Alabama Individual Nonresident Income Tax Return

Individual Nonresident Income Tax Return
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40NR Alabama 2024
Individual Income Tax Return

NONRESIDENTS ONLY
• Your social security number

-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.

*2411014N*

FORM

• Spouse’s SSN if joint 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

-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.

 CHECK BOX IF AMENDED RETURN  • 

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

• City, town, or post office

• State

• ZIP code
•



Check if address
is outside U.S.

Foreign Country

$1,500 Single
•3  $1,500 Married filing separate. • Complete Spouse SSN ____________________________________  NRA
Go To Schedule HOF
$3,000 Married filing joint •4  $3,000 Head of Family (with qualifying person). Complete Schedule HOF.
5 Wages, salaries, tips, etc. (From Schedule W-2, line 18, columns G,
A – Alabama Tax Withheld
B – All Sources
C – Alabama Income
• 5
• 5
H, and I.) (Include spouse’s income if married filing joint.) . Go
. . . .To
. . . W2
.... •5

Filing Status/
Exemptions

Income
and
Adjustments

Deductions
You Must Attach a
Complete copy of
Federal Return, if
claiming a deduction
on line 14.

•2

6
7
8
9
10
11
12
13

 14

15
16
17
18
Tax
19
20
21
22
23
Payments
24
Staple Form(s) W-2,
W-2G, and/or 1099 25
here. Attach Sched- 26
ule W-2 to return.
27
28
29

AMOUNT
YOU OWE

OVERPAID
REFUND
•

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

Paid
Preparer’s
Use Only




•1

30
31
32
33

Other income (from page 2, Part I, line 9) . . . . . . . . . . . . . . .Go
. . . .To
. . .Page
. . . . . . 2. . Part
. . . . . I. . . • 6
0
Total income. Add amounts in col. B then add amounts in col. C, lines 5 and 6 . . . . . . • 7
Adjustments to income (from page 2, Part II, line 8). . . . . . Go
. . . .To
. . . .Page
. . . . . .2. .Part
. . . . .II. . . • 8
0
Adjusted total income. Subtract line 8 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 9
0
Alabama percentage of adjusted total income. Divide line 9, col. C, by line 9, col. B (not over 100%).. . . . . . . . . . . . . . . . . . . .
Other Adjustments (from page 2, Part III, line 4 and line 6).Go
. . .To
. . . Page
. . . . . . .2. .Part
. . . . .III
. . . •11
Adjusted Gross Income. Subtract line 11 from line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . •12
Box a or b MUST be checked
Check appropriate box. If you itemize, enter amount from Schedule A, line 30.
•
• a  Itemized Deductions
• b  Standard Deduction . . . . . Sch
. . . . .A
. . 13
Federal Income Tax deduction (from page 2, Part IV, line 7)Go
. . . .To
. . . Page
. . . . . . 2. . Part
. . . . . .IV
. •14
0
Personal exemption (multiply line 1, 2, 3, or 4 by percentage on line 10) . . . . . . . . . . . . •15
Dependent exemption (from page 2, Part V, line 4) . . . . . . Go
. . . . To
. . . .Page
. . . . . .2. .Part
. . . . .V
. . . •16
Total deductions. Add lines 13, 14, 15, and 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Taxable income. Subtract line 17 from line 12, column C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Tax due. Enter amount from tax table or check if from •  Form NOL-85A . OC
. . . . . •19
0
•
Net tax due Alabama. Check box if computing tax using Schedule OC
 , otherwise enter amount from line 19. . . .
Alabama Income Tax withheld (from column A, line 5). . .Go
. . . .To
. . . Page
. . . . . .2
. . Part
. . . . . .VI
. . •21
2024 estimated tax payments/Automatic Extension Payment. . . . . . . . . . . . . . . . . . . . . . •22
Schedule
CP. . •23
Composite tax payments/Electing PTE credit (from ScheduleGo
CP,To
Section
B, line 1).
Amended Returns Only — Previous payments (see instructions) . . . . . . . . . . . . . . . . . . •24
Refundable Credits. Enter the amount from the Schedule OC, Section F, line F4 . . . . •25
Total payments. Add lines 21 through 25 . . . . . .SCHEDULEOC
. . . . . . . . . . . . . . . . .SECTION
. . . . . . . . . . .F. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amended Returns Only – Previous refund (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Adjusted total payments. Subtract line 27 from line 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If line 20 is larger than line 28, subtract line 28 from line 20, and add line 30 and enter AMOUNT YOU OWE.
Place payment, along with Form 40V, loose in the mailing envelope. (FORM 40V MUST ACCOMPANY PAYMENT.) . . . . . .
Estimated tax penalty (see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . •30
If line 28 is larger than line 20, subtract line 20 from line 28 and enter AMOUNT OVERPAID. . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount of line 31 to be applied to your 2025 estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
REFUNDED TO YOU. If line 31 is greater than zero, subtract lines 30 and 32 from line 31. . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

