Alabama Alabama Individual Income Tax Return

Alabama Individual Income Tax Return
40 TY 2023 Print Version_7-13-23_F
2023 *23000140*

FORM

40

Alabama Individual Income Tax Return
RESIDENTS & PART-YEAR RESIDENTS
For the year Jan. 1 - Dec. 31, 2023, or other tax year:

Beginning: •

Your first name

Ending: •
Initial

•

•

Spouse’s first name

Initial

•

•

Your social security number

•



Last name

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

•
•

Last name

•

Spouse’s social security number

•

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

•



City, town, or post office

State

•
•

•
Check if address
is outside U.S.

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.



Tax
Staple Form(s) W-2,
W-2G, and/or 1099
here. Attach Schedule
W-2 to return.

Payments

AMOUNT
YOU OWE
OVERPAID
Donations
REFUND

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

ZIP code

•

•

Foreign Country

CHECK BOX IF AMENDED RETURN • 

1 •  $1,500 Single

4 •  $3,000 Head of Family (with qualifying person). Complete Schedule HOF.
Alabama Income Tax Withheld (from Schedule W-2, line 18, column G) . . . . . . . . . . . . . . . . . . . . . . . . . . . A – Alabama tax withheld
00 5b
Wages, salaries, tips, etc. (from Schedule W-2, line 18, column I plus J):. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5a •
Interest and dividend income (also attach Schedule B if over $1,500) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Other income (from page 2, Part I, line 8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Total income. Add amounts in the income column for line 5b through line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Total adjustments to income (from page 2, Part II, line 16) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Adjusted gross income. Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
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)
00
•
a  Itemized Deductions
•
b  Standard Deduction . . . . . . . . . . . . . . . . . . . . . . . . . . 11 •
12 Federal tax deduction (see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12 •
00
DO NOT ENTER THE FEDERAL TAX WITHHELD FROM YOUR FORM W-2(S)
•
13
00
13 Personal exemption (from line 1, 2, 3, or 4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
•
14
00
14 Dependent exemption (from page 2, Part III, line 2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15 Total deductions. Add lines 11, 12, 13, and 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
16 Taxable income. Subtract line 15 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
17 Income Tax due. Enter amount from tax table or check if from •  Form NOL-85A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
18 Net tax due Alabama. Check box if computing tax using Schedule OC • , otherwise enter amount from line 17 . . . . . . . . . . . . . . . . 18
19 Additional taxes (from Schedule ATP, Part I, Line 3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
20 Alabama Election Campaign Fund. You may make a voluntary contribution to the following:
a Alabama Democratic Party  $1  $2  none . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20a
b Alabama Republican Party  $1  $2  none . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20b
21 Total tax liability and voluntary contribution. Add lines 18, 19, 20a, and 20b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
00
22 Alabama income tax withheld (from column A, line 5a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 •
23
•
00
23 2023 estimated tax payments/Automatic Extension Payment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
24
•
00
24 Amended Returns Only — Previous payments (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
25
•
00
25 Refundable Credits. Enter the amount from Schedule OC,Section F, line F4 . . . . . . . . . . . . . . . . . . . . . .
26
•
00
26 Payments from Schedule CP, Section B, Line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
27 Total payments. Add lines 22, 23, 24, 25, and 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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.
30 •
Place payment, along with Form 40V, loose in the mailing envelope. (FORM 40V MUST ACCOMPANY PAYMENT.)
31
•
00
31 Penalties (from Schedule ATP, Part II, line 3) (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
•
32
32 If line 29 is larger than line 21, subtract line 21 from line 29, and enter AMOUNT OVERPAID . . . . . . . . . . . . . . . . . . . . . . .
00
33 Amount of line 32 to be applied to your 2024 estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 •
34
•
00
34 Total Donation Check-offs from Schedule DC, line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
35 REFUNDED TO YOU. (CAUTION: You must sign this return on the reverse side.)
If line 32 is greater than zero, subtract lines 31, 33, and 34 from line 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 •
2
5a
5b
6
7
8
9
10
11



3 •  $1,500 Married filing separate. Complete Spouse SSN •

NRA

•  $3,000 Married filing joint

B – Income

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00
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00
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00
ADOR

*23000240*
Form 40 (2023)

PART I
Other
Income
(See
instructions)

1
2
3
4
5
6
7
8

1a
b
2
3
PART II
4
5
6
Adjustments 7
to Income
8
(See
9
instructions)
10
11
12
13
14
15
16
1
PART III
2

Dependents
PART IV
General
Information

All Taxpayers
Must Complete
This Section.
(See
instructions)

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

Paid
Preparer’s
Use Only
WHERE TO
FILE
FORM 40

Page 2

1
2
3
4
5
6
7
8
Your IRA deduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a
Spouse’s IRA deduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b
2
Payments to a Keogh retirement plan and self-employment SEP deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
Penalty on early withdrawal of savings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
Alimony paid. Recipient’s last name
Social security no. •
5
Adoption expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
Moving Expenses (Attach Federal Form 3903) to City
State
ZIP
7
Self-employed health insurance deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
Payments to Alabama College Counts 529 Fund or Alabama PACT Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
Health insurance deduction for small employer employee (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Costs to retrofit or upgrade home to resist wind or flood damage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Deposits to a catastrophe savings account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Contributions to a health savings account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Deposits to an Alabama First-Time and Second Chance Home Buyer Savings Account (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
Firefighter’s Insurance Premiums. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Contributions to an Achieving a Better Life Experience (ABLE) savings account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Total adjustments. Add lines 1 through 15. Enter here and also on page 1, line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
Total number of dependents from Schedule DS, line 1b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Retirement Income (attach Schedule RS) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1 Residency Check only one box •  Full Year •  Part Year From
2 Did you file an Alabama income tax return for the year 2022? • Yes • No If no, state reason
3 Give name and address of present employer(s). Yours
Your Spouse’s
4 Enter the Federal Adjusted Gross Income •$
and Federal Taxable Income •$

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00
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•

2023 through

00
2023.

as reported on your 2023 Federal

Individual Income Tax Return.
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)? • Yes • No
If yes, enter source(s) and amount(s) below: (other than state income tax refund)
Source •
Amount •
Source •
DOB
(mm/dd/yyyy)•
DOB
(mm/dd/yyyy)•

Amount •

•
Spouse state •
Your state

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

DL# •
DL# •

00
00

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

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

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.
Your signature


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

Preparer’s
 signature
Firm’s name (or yours
 ifandself-employed)
address

Date

Daytime telephone number
(
)

Your occupation

Date

Daytime telephone number
(
)

Spouse’s occupation

Date
Daytime telephone no. (

Check if
self-employed
)

Preparer’s SSN or PTIN

 •



E.I. No.
ZIP Code

If you are receiving a refund, Form 40, line 35, mail your return to: Alabama Department of Revenue, P.O. Box 154, Montgomery, AL 36135-0001



If you are making a payment, Form 40, line 30, mail your return 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
Mail only your 2023 Form 40 to one of the above addresses. Prior year returns, amended returns, and all other correspondence should be mailed to
Alabama Department of Revenue, P.O. Box 327464, Montgomery, AL 36132-7464.
ADOR