Form 40X at a glance
What it is: FORM 40X is the AMENDED Alabama Individual Income Tax Return or Application For Refund. Use it only for tax years prior to tax year 2008.
Who signs: If filing jointly, BOTH must sign even if only one had income.
Where and when to file: Mail this return to: Alabama Department of Revenue Individual and Corporate Tax Division P.O. Box 327464 Montgomery, AL 36132-7464.
A filled-in Form 40X example: a withholding correction on a 2007 return
How to fill out Form 40X, box by box
Calendar year, names and address
Enter the calendar year indicated or other tax year, Beginning and Ending, that this return is for.
Enter your social security number, the spouse's SSN if joint return, your first name, initial and last name, the spouse's first name, initial and last name, your present home address (number and street or P.O. Box number), and the city, town or post office, state, and ZIP code.
Name and address on original return
Enter the name and address on original return if different from your present name and address. If same, write "Same".
Form originally filed and Federal audit
Enter the date original return was filed. Check Form originally filed: Form 40, Form 40A, E40, Form 40NR or Form 41 - Fiduciary (Estate or Trust).
Has your Federal return been audited for the year being changed? Check Yes or No. If "Yes," attach copy of Federal report. If "No," have you been advised that it will be? Check Yes or No.
Check here if the change pertains to a net operating loss carryback or carryforward.
Income and Deductions
Enter the amount under each of: A. As originally reported or as adjusted (See Instructions); B. Net change - Increase or (Decrease) - Explain on Page 2; C. Correct amount.
Under Income and Deductions, enter total income on line 1 and adjustments to income on line 2. Line 3 is adjusted gross income (subtract line 2 from line 1). On line 4, check Standard or Itemized Deductions.
Line 5: subtract line 4 from line 3. Enter the federal income tax deduction on line 6. Line 7 is net income (subtract line 6 from line 5). Enter the personal and dependent exemption or fiduciary exemption on line 8. Line 9 is taxable income (subtract line 8 from line 7).
Tax Liability
Under Tax Liability, enter income tax (including previous voluntary contribution) on line 10a and consumer use tax on line 10b. Line 11 is the total (add lines 10a and 10b). On line 12, enter credits from Sch. CR and/or Sch. OC. Line 13 is net tax liability (subtract line 12 from line 11).
Payments
Under Payments, enter Alabama income tax withheld on line 14, estimated tax payments on line 15, the amount of tax paid with original return on line 16 and other payments on line 17. Line 18 is the total (add lines 14 through 17). Line 19 is the overpayment, if any, as shown on return (or as previously adjusted by Alabama Department of Revenue). Line 20: subtract line 19 from line 18.
Refund or Balance Due
BALANCE DUE. If line 13, column C is more than line 20, enter difference on line 21. Pay in full with this return. (If applicable, include interest from due date and penalties.)
REFUND to be received. If line 13, column C is less than line 20, enter difference on line 22.
Please Sign Here
Under penalties of perjury, you declare that you have examined this return, including accompanying schedules and statements, and to the best of your knowledge and belief, it is true, correct, and complete.
If filing jointly, BOTH must sign even if only one had income.
Explanation of changes
Use page 2 for the explanation of changes to income, exemptions, deductions, and credits. Enter the line reference from page 1 for which you are reporting a change, and give the reason for each change. Attach applicable schedules.
More rules for Form 40X
Do Not mail your current return with Form 40X, it must be mailed to a different address.
Common questions about Form 40X
Where do I file it?
Mail this return to: Alabama Department of Revenue Individual and Corporate Tax Division P.O. Box 327464 Montgomery, AL 36132-7464.
Sources
[1] Form 40X (Rev. 6/08), Alabama Department of Revenue (the Official source link on this page).