0

•

6
7
• 8
• 9
•10
•11
•12
•

0
0

000.00

%

•17
•18

•20

•26

0

•27
•28

0

•29

•31
•32
•33

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

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)



Preparer’s SSN or PTIN

E.I. Number

•
Daytime
Telephone No.

Address

 MAIL FORM 40NR TO:    SEE INSTRUCTIONS

ZIP
Code

*2400024N*

Form 40NR (2024)

Page 2
B – All Sources

PART I

Other
Income
(See
instructions)

PART II

Adjustments
to Income
(See
instructions)

PART III
Other
Adjustments
(See
instructions)

PART IV
Federal
Income Tax
Deduction
(See
instructions)

PART V
Dependents

Interest and dividend income (attach Schedule B if over $1500.00) . . . . . . . . . . . . . Sch
.....B
...
Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Taxable portion of pensions and annuities (attach Schedule RS) . . . . . . . . . . . . . . .Sch
. . . . .RS
...
Business income or (loss) (attach Federal Schedule C) (see instructions) . . . . . . . . . . . . . . . .
Gain or (loss) from sale of Real Estate, Stocks, Bonds, etc. (attach Schedule D) . . Sch
.....D
...
Rents, Royalties, Partnerships, Estates, Trusts, etc. (attach Schedule E) . . . . . . . . .Sch
....E
...
Farm income or (loss) (attach Federal Schedule F) (see instructions) . . . . . . . . . . . . . . . . . . .
Other income (state nature and source)
Total other income. Add lines 1 through 8, column B, and lines 1, 4 through 8, column C.
Enter here and also on page 1, line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . Go
. . . . To
. . . .Page
. . . . . .1. . . . . .

•1

1 IRA deduction, Keogh retirement plan, and self-employed SEP deduction. . . . . . . . . . . . . . . .
2 Penalty on early withdrawal of savings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 Moving Expenses (Attach Federal Form 3903) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Place of new employment:

