 ACH Debit (E-Check) … 10 Penalty — Criminal Liability … 12 Late Filing … 12 Late Payment of Tax … 12 Personal Exemption … 6 and 8 Preparer, Tax Return … 10 What’s New For 2023 Website – Check out our updated website at www.revenue.alabama.gov for downloadable forms, fill-in-forms, instructions, and the most accurate up-to-date information available. Our website also hosts links to PC on-line filing providers supporting the Federal/State electronic filing program. Refund Status – For the most up-to-date information concerning the status of your current year refund, call 1-855-894-7391 or check our website. Identity Quiz – If you happen to receive a notice to complete an ID Confirmation Quiz, it is not because you are suspected of ID theft. The purpose of the quiz is to protect your identity as the filer and prevent loss of taxpayer dollars to thieves. Credits – Certain tax credits are now required to be pre-approved through MyAlabama Taxes (MAT) at www.myalabamataxes.alabama.gov. Please see the credit instructions in this booklet and Schedule OC instructions for more information. Negative numbers – Please enter all negative numbers with negative signs (-). Do not use parenthesis ( ). Page 2 ★ ★ Huntsville Shoals ★ Gadsden Tuscaloosa ★ Jefferson/ ★ Shelby Auburn/Opelika ★ ★ Montgomery Dothan ★ Mobile ★ Physical Addresses of Taxpayer Service Centers Alabama income tax assistance may be obtained by calling or visiting any of the Alabama Department of Revenue Taxpayer Service Centers listed below. Additional forms and instructions may also be obtained from these centers.  Montgomery Taxpayer Service Center  Huntsville Taxpayer Service Center  Auburn/Opelika Taxpayer Service Center 2545 Taylor Road 4920 Corporate Drive, Suite H 1800 Samford Trace Court, Suite 100 Montgomery, AL 36117 Huntsville, AL 35805 Auburn, AL 36830 Phone – (334) 242-2677 Phone – (256) 837-2319 Phone – (334) 887-9549  Shoals Taxpayer Service Center  Jefferson/Shelby Taxpayer Service Center  Dothan Taxpayer Service Center 201 South Court Street, Suite 200 2020 Valleydale Road, Suite 208 121 Adris Place Florence, AL 35630 Hoover, AL 35244 Dothan, AL 36303 Phone – (256) 383-4631 Phone – (205) 733-2740 Phone – (334) 793-5803  Tuscaloosa Taxpayer Service Center  Mobile Taxpayer Service Center  Gadsden Taxpayer Service Center 1434 22nd Avenue 851 E. I-65 Service Road South, Bel Air Tower, Suite 100 701 Forrest Avenue Tuscaloosa, AL 35401 Mobile, AL 36606 Gadsden, AL 35901 Phone – (205) 759-2571 Phone – (251) 344-4737 Phone – (256) 547-0554 Page 3 spouses must sign the return. Refund Status To check the status of your current year refund, go to our Website at www.revenue.alabama.gov, then click on “Where’s My Refund,” or call the 24 hour toll free refund hotline at 1-855-894-7391. How To Use This Instruction Booklet The instructions for Form 40A are divided into four main sections.  Section 1 contains information on who must file, how to choose the correct form, and when to file a return.  Section 2 contains useful steps to help you prepare your return.  Section 3 contains specific instructions for most of the lines on your return.  Section 4 contains general information about such items as amending your tax return, how long to keep records, and filing a return for a deceased person. If you follow the steps in Section 2 and the specific instructions in Section 3, you should be able to complete your return quickly and accurately. When Should I Expect My Refund? Wait At Least 90 Days For Your Refund If you do not receive your refund within 90 days of mailing your return, go to www.revenue.alabama.gov, then click on “Where’s My Refund,” or complete Form IT: 489. Form IT:489 may be obtained from the Department’s website under the Forms link or from any of our Alabama Taxpayer Service Centers listed on page 3 of this booklet. If you call about your refund, have a copy of your return with you or the Department may be unable to assist you. Each year the Alabama Department of Revenue receives over 1.8 million income tax returns. Of this number, over 1 million taxpayers receive refunds. The Department makes every effort to process your refund as quickly as possible, and there are several things you, the taxpayer, can do to help us accomplish this. The date you file your return and how you file determines when you can expect your refund. For example, electronically filed returns are received and processed significantly faster than returns that are mailed to the Department of Revenue. Also, if you mail in an error-free return in January or February, you can expect to receive your refund sooner than if you wait until March or April to file. Returns filed this close to the deadline may require 90 days to process. Common Mistakes Which Delay Refunds Incorrect Name. Your refund will be issued in the name(s) appearing on your return. If your name is illegible or misspelled, your refund may be issued in the wrong name. Incorrect Address. Last year the U.S. Postal Service was unable to deliver thousands of refund checks due to incorrect addresses, or because the taxpayer moved and failed to leave a forwarding address. Incorrect Social Security Number. Last year approximately 80,000 returns were received with missing or incorrect social security numbers. Your social security number is very important; it is used for identification of your file. Please compare the number on your return with the number on your social security card. Show in the blocks provided the social security numbers in the same order as the first names. For example, the social security number of the first name listed should be entered in the box headed “Your social security number.” The social security number of the second name should be entered in the box headed “Spouse’s social security number.” If separate returns are filed, the person filing the return should enter his or her social security number in the box headed “Your social security number,” and enter the spouse’s social security number on line 3. It is very important that the social security numbers be listed in this order so your refund will be issued in the correct name. Legibility. On many returns, the name, address, or social security number is not readable. If this happens, the wrong information may be recorded, and your refund may be delayed. Make sure that the information you enter on the return is readable. Missing Withholding Statement (W-2). Make certain the “State Copy” of all forms W-2 wage and tax statement are attached. The Department will consider the return incomplete if all required information is not included. Incorrect Computation. Many returns must be corrected each year by the Department due to simple math errors. Before mailing your return, double check the addition and subtraction to make sure the math is correct. This is a good idea even if someone else prepares your return. Misdirected Mailing. Each year thousands of returns are mailed to the Internal Revenue Service instead of the Alabama Department of Revenue. Filing More Than One Return. File only one Form 40, 40A, 40EZ, 40NR or electronic return for each tax year. If it is necessary to amend your original return you must file a completed return with the “Amended Return” box checked. The amended return will be processed after your original return has been processed. Filing Copies. A copy of a return is not acceptable unless it has the taxpayer(s) original signature(s). Missing Signatures. Thousands of unsigned returns are received each year by the Department. Before we can process them, these returns must be returned to the taxpayers for signatures. If a joint return is filed, both Page 4 Other Reasons For Refund Delays You Have Not Paid All Taxes Due From a Previous Year. If you owe tax for a prior year, your refund will be applied to pay that deficiency. Any amount remaining will be refunded to you. This will generally delay your refund 12 weeks or more. Setoff Debt Collection. If the Alabama Department of Human