Alabama Standard Deduction Chart for Form 40

Standard Deduction Chart for Form 40
40 Booklet TY 2024_1-14-25_F.pdf
Standard Deduction
Married Filing Joint
____________________________
AL Adjusted Gross
Standard
Income (AL Line 10) Deduction
$ 0 – $25,999
$8,500
$26,000 – $26,499
$8,325
$25,500 – $26,999
$8,150
$27,000 – $27,499
$7,975
$27,500 – $27,999
$7,800
$28,000 – $28,499
$7,625
$28,500 – $28,999
$7,450
$29,000 – $29,499
$7,275
$29,500 – $29,999
$7,100
$30,000 – $30,499
$6,925
$30,500 – $30,999
$6,750
$31,000 – $31,499
$6,575
$31,500 – $31,999
$6,400
$32,000 – $32,499
$6,225
$32,500 – $32,999
$6,050
$33,000 – $33,499
$5,875
$33,500 – $33,999
$5,700
$34,000 – $34,499
$5,525
$34,500 – $34,999
$5,350
$35,000 – $35,499
$5,175
$35,500 and above
$5,000

Married Filing Separate
____________________________
AL Adjusted Gross Standard
Income (AL Line 10) Deduction
$ 0 – $12,999
$4,250
$13,000 – $13,249
$4,162
$13,250 – $13,499
$4,074
$13,500 – $13,749
$3,986
$13,750 – $13,999
$3,898
$14,000 – $14,249
$3,810
$14,250 – $14,499
$3,722
$14,500 – $14,749
$3,634
$14,750 – $14,999
$3,546
$15,000 – $15,249
$3,458
$15,250 – $15,499
$3,370
$15,500 – $15,749
$3,282
$15,750 – $15,999
$3,194
$16,000 – $16,249
$3,106
$16,250 – $16,499
$3,018
$16,500 – $16,749
$2,930
$16,750 – $16,999
$2,842
$17,000 – $17,249
$2,754
$17,250 – $17,499
$2,666
$17,500 – $17,749
$2,578
$17,750 and above
$2,500

Head of Family
____________________________
AL Adjusted Gross Standard
Income (AL Line 10) Deduction
$ 0 – $25,999
$5,200
$26,000 – $26,499
$5,065
$26,500 – $26,999
$4,930
$27,000 – $27,499
$4,795
$27,500 – $27,999
$4,660
$28,000 – $28,499
$4,525
$28,500 – $28,999
$4,390
$29,000 – $29,499
$4,255
$29,500 – $29,999
$4,120
$30,000 – $30,499
$3,985
$30,500 – $30,999
$3,850
$31,000 – $31,499
$3,715
$31,500 – $31,999
$3,580
$32,000 – $32,499
$3,445
$32,500 – $32,999
$3,310
$33,000 – $33,499
$3,175
$33,500 – $33,999
$3,040
$34,000 – $34,499
$2,905
$34,500 – $34,999
$2,770
$35,000 – $35,499
$2,635
$35,500 and above
$2,500

Single
____________________________
AL Adjusted Gross
Standard
Income (AL Line 10) Deduction
$ 0 – $25,999
$3,000
$26,000 – $26,499
$2,975
$26,500 – $26,999
$2,950
$27,000 – $27,499
$2,925
$27,500 – $27,999
$2,900
$28,000 – $28,499
$2,875
$28,500 – $28,999
$2,850
$29,000 – $29,499
$2,825
$29,500 – $29,999
$2,800
$30,000 – $30,499
$2,775
$30,500 – $30,999
$2,750
$31,000 – $31,499
$2,725
$31,500 – $31,999
$2,700
$32,000 – $32,499
$2,675
$32,500 – $32,999
$2,650
$33,000 – $33,499
$2,625
$33,500 – $33,999
$2,600
$34,000 – $34,499
$2,575
$34,500 – $34,999
$2,550
$35,000 – $35,499
$2,525
$35,500 and above
$2,500

Alabama Use Tax Worksheet

Column A

Column B

Column C

Report 2024 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 Schedule ATP, Part I, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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