1
2
3
4
5
6
7
8
9

C – Alabama Income
•

1

•2
•3
•4

•

•5

•

•8

4
5
•6
•7
•8

•9

•

•1

•

•6
•7

9
1

0

•2

•3

•

3
•4
Self-employed health insurance deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 4
•5
Payments to Alabama College Counts 529 Fund or Alabama PACT program . . . . . . . . . . . . . • 5
•6
Firefighter’s Insurance Premiums . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Go
. . . . To
. . . .Page
. . . . . .1. . • 6
•7
Contributions to an Achieving a Better Life Experience (ABLE) savings account. . . . . . . . . . . • 7
Adjustments to income. Add lines 1 through 7, Column B, and lines 1, 3 through 7, Column C.
•8
Enter here and also on page 1, line 8, columns B and C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 8
1 Alimony Paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 1
2 Adoption Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 2
3 Health insurance deduction for small employer employee . . . . . . . . . . . . .Go
. . . .To
. . . Page
. . . . . . .1. . • 3
4 Add lines 1 through 3, enter here and on page 1, line 11, column B . . . . . . . . . . . . . . . . . . . . . • 4
%
5 Enter the percentage from page 1, line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 5
6 Multiply line 4 by line 5. Enter here and also page 1, line 11, column C . . . . . . . . . . . . . . . . . . • 6
If you are filing separately on your Alabama return and jointly on your Federal return,
C – Alabama Federal
B – Federal Adjusted
Tax Deduction Computation
Gross Income
complete all lines below. Otherwise, omit lines 1 through 3.
1 Your joint federal adjusted gross income . . . . . . . . . . . . . . . . .If. .true,
. . . . Check
. . . . . . .the
. . .box
.......... •1
2 Your federal adjusted gross income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 2
%
3 Divide line 2 by line 1. Enter percentage here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 3
4 Enter the Federal Income Tax Liability from worksheet (see instructions) . Federal
. . . . . . . . . Income
. . . . . . . . .Tax
. . . . .Deduction
. . . . . . . . . . . .Worksheet
............ •4
0
5 If you completed lines 1 through 3 above, multiply line 4 by the percentage from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 5
%
6 Enter the percentage from page 1, line 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Go
. . . To
. . . .Page
. . . . . . 1. . • 6
7 If you completed lines 1-3 above, multiply line 5 by percentage on line 6. Otherwise, multiply line 4 by percentage on line 6 . . . . . • 7
0
1 Total number of dependents from Schedule DS, line 1b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Go
. . . To
. . . Schedule
. . . . . . . . . .DS
....... •1
2 Multiply total number of dependents claimed on line 1 by the amount on the dependent chart in the instructions . . . . . . . . . . . . . . . • 2
%
3 Enter the percentage from page 1, line 10 of your return. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Go
. . . . To
. . . .Page
. . . . . .1. . . . . . . . • 3
4
5
6
7
8

4 Dependent exemption allowable. Multiply the amount on line 2 by the percentage on line 3. Enter here and on page 1, line 16 . . . • 4
PART VI 1 Name of state of which you were a legal resident in 2024
General
2 Did you file a return with that state for 2024?  Yes  No If no, state reason why:
Information
3 If married, did your spouse receive a separate income for 2024?  Yes  No If yes, is your spouse filing a separate Alabama return?
If yes, enter name here.
All Taxpayers
Must Complete 4 Did you file an Alabama return for 2023? •  Yes •  No If no, state reason why:
This Section
5 Give name and address of your present employer(s). Yours:
Your Spouse’s:
(See
6
Enter the Adjusted Gross Income reported on your 2024 Federal Individual Income Tax Return. . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 6
instructions)
Go To Page 1
Drivers DOB
License (mm/dd/yyyy) •
DOB
Info
(mm/dd/yyyy) •

Your
state •
Spouse
state •

If no driver's license, check this box.

DL# •
DL# •

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

If no driver's license -spouse, check this box.

 Yes  No

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

ADOR

SCHEDULES

A,B,D, & E
(FORM 40NR)

*2400074N*

Alabama Department of Revenue

Schedule A–Itemized Deductions

2024

(Schedules B, D, and E are on back)
ATTACH TO FORM 40NR — SEE INSTRUCTIONS FOR SCHEDULE A

Name(s) as shown on Form 40NR

Your social security number

Reset Schedule A

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.

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.
Medical and dental expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
0 00
Enter amount from Form 40NR, line 12, col. B . . . .

00

1

0 00
Multiply the amount on line 2 by 4% (.04). Enter the result. . . . . . . . . . . . . . . . . . . . . . . . . 3
Subtract line 3 from line 1. Enter the result. If zero or less, enter –0–.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Real estate taxes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
00
FICA Tax (Social Security and Medicare) and Federal Self-Employment Tax.. . . . . . . . . . 6
00
Railroad Retirement. (Tier 1 only) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
00

NOTE: Personal
interest is not
deductible.

Gifts to Charity

Qualified
Long-Term Care
Miscellaneous
Deductions
Proration of
Above Amounts
Alabama
Casualty and
Theft Losses
Alabama
Job Related
Expenses

10b
00
Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
00
Points not reported to you on Form 1098. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
00
Investment interest. (Attach Form 4952A). . . . . . . . . . . . . . . . . .Go
. . . To
. . . .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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CAUTION: Do not include medical insurance premiums.
19 Enter Amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20 Other (from list in the instructions). List type and amount. 

11
12
13
14

c
25

26

You may ONLY
27
deduct expenses
28
associated with your
Alabama income.
29
30
Total Itemized

Deductions

00

•

9

00

•

14

00

•

18

00

•

19

00

•

20
21
22
23

00
00

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.) 