Resources, Alabama Department of Labor, the Administrative Office of Courts, the Alabama Medicaid Agency, the Alabama League of Municipalities or Association of County Commissions or local governmental entities, has notified the Alabama Department of Revenue that your account is delinquent on a debt repayment, any public assistance program (including the Child Support Act of 1979, Chapter 10, Title 38), any Medicaid assistance program, your refund will be applied to that debt. See Setoff Debt Collection on page 13 for further information. Federal Refund Offset Program. Your 2023 federal or state refund will be taken to satisfy any outstanding liabilities owed to the State of Alabama or to the Internal Revenue Service. SECTION 1 Filing Information First, be certain you need to file a tax return. Your marital status, filing status, and gross income determine whether you have to file a tax return. Gross income usually means money, goods, and property you received on which you must pay tax. It does not include nontaxable benefits. See page 7 of the instructions to find out which types of income you should include. Other Filing Requirements Refunds. Even if your income was less than the amounts shown, you must file a return to get a refund if Alabama income tax was withheld from any payments made to you. Domicile. Individuals who are domiciled in (or residents of) Alabama are subject to tax on their entire income, whether earned within or without Alabama. This is true regardless of their physical presence within Alabama at any time during the taxable year. Domicile is where one lives, has a permanent home, and has the intention of returning when absent. Domicile may be by birth, choice, or operation of law. Each person has one and only one domicile which, once established, continues until a new one is established coupled with the abandonment of the old. Burden of proof regarding change of domicile is on the taxpayer even though he/she owns no property, earns no income, and has no place of abode in Alabama. If an Alabama resident accepts employment in a foreign country for a definite or indefinite period of time with the intent of returning to the United States, the individual remains an Alabama resident and all income, wherever earned, is subject to Alabama income tax. This is true even if the taxpayer leaves no property in Alabama. If a citizen of a foreign country comes to Alabama to work (no matter how long he stays), buys a home, secures an Alabama driver’s license, does not intend to apply for U.S. Citizenship, and intends to ultimately re- turn to the country of origin, the individual will be considered to have established domicile in Alabama. In other words, a foreign citizen domiciled in Alabama is liable for Alabama income tax on income earned from all sources. Military Personnel (Residents). Military personnel whose legal residence is Alabama are subject to Alabama income tax on all income regardless of source or where earned unless specifically exempt by Alabama law. Military personnel (Army, Navy, Marine, Air Force, Merchant Marine, and Coast Guard) who were residents of Alabama upon entering military service remain residents of Alabama for income tax purposes, regardless of the period of absence or actual place of residence, until proof regarding change of home of record has been made. The burden of proof is on the taxpayer though he owns no property, earns no income, or has no place of abode in Alabama. Under the provisions of the Soldiers’ and Sailors’ Civil Relief Act, military personnel are not deemed to have lost their permanent residence in any state solely because they are absent in compliance with military orders. In addition, persons are not deemed to have acquired permanent residence in another state when they are required to be absent from their home state by virtue of military orders. If the husband and wife are both in military service, each could be a resident of a different state under the Soldiers’ and Sailors’ Civil Relief Act. A spouse not in military service has the same domicile as his/her spouse unless proven otherwise. Military Personnel (Nonresidents). Nonresident military personnel merely having a duty station within Alabama (whose legal residence is not Alabama) are not required to file an Alabama income tax return unless they have earned income from Alabama sources other than military pay. If they have earned income in Alabama other than military pay, they are required to file Alabama Form 40NR. A married nonresident military person with income earned in Alabama may file either a separate return claiming himself or herself only, or a joint return claiming the total allowable personal exemption. The “Military Spouses Residency Relief Act” (Public Law 11197) states that the income for services performed by the spouse of a service member shall not be deemed to be income for services performed or from sources within a tax jurisdiction of the United States if the spouse is not a resident of the jurisdiction in which the income is earned because the spouse is in the jurisdiction solely to be with the service member serving in compliance with military orders. Dependent’s and Student’s Income. Dependents who are residents of Alabama must file a return if they meet the requirements under You Must File A Return If… (on this page). A student’s income is fully taxable to the same extent as other individuals who are required to file a return. If a return is required, the dependent or student can claim a personal exemption of $1,500, and his or her parents may claim a dependent exemption if they provided more than 50% of his or her total support. See dependent exemption on page 8. When To File You should file as soon as you can after January 1, 2024, but no later than the due date of your federal return. If you file late you may have to pay penalties and interest. (See Penalties and Interest on page 12.) 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 extension until October 15, 2024. If you anticipate that you will owe additional tax on your return, you should submit your payment with a payment voucher (Form 40V) with the box “Automatic Extension Payment” checked by the due date of your federal return. 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. Original returns must be filed within two years of the date the taxes are paid to be eligible for a refund. Criminal Liability could result from a continued failure to file returns. (Refer to “Criminal Liability” on Page 12.) Which Form To File You MAY Use Form 40A If You Meet ALL Of The Following Conditions:  You were a resident of Alabama for the entire year,  You do not itemize deductions,  You do not claim any adjustments to income such as an IRA deduction, alimony paid, Federal income tax paid for a prior year, etc,  You do not have income from sources other than salaries and wages, except for interest and dividend income, which cannot exceed $1,500,  You are not claiming income or a loss from Schedules C, D, E, or F, and  You are not claiming credit for taxes paid to another state. You MUST Use Form 40 If:  You were a full or part-year resident of Alabama and do not meet ALL of the requirements to file Form 40A, and  You are itemizing deductions. You MUST Use Form 40NR If:  You are not a resident of Alabama, you received taxable income from Alabama sources or for performing services within Alabama, and your gross income from Alabama sources exceeds the allowable prorated personal exemption. Nonresidents must prorate the personal exemption. If your Alabama gross income exceeds the prorated amount, or filing jointly under the Military Spouses Relief Act, a return must be filed. You MUST Use Both Form 40 and Form 40NR If:  You had sufficient income to require the filing of a part-year return and also had income from Alabama sources while a nonresident during the same tax year. In this case, both the total personal exemption and the dependent exemption must be claimed on the part-year