21
22
23
24a
b

4

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

Interest You Paid

•

Total itemized deductions to be prorated. (Add lines 4, 9, 14, 18, 19, and 20.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter percentage (%) from Form 40NR, page 1, line 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Multiply line 21 by the percentage on line 22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the loss from Federal Form 4684,either A  line 15, or B  line 16, attach copy. 24a
00
Enter 10% of your Adjusted Gross Income (Form 40NR, line 12, column C)
0 00
if box B checked, otherwise enter zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24b
Subtract line 24b from line 24a. If zero or less, enter –0–. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Unreimbursed employee expenses — job travel, union dues, job education, etc.
(You MUST attach Federal Form 2106 if required. See instructions.)

25
00
Other expenses (investment, tax preparation, safe deposit box, etc.). List type
and amount. 
26
00
Add the amounts on lines 25 and 26. Enter the total here. . . . . . . . . . . . . . . . . . . . . . . . . . 27
00
Multiply the amount on Form 40NR, line 12, column C by 2% (.02).
Enter the result here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
00
Subtract line 28 from line 27. Enter the result. If zero or less, enter –0–.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Add the amounts on lines 23, 24c, and 29. Enter the total here. Then
Check the box If you want to enter
enter on Form 40NR, page 1, line 13 and check 13a, Itemized Deductions. . . . . . . . . . different
. . . . . . . .Itemized
. . . . . . . .Deduction.
................

Schedule A (Form 40NR) 2024

Go To Page 1

•
•
•

• 24c

%

00

00

•

29

00

•

30

00
ADOR

*2400084N*

Sch. A, B, D, & E
(Form 40NR) 2024

Page 2

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

Your social security number

Reset Schedule B

SCHEDULE B – Interest and Dividend Income
1
2

3
4

Total Income from Interest and Dividends before any exclusions . . . . . . . . . . . . . . . . . . . . . . . . . . . 
1
00
List all interest received from obligations of the Federal Government, State of Alabama, and
political subdivisions of Alabama.
a
2a
00
b
2b
00
c
2c
00
d
2d
00
Total. Add amounts on lines 2a, b, c, and d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
3
00
TOTAL TAXABLE INCOME FROM INTEREST AND DIVIDENDS. Subtract line 3 from line 1.
Enter here and also on Form 40NR, page 2, Part I, line 1, column B and C. . . . . . . . . . . . . . . . . . . . . . . . .Go
. . . To
. . . Page
. . . . . . 2. . . . . . . 

SCHEDULE D – Profit From Sale of Real Estate, Stocks, Bonds, etc.

B
Adjusted Gross
Income from
All Sources

00

•4

Enter total gain or (loss), before any Federal exclusion, from the sale of all assets which is not taxable to the State of Alabama.
Itemize all other transactions which are taxable to Alabama in columns a through f below.
b

a
Kind of Property & Location

3
4
5

Date
Acquired

d

c
Amount
Received

C

f

e

Depreciation
Allowable Since
Acquisition

Cost or
Other Basis

Subsequent
Improvements

Totals. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
0
0
0
0
Net profit or (loss) (total of columns c and d less total of columns e and f). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TOTAL GAIN OR (LOSS) FROM SALE OF REAL ESTATE, STOCKS, BONDS, ETC. Add the amounts on lines 1 and 4.
Enter here and on Form 40NR, page 2, Part I, line 5, columns B and C. . . . . . . . . . . . . . . . . . . . . . . . . . . Go
. . . .To
. . . Page
. . . . . . 2. . . . . . . 