resident return. No exemption can be claimed on the nonresident return. The part year resident return should include only income and deductions during the period of residency, and the nonresident return should include only income and deductions during the period of nonresidency. SECTION 2 Steps for Preparing Your Return By following these five useful steps and reading the line-by-line instructions, you should be able to prepare your return quickly and accurately. Step 1 Collect all your necessary records. Income Records. These include any Forms W-2 and/or 1099 that you have. If you do not receive a Form W-2 by February 1, or if the one you receive is incorrect, please contact your employer as soon as possible. Only your employer can give you a Form W-2, and only he or she can correct it. If you have someone prepare your return for you, make sure that person has all your income and expense records so he or she can fill in your return correctly. Remember, even if your return is prepared by someone else, you are still responsible. You Must File A Return If… You were a: Full Year Resident Part Year Resident Nonresident and your marital status at the end of 2023 was: Single (including divorced and legally separated) Married and living with your spouse at the end of 2023 (or on the date your spouse died) Single (including divorced and legally separated) Married and living with your spouse at the end of 2023 (or on the date your spouse died) Single (including divorced and legally separated) Married and living with your spouse at the end of 2023 (or on the date your spouse died) and your filing status is: Single Head of family Married, joint return Married, separate return Single Head of family Married, joint return Married, separate return Single or head of family Married, joint return Married, separate return Page 5 and your gross income was at least: $ 4,500 $ 8,200 $11,500 $ 5,750 $ 4,500 (while an Alabama resident) $ 8,200 (while an Alabama resident) $11,500 (while an Alabama resident) $ 5,750 (while an Alabama resident) Over the allowable prorated exemption: Step 2 Obtain any forms or schedules you may need. Before filling in your return, look it over to see if you need more forms or schedules. If you think you will need any other forms, get them before you start to fill in your return. Our Alabama Taxpayer Service Centers (see page 3 of these instructions for addresses) can supply the additional forms you need. Also see page 23 for more information. The fastest way to obtain forms is to download them from our Web site at www.revenue.alabama.gov. Step 3 Sign and date your return. Form 40A is not complete unless you sign it. Please sign in black ink only. Your spouse must also sign if it is a joint return. Original signatures are required or the return will not be accepted. Step 4 Attach all W-2 or 1099 forms to your return. Attach the copy of Form W-2(s) marked “To Be Filed With Your State Income Tax return” to the front of your return. Step 5 Before mailing your return. If you owe tax, complete Form 40V. Before mailing your return, be sure to include a completed Form 40V along with your payment loose in the envelope. Make sure you have an exact copy of your return for your records. SECTION 3 Specific Instructions Name and Address Please type or print your name, address, and social security number in the appropriate blocks. If you live in an apartment, please include your apartment number in the address. If the post office delivers mail to your P.O. Box number rather than to your street address, write the P.O. Box number instead of your street address. Social Security Number Each year thousands of taxpayers file returns using an incorrect social security number. Usually this number belongs to another taxpayer. It is very important that you file your return using the correct social security number. Failure to use your correct social security number(s) in the space(s) provided WILL DELAY the processing of your refund. Listed below are a few of the common reasons why a social security number is reported incorrectly:  failed to enter number on return,     memorized wrong number, copied number wrong, gave an incorrect number to the tax preparer, or gave your employer an incorrect number. IMPORTANT: Check your W-2 forms. Your employer may be reporting an incorrect number for you. If you are married and filing a joint return, write both social security numbers in the blocks provided. If you are married and filing separate Alabama returns, write your spouse's social security number on line 3. If your spouse is a nonresident alien, has no income, does not have a social security number, and you file a separate return, check the "NRA" box and leave the block for your spouse's social security number blank. If you and your spouse file a joint return, your spouse must have a social security number. If you or your spouse do not have a social security number, please get Form SS-5 from a Social Security Administration (SSA) office. File it with your local SSA office early enough to get your number before April 15. If you have not received your number before April 15, file your return and write "applied for" in the block for your social security number. IMPORTANT: Please notify the Social Security Administration (SSA) immediately in the event you have changed your name because of marriage, divorce, etc., so the name on your tax return is the same as the name the SSA has on record. This may prevent delays in processing your return. Filing Status and Personal Exemption Lines 1 through 4 You should check only the box that describes your filing status. The personal exemption will be determined by your filing status on the last day of the tax year. Single Consider yourself single if on December 31, you were unmarried or separated from your spouse either by divorce or separate maintenance decree. If you check box 1, enter $1,500 on line 10. Married Joint or Separate Returns? Joint Returns. Most married couples will pay less tax if they file a joint return. If you file a joint return, you must report all income, exemptions, deductions, and credits for you and your spouse. Both of you must sign the return, even if only one of you had income. The State of Alabama does recognize a common law marriage for income tax purposes. This only applies to common law marriages entered into before January 1, 2017. Common law marriages entered into January 1, 2017 and later are no longer recognized by the state of Alabama. Caution: You cannot file a joint return if you are a resident of Alabama and your spouse is a resident of another state. You should file as “married filing separate.” You and your spouse can file a joint return even if you did not live together for the entire year. Both of you are responsible for any tax due on a joint return, so if one of you does not pay, the other may have to. NOTE: If you file a joint return, you may not, after the Page 6 due date of the return, choose to file separate returns for that year. If your spouse died in 2023, you can file a joint return for 2023. You can also file a joint return if your spouse died in 2024 before filing a 2023 return. For details on how to file a joint return, see Death of Taxpayer on page 12. If you check box 2, enter $3,000 on line 10. Separate Returns. You can file separate returns if both you and your spouse had income, or if only one of you had income. If you file a separate return, report only your own income, exemptions, deductions, and credits. You are responsible only for the tax due on your own return. NOTE: Alabama is not a community property state. If you file a separate return, write your spouse’s social security number on line 3 in the space provided. If your spouse is not required to file a return, attach a statement explaining why. If you check box 3, enter $1,500 on line 10. Head of Family An individual shall be considered “Head of Family” if, and only if, such individual is not married at the close of the tax year, is not a