Reset Schedule E

Enter total income or (loss) from all rents and royalties which is not taxable to Alabama. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Itemize below all rent and royalty income which is taxable to Alabama.

a

b
Kind of Property & Location

3
4
5

Amount
of Rent
or Royalty

c Depreciation

d

Repairs
(attach itemized
list)

or Depletion
(attach schedule)

00

1

4

0

5

SCHEDULE E – Income From Rents, Royalties, Partnerships, Estates, Trusts, and S Corporations
PART I — Rent and Royalty Income or (Loss)
1
2

00

Reset Schedule D
B

1
2

C
Adjusted Gross
Income Earned
in Alabama

00

00

00

00
C

B
1

00

4

00

00

5

00

00

6a

00

00

6b

00

00

6c

00

00

7

00

00

8

00

e Other
Expenses (attach
Itemized list)

0
0
0
0
Totals (columns 2b through 2e). . . . . . . . . . . . . . . . . . . . .
Net profit or (loss) (column b less sum of columns 2c through 2e).. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TOTAL INCOME FROM RENTS AND ROYALTIES. Add the amounts on lines 1 and 4.
Enter the totals here and include in line 8 below. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

PART II — Income or (Loss) from Partnerships, S Corporations, Estates, or Trusts
6

Number

n

st

ip

io

at

ru

sh

rT

er

or

rp

eo

rtn

7

Check One

Co

at

Pa

Name and Address

S

t
Es

List income received from partnerships, estates, trusts, and S corporations in 2024. Income from these sources not taxable to
Alabama should be listed in column B only. This type income earned
Employer
from Alabama sources should be listed in both columns B and C.
Identification

TOTAL INCOME OR (LOSS) FROM PARTNERSHIPS, S CORPORATIONS, ESTATES, AND TRUSTS.
Add the amounts on lines 6a, b, and c. Enter the totals here and include in line 8 below. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

PART III — Summary
8

TOTAL INCOME OR (LOSS). Combine the amounts on lines 5 and 7, columns B and C.
Enter here and on Form 40NR, page 2, Part I, line 6, columns B and C. . . . . . . . . . . . . . . . . . . . . . . . . . . Go
. . . .To
. . . Page
. . . . . . 2. . . . . . . 

Schedules B, D, & E (Form 40NR) 2024

00
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

Dependent’s
Relationship to you

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

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

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.
TEST BC MAX

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
Go To Schedule AATC
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

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

0
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)

0

$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

0

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
0
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

0

ADOR

Schedule OC
(Form 40 or 40NR) 2024

-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.

*241116OC*

Alabama Department of Revenue

Other Available Credits
ATTACH TO FORM 40 OR 40NR

TEST BC MAX

* Individual Credits must be submitted through My Alabama Taxes (MAT)
before completion of the Schedule OC. See instructions for submission details.

-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 . . . . . . . . . . . . . . . . . . • Y1
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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • Z1
PART AA  –  Income Tax Capital Credit - You must attach Form KRCC and Schedule KRCC-I to your Alabama return.
AA1  Enter Capital Credit allowable from Schedule KRCC-I, Part III, line 5. Enter here and on Section C, Part AA, Column 3. . . . . . . . . . .Go
. . . .To
. . . KRCC-I
. . . . . . . . . . . . •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 • Alabama Accountability Tax Credit – School Transfer Credit

•

Part L • Alabama Accountability Tax Credit – Scholarship Granting
Organization (SGO) portion

•

Part M • Alabama Adoption Tax Credit

THIS SCHEDULE CAN ONLY BE SUBMITTED AND/OR PRINTED VIA LANDSCAPE

ADOR

Schedule OC
(Form 40 or 40NR) 2024

*240018OC*

Page 7

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

Your social security number

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

Column 2

Column 3

Column 4

Column 5

Column 6

Column 7

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 N • 2013 Alabama Historic Rehabilitation Tax Credit

•

Part O • Career - Technical Dual Enrollment Credit

•

Part P • Investment Credit – Alabama Jobs Act

•

Part Q • Port Credit – Alabama Renewal Act

•

Part R • Growing Alabama Credit

•

Part S • Apprenticeship Tax Credit

•

Part T • 2017 Alabama Historic Rehabilitation Tax Credit

•

Part U • Railroad Modernization Act of 2019 Credit

•

Part V • Storm Shelter Credit

•

Part W • Volunteer Emergency Responders Tax Credit

•

Part X • Innovate Alabama

•

Part Y • Volunteer First Responder Mileage Income Tax Credit

•

Part Z • Preceptor Tax Incentive Credit

•

Part AA • Income Tax Capital Credit

•

1. Total Current Credits. Total Section C, Column 5, Part A through AA. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