surviving spouse and their qualifying dependent is not a foster child. You may check the box on line 4 ONLY IF on December 31, 2023, you were unmarried or legally separated and meet either test 1 or test 2 below. Test 1. You paid more than half the cost of keeping up a home for the entire year, provided that the home was the main home of your parent whom you can claim as a dependent. Your parent did not have to live with you in your home. OR Test 2. You paid more than half the cost of keeping up a home in which you lived and in which one of the following also lived for more than 6 months of the year (temporary absences, such as for vacation or school, are counted as time lived in the home): a. Your unmarried child, grandchild, great-grandchild, etc., adopted child, or stepchild. This child does not have to be your dependent. b. Your married child, grandchild, great-grandchild, etc., adopted child, or stepchild. This child must be your dependent. But if your married child’s other parent claims him or her as a dependent under the federal rules for Children of Divorced or Separated Parents, this child does not have to be your dependent. c. Any relative you can claim as a dependent. (See definition of a dependent on page 10.) If the person for whom you kept up a home was born or died during the year, you may still file as “Head of Family” as long as the home was that person’s main home for the part of the year he or she was alive. If you check box 4, enter $3,000 on line 10. Income All income is subject to Alabama personal income tax unless specifically exempted by state law. The term “income” includes, but is not limited to, salaries, wages, commissions, income from business or professions, alimony, rents, royalties, interest, dividends, and profits from sales of real estate, stocks, or bonds. Military pay is taxable income except for compensation received for active service in a designated combat zone. Examples of Income You MUST Report The following kinds of income should be reported on Form 40, 40A, or 40NR and related forms and schedules. You may need some of the forms and schedules listed below:  Wages including salaries, fringe benefits, bonuses, commissions, fees, and tips.  Dividends (Schedule B).  Interest (Schedule B) on: bank deposits, bonds, notes, federal income tax refunds, mortgages on which you receive payments, accounts with savings and loan associations, mutual savings banks, credit unions, etc.  Original Issue Discount (Schedule B).  Distributions from an Individual Retirement Arrangement (IRA) including SEPs and DECs, if you excluded these amounts in a prior year.  Bartering income (fair market value of goods or services you received in return for your services).  Business expense reimbursements you received that are more than you spent for these expenses.  Amounts received in place of wages from accident and health plans (including sick pay and disability pensions) if your employer paid for the policy.  Alimony or separate maintenance payments received from and deductible by your spouse or former spouse.  Life insurance proceeds from a policy you cashed in if the proceeds are more than the premium you paid.  Profits from businesses and professions (Federal Schedule C or C-EZ).  Your share of profits from partnerships and S Corporations (Schedule E).  Profits from farming (Federal Schedule F).  Pensions, annuities, and endowments.  Lump-sum distributions.  Gains from the sale or exchange (including barter) of real estate, securities, coins, gold, silver, gems, or other property (Schedule D).  Gains from the sale of your personal residence as reported on your Federal return.  Rents and Royalties (Schedule E).  Your share of estate or trust income (Schedule E).  Prizes and awards (contests, lotteries, and gambling winnings).  Income from sources outside the United States.  Director’s fees.  Fees received as an executor or administrator of an estate.  Embezzled or other illegal income.  Refunds of federal income tax if deducted in a prior year and resulted in a tax benefit.  Payments received as a member of a military service generally are taxable except for combat pay and certain allowances.  Property transferred in conjunction with performance of services.  Jury duty pay.  Nonqualified Withdrawal from Alabama College Counts 529 Fund. Examples of Income You DO NOT Report Do not include these amounts when deciding if you must file a return.  United States Retirement System benefits.  State of Alabama Teachers’ Retirement System benefits.  State of Alabama Employees’ Retirement System benefits.  State of Alabama Judicial Retirement System benefits.  Military retirement pay.  Tennessee Valley Authority Pension System benefits.  United States Government Retirement Fund benefits.  Payments from a “Defined Benefit Retirement Plan” in accordance with IRC 414(j). (Contact your retirement plan administrator to determine if your plan qualifies.  Federal Railroad Retirement benefits.  Federal Social Security benefits.  State income tax refunds.  Unemployment compensation.  Welfare benefits.  Disability retirement payments (and other benefits) paid by the Veteran’s Administration.  Workman’s compensation benefits, insurance damages, etc. for injury or sickness.  Child support.  Gifts, money, or other property you inherit or that was willed to you.  Dividends on veteran’s life insurance.  Life insurance proceeds received because of a person’s death.  Interest on obligations of the State of Alabama or any county, city, or municipality of Alabama.  Interest on obligations of the United States or any of its possessions.  Amounts you received from insurance because you lost the use of your home due to fire or other casualty to the extent the amounts were more than the cost of your normal expenses while living in your home. (You must report as income reimbursements for normal living expenses.)  Military allowances paid to active duty military, National Guard, and active reserves for quarters, subsistence, uniforms, and travel.  Subsistence allowance received by law enforcement officers and corrections officers of the State of Alabama.  All retirement compensation received by an eligible peace officer or a designated beneficiary from any Alabama police retirement system.  All retirement compensation received by an eligible fire fighter or a designated beneficiary from any Alabama firefighting agency.  Income earned while serving as a foreign missionary after first serving 24 months as a missionary in a foreign country.  Compensation received from the United States for active service as a member of the Armed Forces in a combat zone designated by the President of the United States.  Death benefits received by a designated beneficiary of a peace officer or fireman killed in the line of duty.  An amount up to $50,000 for Tax Years 2020 and forward received as severance, unemployment compensation or termination pay, or as income from a supplemental income plan, or both, by an employee who, as a result of administrative downsizing, is terminated, laid-off, fired, or displaced from his or her employment, shall be exempt from state income tax. If the exempt severance pay is included in your state wages, contact your employer for a corrected W-2.  Beginning January 1, 1998, all benefits received from Alabama Prepaid Affordable College Tuition ConPage 7 tracts (PACT).  Qualified Withdrawal from Alabama College Counts 529 fund.  Income received from the Department of Defense as a result of a member of the military killed in action in a designated combat zone.  Any income earned by the spouse in the year of death of a member of the Military who has been killed in action in a designated combat zone.  Beginning January 1, 2016, all income, interest, dividends, gains or benefits of any kind received from ABLE (Achieving Better Life Experience) savings account.  