THIS SCHEDULE CAN ONLY BE SUBMITTED AND/OR PRINTED VIA LANDSCAPE

ADOR

*240019OC*

Schedule OC
(Form 40 or 40NR) 2024

Page 8

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

Your social security number

SECTION D    Credit Carryforward Prior Years
In Column C list any prior year credit carryforwards for application. In Column E enter the Balance of Tax Due from Section C, Column 6. If no Credits were taken in Section C, enter the tax liability
from Section A of this form into the first row of Column E. Repeat the steps that follow for each carryforward: Subtract Column E from Column D. If the Column E is less than or equal to Column D,
enter Column E in Column F and compute Column G (Column C – Column F). If the Column E is greater than Column D, enter Column D in Column F. For the remaining rows, use the preceding Column E minus Column F as the Balance of Tax Due in Column E. (See instructions for more details)
*For the Career - Technical Dual Enrollment Credit, Growing Alabama Credit, and Innovate Alabama Credit carryforward computation, the Allowable Carryforward Credit in Column D is limited to the
Maximum Credit Carryforward Available This Year in Column 4 of Section B, Part O, Line O9, Section B, Part R, Line R7, and Section B, Part X, Line X7. All others Column D equals Column C.
Column A

Column B

Column C

Column D

Column E

Column F

Column G

Type of
Credit Carryforward

Year Carryforward
Generated (YYYY)

Available Carryforward
Credit

Allowable Carryforward
Credit

Balance of
Tax Due

Amount Used
this Period

Remaining Unused
Carryforward (Col. C - Col. F)

•

1
2
• 3
• 4
• 5
• 6
• 7
• 8
• 9
• 10
• 11
• 12
• 13
• 14
• 15
• 16
• 17
• 18
• 19
• 20
•

• 21

  Total Prior Year Credit Carryforward. Total Section D, Column F, lines 1 through 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SECTION E    Net Tax Due Computation
E1  Current Year Tax Liability. Enter amount from Section A of this form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
E2  Total Current Year Credits Applied. Enter amount from Section C, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • E2
E3  Prior Year Credit Carryforwards applied. Enter amount from Section D, line 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • E3

• E1

E4  Total Credits Utilized This Year. Add lines E2 and E3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
E5  Net Tax Due. Subtract E4 from E1. Enter the results here and on Form 40, Page 1, line 18 or Form 40NR, Page 1, line 20. . . . . . .Return
. . . . . . .to. . Page
. . . . . .1. . . . . .
SECTION F    Total Refundable Credits

• E4

0

• E5

• F1
F1  Alabama Accountability Tax Credit – School Transfer Credit. Subtract Section C, Part K, Column 5
from Section C, Part K, Column 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2  Alabama Adoption Tax Credit. Subtract Section C, Part M, Column 5 from Section C, Part M, Column 3 . . . . . . . . . • F2
• F3
F3  2017 Alabama Historic Rehabilitation Tax Credit. Subtract Section C, Part T, Column 5 from Section, C,

Part T, Column 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4  Total Refundable Credits. Add lines F1, F2 and F3. Enter the results here and on Page 1, line 25 of your return (Form 40 or Form 40NR) . . . . . . . . . . . . . .

• F4

Return to Page 1

ADOR

Reset Schedule AATC
SCHEDULE

AATC 2024

*241123AA*

Alabama Department of Revenue

Alabama Accountability Tax Credit
NAME(S) AS SHOWN ON TAX RETURN
PRIMARY SOCIAL SECURITY NO.

SPOUSE SOCIAL SECURITY NO.

-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.

PART I
ALABAMA DEPARTMENT OF REVENUE

Credit for Transferring from Failing Public School to Nonfailing Public School or Nonpublic School
•  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
•27

•28
•29
•30
•31
•32
•33

34
•35
•36

•37

Name of student:
Social security number of student:
Name of failing school attended or zoned for:
Name of school transferred to:
Grade level at time of transfer:
Date of enrollment at nonfailing public school or nonpublic school:
80% of the average annual cost of attendance for an Alabama public K-12 student. . . . . . . . . . . . . . . . . . . . . . .
Actual cost of attending nonfailing public school or nonpublic school. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
E