Effective with tax year 2020, insurance benefits received by a certified firefighter as a result of a cancer diagnosis to any extent the amounts are included in the federal adjusted gross income of the taxpayer and are not exempt under any other law. For more information please see Act 2019-361. Rounding Off to Whole Dollars Round off cents to the nearest whole dollar on your return and schedules. You can drop amounts under 50 cents. Increase amounts from 50 to 99 cents to the next dollar. For example: $1.39 becomes $1.00 and $2.69 becomes $3.00. Line 5 Wages, Salaries, Tips, Etc. Report all W-2 information on Schedule W-2. See Schedule W-2 instructions for more information. On column B – “Income,” enter the amount from Schedule W2, Line 18, Column I plus Column J. The amount shown in the box headed “State Wages” may not be the same as the amount taxable for federal purposes. Report all wages, salaries, and tips you received even if you do not have a Form W-2. NOTE: State of Alabama employees will find that the amount taxable for state purposes is, in most cases, more than the amount taxable for federal purposes due to the fact that amounts deducted from their wages as “Contributions to the Alabama State Retirement System” qualify for deferral on the Federal return but do not qualify for deferral on the Alabama return. Alabama Income Tax Withheld Alabama tax withheld information must be reported on Schedule W-2. (See Schedule W-2 instructions for more information.) The amount withheld is shown on the state copy of your Form W-2. This copy should be marked “To Be Filed With Your Alabama Income Tax Return.” NOTE: Do not change or alter the amount of tax withheld or wages reported on your Form W-2. If any amount is incorrect or illegible, contact your employer and request a corrected statement. Do not include the following as Alabama income tax:     Federal income tax, FICA tax (Social Security and Medicare), Local, city, or occupational tax, or Taxes paid to another state. In Column A – “Alabama tax withheld,” enter the total amount from Schedule W-2, Line 18, Column G. Line 6 Interest and Dividend Income If income from interest and dividends is more than $1500, you cannot file Form 40A but must file Form 40. Line 8 Standard Deduction Use the chart on page 9 to determine your Standard Deduction and enter the amount on page 1, line 8. Line 9 Federal Income Tax Deduction See instructions for page 2, Part III on page 11. Joint Federal and Separate Alabama Returns, or Part Year Residents. If a married couple elects to file a joint Federal return and separate Alabama returns, or if filing as a part year resident, the Federal income tax must be determined by a ratio of Alabama adjusted gross income to Federal adjusted gross income. This calculation is required regardless of the method used in claiming other deductions. Line 10 Personal Exemption Enter the personal exemption from line 1, 2, 3, or 4. A dependent or student may take the personal exemption even if claimed as a dependent by someone else. required to collect Alabama tax. As the consumer, you are responsible for ensuring that sales or use tax is paid on your purchases. When you purchase merchandise for storage, use or consumption in Alabama and the retail seller does not collect tax on the purchase, you must report and pay consumer use tax on the purchase price. Usually, these purchases are made from catalogs, over the internet, or by telephone and include items such as:  Clothing  Books  Computers  Computer Software  Furniture  Magazine Subscriptions  Sporting Goods  Jewelry  Electronic Equipment  CDs, DVDs, Audio & Video Cassettes  Photographic Equipment  Musical Equipment  Automotive Accessories and Parts  ATVs  Lawn and garden equipment Applicable State Use Tax Rates The general use tax rate of 4% applies to all purchases of merchandise, except where a different rate of tax is expressly provided. The automotive use tax rate of 2% applies to purchases of automotive vehicles. Where any used vehicle is traded-in on the purchase of a new or used vehicle, the tax is due on the trade difference, that is, the price of the new or used vehicle purchased less the credit for the used vehicle taken in trade. The county licensing official will collect the tax due on purchases of automotive vehicles that are required to be titled or registered including purchases of automobiles, trucks, trailers, mobile homes, and motor boats. Do not include purchases of vehicles that are titled or registered in the calculation on the worksheet on page 9. You must report and pay the use tax due on other purchases of automotive vehicles including ATVs, off-road motorcycles, riding lawnmowers, self-propelled construction equipment, and other self-propelled instruments of conveyance. The agriculture use tax rate of 1-1/2% applies to purchases of machinery or equipment used in connection with the production of agricultural products, livestock, or poultry on farms and the replacement parts for such machinery or equipment. Where any used farm machinery or equipment is traded-in on the purchase of new or used farm machinery or equipment, the tax is due on the trade difference, that is, the price of the new or used machinery or equipment less the credit for the used machinery or equipment taken in trade. Local Use Tax: City and County use tax may also be due and should be reported and paid to the appropriate local tax authority. For information about reporting local use tax, please see the department’s website at www.revenue.alabama.gov. You can use either the Alabama Use Tax Table below or the worksheet on page 9 if you only have internet or catalog purchases that do not include automo- Line 11 Dependent Exemption Complete page 2, Part II, and enter the amount from line 2 on page 1, line 11. Use the following chart to determine the per-dependent exemption amount. Amount on Page 1, Line 7 0 - 50,000 50,001 - 100,000 Over 100,000 Dependent Exemption 1,000 500 300 Line 14 Figuring Your Tax Find the tax for the amount on line 13. Use the Tax Tables on pages 14 through 19. Line 15 Consumer Use Tax Review the purchases you made during 2023. If you purchased items for use in Alabama from out-of-state sellers who did not charge sales or use tax, you owe consumers use tax on the items. If you made no purchases from out-of-state sellers, enter 0 (zero) on line 15 and check the box. Use tax is the counterpart of the sales tax. State use tax is imposed at the same rate and on the same type of transactions as sales tax and is due from the consumer when the sales tax is not collected. When you purchase merchandise from a retail store or other business establishment in Alabama, the seller is required to collect sales tax on the purchase. When you purchase merchandise from a business located outside of Alabama, the seller might collect use tax on the purchase. However, not all out-of-state businesses are registered and Alabama Use Tax Table for General Internet and Catalog Purchases Purchases Subject to Use Tax At least But less than Use Tax Due 0 ........ 50 . . . . . . . . 1 50 . . . . . . . . 100 . . . . . . . . 3 100 . . . . . . . . 150 . . . . . . . . 5 150 . . . . . . . . 200 . . . . . . . . 7 200 . . . . . . . . 250 . . . . . . . . 9 250 . . . . . . . . 300 . . . . . . . . 11 300 . . . . . . . . 350 . . . . . . . . 13 350 . . . . . . . . 400 . . . . . . . . 15 400 . . . . . . . . 450 . . . . . . . . 17 450 . . . . . . . . 500 . . . . . . . . 19 500 . . . . . . . . 550 . . . . . . . . 21 550 . . . . . . . . 600 . . . . . . . . 23 600 . . . . . . . . 650 . . . . . . . . 25 650 . . . . . . . . 700 . . . . . . . . 27 700 . . . . . . . . 750 . . . . . . . . 29 750 . . . . . . . . 800 . . . . . . . . 31 800 . . . . . . . . 850 . . . . . . . . 33 850 . . . . . . . . 900 . . . . . . . . 35 900 . . . . . . . . 950 . . . . . . . . 37 950 . . . . . . . . 1,000 . . . . . . . . 39 1,000 . . . . . . . . 1,050 . . . . . . . . 41 1,050 . . . . . . . . 1,100 . . . . . . . . 43 1,100 . . . . . . . . 1,150 . . . . . . . . 45 1,150 . . . . . . . . 1,200 . . . . . . . . 47 1,200 . . . . . . . . 1,250 . . . . . . . . 49 Purchases Subject to Use Tax At least But less than Use Tax Due 1,250 . . . . . . . . 1,300 . . . . . . . . 51 1,300 . . . . . . . . 1,350 . . . . . . . . 53 1,350 . . . . . . . . 1,400 . . . . . . . . 55 1,400 . . . . . . . . 1,450 . . . . . . . . 57 1,450 . . . . . . . . 1,500 . . . . . . . . 59 1,500 . . . . . . . . 1,550 . . . . . . . . 61 1,550 . . . . . . . . 1,600 . . . . . . . . 63 1,600 . . . . . . . . 1,650 . . . . . . . . 65 1,650 . . . . . . . . 1,700 . . . . . . . . 67 1,700 . . . . . . . . 1,750 . . . . . . . . 69 1,750 . . . . . . . . 1,800 . . . . . . . . 71 1,800 . . . . . . . . 1,850 . . . . . . . . 73 1,850 . . . . . . . . 1,900 . . . . . . . . 75 1,900 . . . . . . . . 1,950 . . . . . . . . 77 1,950 . . . . . . . . 2,000 . . . . . . . . 79 2,000 . . . . . . . . 2,050 . . . . . . . . 81 2,050 . . . . . . . . 2,100 . . . . . . . . 83 2,100 . . . . . . . . 2,150 . . . . . . . . 85 2,150 . . . . . . . . 2,200 . . . . . . . . 87 2,200 . . . . . . . . 2,250 . . . . . . . . 89 2.250 . . . . . . . . 2,300 . . . . . . . . 91 2,300 . . . . . . . . 2,350 . . . . . . . . 93 2,350 . . . . . . . . 2,400 . . . . . . . . 95 2,400 . . . . . . . . 2,450 . . . . . . . . 97 2,450 . . . . . . . . 2,500 . . . . . . . . 99 If purchases are over $2,499 use the Alabama Use Tax Worksheet on page 9 Page 8 Standard Deduction Married Filing Joint ____________________________ AL Total Income Standard (AL Line 7) Deduction $8,500 $ 0 – $25,999 $8,325 $26,000 – $26,499 $8,150 $25,500 – $26,999 $7,975 $27,000 – $27,499 $7,800 $27,500 – $27,999 $7,625 $28,000 – $28,499 $7,450 $28,500 – $28,999 $7,275 $29,000 – $29,499 $7,100 $29,500 – $29,999 $6,925 $30,000 – $30,499 $6,750 $30,500 – $30,999 $6,575 $31,000 – $31,499 $6,400 $31,500 – $31,999 $6,225 $32,000 – $32,499 $6,050 $32,500 – $32,999 $5,875 $33,000 – $33,499 $5,700 $33,500 – $33,999 $5,525 $34,000 – $34,499 $5,350 $34,500 – $34,999 $5,175 $35,000 – $35,499 $5,000 $35,500 and above Married Filing Separate ____________________________ AL Total Income Standard (AL Line 7) Deduction $4,250 $ 0 – $12,999 $4,162 $13,000 – $13,249 $4,074 $13,250 – $13,499 $3,986 $13,500 – $13,749 $3,898 $13,750 – $13,999 $3,810 $14,000 – $14,249 $3,722 $14,250 – $14,499 $3,634 $14,500 – $14,749 $3,546 $14,750 – $14,999 $3,458 $15,000 – $15,249 $3,370 $15,250 – $15,499 $3,282 $15,500 – $15,749 $3,194 $15,750 – $15,999 $3,106 $16,000 – $16,249 $3,018 $16,250 – $16,499 $2,930 $16,500 – $16,749 $2,842 $16,750 – $16,999 $2,754 $17,000 – $17,249 $2,666 $17,250 – $17,499 $2,578 $17,500 – $17,749 $2,500 $17,750 and above Head of Family ____________________________ AL Total Income Standard (AL Line 7) Deduction $5,200 $ 0 – $25,999 $5,065 $26,000 – $26,499 $4,930 $26,500 – $26,999 $4,795 $27,000 – $27,499 $4,660 $27,500 – $27,999 $4,525 $28,000 – $28,499 $4,390 $28,500 – $28,999 $4,255 $29,000 – $29,499 $4,120 $29,500 – $29,999 $3,985 $30,000 – $30,499 $3,850 $30,500 – $30,999 $3,715 $31,000 – $31,499 $3,580 $31,500 – $31,999 $3,445 $32,000 – $32,499 $3,310 $32,500 – $32,999 $3,175 $33,000 – $33,499 $3,040 $33,500 – $33,999 $2,905 $34,000 – $34,499 $2,770 $34,500 – $34,999 $2,635 $35,000 – $35,499 $2,500 $35,500 and above Single ____________________________ AL Total Income Standard (AL Line 7) Deduction $3,000 $ 0 – $25,999 $2,975 $26,000 – $26,499 $2,950 $26,500 – $26,999 $2,925 $27,000 – $27,499 $2,900 $27,500 – $27,999 $2,875 $28,000 – $28,499 $2,850 $28,500 – $28,999 $2,825 $29,000 – $29,499 $2,800 $29,500 – $29,999 $2,775 $30,000 – $30,499 $2,750 $30,500 – $30,999 $2,725 $31,000 – $31,499 $2,700 $31,500 – $31,999 $2,675 $32,000 – $32,499 $2,650 $32,500 – $32,999 $2,625 $33,000 – $33,499 $2,600 $33,500 – $33,999 $2,575 $34,000 – $34,499 $2,550 $34,500 – $34,999 $2,525 $35,000 – $35,499 $2,500 $35,500 and above Alabama Use Tax Worksheet Column A Column B Column C Report 2023 purchases for use in Alabama from out-of-state sellers on which tax was not collected by the seller. Total Purchase Price Tax Rate Tax Due – (Multiply Col. A by Col. B) 1. All purchases EXCEPT automotive vehicles and farm machinery . . . . . . . . . . . . . . 2. ATVs, off-road motorcycles, riding lawnmowers, self propelled construction equipment and other automotive vehicles that are not titled or registered by the county licensing official . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .04 3. Farm machinery or equipment and replacement parts thereof . . . . . . . . . . . . . . . . . . .015 .02 4. TOTAL TAX DUE (Total of Column C). Carry this amount to Form 40A line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Page 9 tive vehicles, farm machinery, or farm machinery replacement parts; otherwise, use the worksheet on page 9 to compute Alabama Use Tax. For more information regarding consumers use tax, call (334) 242-1490. Line 16 Alabama Election Campaign Fund If you wish to make a voluntary contribution to Alabama’s Democratic Party or Republican Party, indicate the amount and party by checking the proper box(es) on lines 16a or 16b. Each individual may contribute $1 to either party. If a joint return is filed, each spouse may contribute $1 to either party. If you make a voluntary contribution to this fund, it WILL INCREASE your tax. The total amount entered on line 16a or 16b cannot exceed $2 for a married couple filing a joint return, or $1 for all other filers. Line 19 Automatic Extension Payment Enter on this line any payment you made on your Alabama automatic extension (Form 40V). Line 20 Previous Payments This line is for amended returns only. Enter the amount of your previous payment made with your original return and/or billing notices and amended return(s). Line 22 Previous Refund This line is for amended returns only. Enter the amount of your previous refund from your original return and amended return(s). Line 24 Amount You Owe If the amount on line 17 is larger than the amount on line 23, subtract line 23 from line 17 and enter the difference on line 24 — this is the amount you owe the State of Alabama. It must be paid using Form 40V. Pay the full amount by check or money order payable to the “Alabama Department of Revenue.” On your payment, write your social security number, daytime phone number, and “2023 Form 40A,” and remit your payment with Form 40V. Credit Card: For other payment options, please visit our website for more information. How do I pay by ACH Debit? You may pay by ACH Debit by going to www.myalabamataxes.alabama.gov. Do not use Form 40V when paying by ACH Debit. You will need to have your bank routing number and checking account number to use this service. No fee is charged for this service. If payment for the full amount of tax due is not paid by the due date of the return, you will be charged interest and will be subject to penalties. See Penalties and Interest on page 12. More importantly, if you submit your return without payment, a final assessment may be entered by the Department. A final assessment which is not appealed is as conclusive as a judgment of a circuit court. The Department may then proceed with collection by issuance of legal processes including recording of tax liens, garnishment of wages or bank accounts, levy, or a writ of seizure directed to the county sheriff as provided by Sections 40-1-2, 40-2-11(16), and 40-29-23, Code of Alabama 1975. NOTE: Make sure you complete all fields on Form 40V so that your payment can be properly credited. Line 25 Overpayment If the amount on line 23 is more than the amount on line 17, subtract line 17 from line 23 and enter the difference on line 25 — this is the amount you overpaid. Line 26 Donation of Refunds Enter amount from page 2, Part IV, line 2. NOTE: Amounts contributed to these funds WILL REDUCE your refund. Also, once an election is made to contribute to these funds, that election is irrevocable and cannot later be refunded. If your return is corrected by the Department, the amount contributed cannot be used to pay any additional tax due. Line 27 Refunded to You Subtract the amount on line 26 from the amount on line 25. You should receive a refund for the overpayment. See When Should I Expect My Refund? on page 4 of this booklet for more information about your refund. Sign Your Return Form 40A is not complete until you sign it. Please sign in black ink only. Your spouse must also sign if it is a joint return. Original signatures are required or the return will not be accepted. If you are filing a joint return with your deceased spouse, see Death of Taxpayer on page 12. Did You Have Someone Else Prepare Your Return? If you fill in your own return, the Paid Preparer’s Use Only area should remain blank. Someone who prepares your return but does not charge you should not sign. Generally, anyone who is paid to prepare your tax return must sign your return and fill in the other blanks in the Paid Preparer’s Use Only area of your return. If you have questions about whether a preparer is required to sign a return, please contact an Alabama Taxpayer Service Center. The preparer required to sign your return MUST:  Sign, by hand, in the space provided for the preparer’s signature. (Signature stamps or labels are not acceptable.)  Give you a copy of your return in addition to the copy to be filed with the Alabama Department of Revenue. BEFORE signing and mailing your return, you should review it to make sure the preparer has entered the correct name(s), address, and social security number(s) in the spaces provided and reported all of your income. REMEMBER, you are responsible for the information on your return even if you pay someone else to prepare it. Please enter your daytime phone number. This will enable us to contact you and help speed your refund Page 10 along if there are any problems with processing your return. Where To File Form 40A Mail your return to one of the addresses below: If you are receiving a refund (Form 40A, line 27), mail your return to: Alabama Department of Revenue P.O. Box 154 Montgomery, AL 36135-0001 If you are making a payment (Form 40A, line 24), mail your return, Form 40V and payment to: Alabama Department of Revenue P.O. Box 2401 Montgomery, AL 36140-0001 If you are not receiving a refund or making a payment, mail your return to: Alabama Department of Revenue P.O. Box 327469 Montgomery, AL 36132-7469 Current year Form 40A returns should be mailed to one of the above addresses. Prior year Form 40A returns, amended returns, and any correspondence pertaining to a previously filed return should be mailed to: Alabama Department of Revenue Income Tax Administration Division P.O. Box 327464 Montgomery, AL 36132-7464 Page 2, Part I General Information Part I (General Information) must be completed by all taxpayers. Please follow the line-by-line instructions on Form 40A to complete this section. Page 2, Part II Dependents A “dependent” as defined under Alabama law is an individual other than the taxpayer and his or her spouse who received over 50% of his or her support from the taxpayer during the tax year and also has one of the following relationships with the taxpayer: Son Daughter Stepson Stepdaughter Legally adopted child Parent Grandparent Grandchild Brother Sister Stepbrother Stepsister Stepmother Stepfather Mother-in-law Father-in-law Brother-in-law Sister-in-law Son-in-law Daughter-in-law If related by blood: Uncle Aunt Nephew Niece NOTE: You cannot claim a foster child, friend, cousin, or your spouse as a dependent under Alabama law. Birth or Death of Dependent. You can take an exemption for a dependent who was born or who died dur- ing 2023 if he or she met the qualifications for a dependent while alive. Support. You must have provided over 50% of the dependent’s support in 2023. If you file a joint return, the support can be from you or your spouse. You cannot claim credit for a dependent if you gave less than 50% of the support under Alabama law as you can under federal law, in certain conditions. In figuring total support, you must include money the dependent used for his or her own support even if this money was not taxable (for example: gifts, savings, welfare benefits). If your child was a student, do not include amounts he or she received as scholarships. Support includes items such as food, a place to live, clothes, medical and dental care, recreation, and education. In figuring support, use the actual cost of these items. However, the cost of a place to live is figured at its fair rental value. In figuring support, do not include items such as income taxes, social security taxes, premiums for life insurance, or funeral expenses. NOTE: If you used Federal Form 8332 (Release/Revocation to claim exemption for child by custodial parent), or if you are NOT claiming a dependent as a dependent for this tax year – DO NOT fill out (4) Did you provide more than one-half dependent’s support. Line 1a Dependents Column (1) Enter first and last name of each dependent. Column (2) Enter social security number for each dependent regardless of the dependent’s age. Column (3) Enter your dependent’s relationship to you. Column (4) Enter yes or no to the question. Line 1b Enter total number of dependents claimed. Line 2 Complete Part II and enter the amount from line 2 on page 1, line 11. Page 2, Part III Federal Tax Deduction Use your 2023 federal income tax return and the worksheet on page 20 to determine your federal income tax deduction. PLEASE NOTE: The Federal line references were correct at the time these forms and instructions were printed. However, there may have been changes to Federal forms after our print deadline and the line numbers referenced for our forms may have changed. If you have questions as to the correct line number on the Federal return, please feel free to call one of our taxpayer service centers listed on page 3. Page 2, Part IV Donation Check-offs You may elect to donate all or part of your overpayment as shown on line 25 to one or more of the funds as provided by the Alabama Legislature. The amounts entered on these lines will be paid to the programs you indicate. Any amount you contribute may be claimed if you itemize deductions when you file your 2024 Alabama Income Tax Return. (Caution: When reporting your refund on your 2024 Federal return, you should report the amount of overpayment shown on line 25 before your donation.) Line 1a Alabama Senior Services Trust Fund This fund will assist in the support of programs for the aging in Alabama. If you wish to make a contribution to this program, enter a dollar amount. Line 1b Alabama Arts Development Fund This fund provides for grants to tax exempt organizations or associations to encourage development of quality arts activities or cultural facilities in local areas. If you wish to make a contribution to this program, enter a dollar amount. Line 1c Alabama Nongame Wildlife Fund This is a program under the jurisdiction of the Game and Fish Division of the Department of Conservation which provides management of such nongame wildlife. If you wish to make a contribution to this program, enter a dollar amount. Line 1d Child Abuse Trust Fund This fund encourages the direct provision of services to prevent child abuse and neglect. If you wish to make a contribution to this program, enter a dollar amount. Line 1e a contribution to this fund, enter a dollar amount. Line 1h Foster Care Trust Fund The Foster Care Trust Fund provides educational, athletic, artistic, and special occasion opportunities for Alabama’s foster children. If you wish to make a contribution to this fund, enter a dollar amount. Line 1i Mental Health This is a non-profit organization dedicated to the eradication of mental illness and to the improvement of the quality of life of those whose lives are affected by these diseases. Your donation to this fund will help provide unconditional support to persons experiencing mental pain and those struggling toward recovery. If you wish to make a contribution to this fund, enter a dollar amount. Line 1j Alabama Firefighters Annuity and Benefit Fund Your donations to this fund will be used to provide retirement, disability and death benefits to firefighters who are registered with this fund. If you wish to make a contribution to this fund, enter a dollar amount. Line 1k Alabama Breast and Cervical Cancer Research Program The University of Alabama at Birmingham’s Comprehensive Cancer Center is a nationally funded leader in breast and cervical research providing cutting edge clinical care to the people of Alabama. Your donation to this fund will help in the fight against breast and cervical cancer. If you wish to make a contribution to this fund, enter a dollar amount. Alabama Veterans’ Program Line 1l This fund provides supportive assistance through nursing and related health care for Alabama ailing and aged veterans of the armed forces who have need of special nursing and related health care services. If you wish to make a contribution to this program, enter a dollar amount. Donations to this fund will be used to provide services and aid to victims of crime. If you wish to make a contribution to this fund, enter a dollar amount. Victims of Violence Assistance Line 1m Line 1f Alabama Military Support Foundation Alabama State Historic Preservation Fund This fund was established to promote better relations between employers and National Guard/Reserve members. If you wish to make a contribution to this fund, enter a dollar amount. Your donations to this fund will be used by the Alabama Historical Commission to pay the costs of the maintenance, acquisitions, preservation and operations of its acquisitions. If you wish to make a contribution to this fund enter a dollar amount. Line 1g Alabama State Veterans Cemetery at Spanish Fort Foundation, Inc Your donations to this fund will be used to promote the mission of the cemetery and support other veteran organizations, activities and programs which promote the welfare of veterans and commemorate the honorable service provided by veterans. If you wish to make Page 11 Line 1n Alabama Veterinary Medical Foundation Spay/Neuter Program This fund provides assistance to low income residents to spay or neuter their dog or cat. If you wish to make a contribution to this program, enter a dollar amount. Line 1o Cancer Research Institute This fund was established to improve cancer survival rates for patients through research aimed at increasing prevention and treatment. If you wish to make a contribution to this program, enter a dollar amount. Line 1p Alabama Association of Rescue Squads This fund provides training to member rescue squads and inspections to insure that member’s equipment and buildings meet standards. If you wish to make a contribution to this program, enter a dollar amount. Line 1q USS Alabama Battleship Commission Donations to this fund will help in the preservation of the USS Alabama Battleship Memorial Park for future generations and to memorialize our Veterans of all branches of the US Armed Services. If you wish to make a contribution to this program, enter a dollar amount. Line 1r Children First Trust Fund Your donations to this fund will go toward ensuring that all of Alabama’s children are prepared for school success and lifelong learning through voluntary, diverse, high-quality early childhood programs. SECTION 4 General Information This section contains general information about items such as amending your tax return, how long to keep records, and filing a return for a deceased person. Direct Deposit Information We are currently working to implement direct deposit for all paper returns. However, for the 2023 tax year this option will be available only for Alabama Form 40 Individual Returns. In order to receive a direct deposit refund, your paper return must be prepared using tax preparation software that utilizes 2-D Bar Code technology. Penalties and Interest Interest. Interest is charged on taxes not paid by their due date even if an extension of time is granted. If your return is not filed by the due date and you owe additional tax, you should add interest from the due date of the federal return to date of payment. Submit payment of the tax and interest with your return. The interest rate is the same as currently prescribed by the Internal Revenue Service. Any of the Alabama Taxpayer Service Centers listed on page 3 of this booklet can give you the current rate of interest at the time your return is filed. Failure To Timely File a Return. Alabama law provides a penalty of 10% of the tax due or $50.00, whichever is greater, if the return is filed late. This penalty does not apply to a tax return filed indicating no tax due or a refund. Failure To Timely Pay Tax. The penalty for not paying the tax when due is 1% of the unpaid amount for each month or fraction of a month that the tax remains unpaid. The maximum penalty is 25%. NOTE: If you include interest and/or either of these penalties with your payment, identify and enter these amounts on the bottom margin of Form 40A, page 1. Do not include interest or penalty amounts in “Amount You Owe” on line 24. Other Penalties. There are also penalties for filing a frivolous return, underpayment due to negligence, underpayment due to fraud, substantial understatement of estimated tax, and failure to file estimated tax. Any person failing to file a return as required by Alabama law or filing a willfully false or fraudulent return will be assessed by the Alabama Department of Revenue on the basis of the best information obtainable by the Department with respect to the income of the taxpayer. Criminal Liability. Section 40-29-112, Code of Alabama 1975, as amended, provides for a more severe penalty for not filing tax returns. Any person required to file a return who willfully fails to file the return is guilty of a misdemeanor and, if convicted, will be fined not more than $25,000 or imprisoned not more than 1 year, or both. Section 40-29-110 provides that any person who willfully attempts to evade any tax or the payment of any tax is guilty of a felony and, if convicted, will be fined not more than $100,000 or imprisoned for not more than 5 years, or both. These penalties are in addition to any other penalties provided
Extracted from PDF file 2023-alabama-form-40a-instructions.pdf, last modified December 2023

More about the Alabama Form 40A Instructions Individual Income Tax TY 2023

Instructions for filing Form 40A, the Alabama tax return for full-year residents only. Form 40A Instructions requires you to list multiple forms of income, such as wages, interest, or alimony .

We last updated the Resident Income Tax Return (Form 40A) Instructions in February 2024, so this is the latest version of Form 40A Instructions, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 40A Instructions directly from TaxFormFinder. You can print other Alabama tax forms here.

Other Alabama Individual Income Tax Forms:

TaxFormFinder has an additional 47 Alabama income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form 40 Alabama Individual Income Tax Return
Form 40 Booklet Form 40 Income Tax Instruction Booklet
Schedule A, B, & DC Itemized Deductions, Interest and Dividend Income and Donation Checkoffs (Form 40)
Form 40A Individual Income Tax Return (Short Form)
Form 40-V Individual Income Tax Payment Voucher

Download all AL tax forms View all 48 Alabama Income Tax Forms


Form Sources:

Alabama usually releases forms for the current tax year between January and April. We last updated Alabama Form 40A Instructions from the Department of Revenue in February 2024.

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About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Alabama Form 40A Instructions

We have a total of three past-year versions of Form 40A Instructions in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Form 40A Instructions

40A Booklet TY 2023_12-21-23_F.pdf


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Source: http://www.taxformfinder.org/alabama/form-40a-instructions