Alabama Form 40A: Individual Income Tax Return

Enter the year Jan. 1 - Dec. 31, 2025, or other tax year, with Beginning and Ending.

Check the box if this is an amended return.

Enter Your social security number and the Spouse's SSN if joint return.

Check if primary is deceased or if spouse is deceased, and enter the deceased date (mm/dd/yyyy).

Enter Your first name, Initial and Last name, and the Spouse's first name, Initial and Last name.

Enter the Present home address (number and street or P.O. Box number), City, town, or post office, State and ZIP code; check if address is outside U.S. and enter the Foreign Country.

In Filing Status/ Exemptions, line 1, 2, 3, or 4, check Single $1,500; Married filing separate $1,500 (Complete Spouse SSN); Married filing joint $3,000; or Head of Family (with qualifying person) $3,000 (checked October 20, 2026). On line 5a, column A, enter Alabama Income Tax Withheld (from Schedule W-2, line 18, column G). On line 5b, column B, enter Wages, salaries, tips, etc. (from Schedule W-2, line 18, column I plus J). On line 6, enter Interest and dividend income. If over $1,500.00, use Form 40 (checked October 20, 2026). On line 7, enter Total income: Add lines 5b and 6 (column B). On line 8, enter the Standard Deduction (enter amount from table on page 9 of instructions). On line 9, enter the Federal tax deduction (see instructions); do not enter the federal tax withheld from your Form W-2(S). If claiming a deduction on line 9, you must attach page 1, 2 and Schedule 1 of your Federal Return, if applicable. On line 10, enter the Personal exemption (from line 1, 2, 3, or 4). On line 11, enter Dependent exemptions (from page 2, Part II, line 2). On line 12, enter Total deductions: Add lines 8, 9, 10, and 11. On line 13, enter Taxable income: Subtract line 12 from line 7. On line 14, find the tax for the amount on line 13 with the tax table in the Instruction Booklet. On line 15, enter Consumer Use Tax (see instructions); if you certify that no use tax is due, check box. On lines 16a and 16b, you may make a voluntary contribution to the Alabama Democratic Party and the Alabama Republican Party, each $1, $2 or none (checked October 20, 2026). On line 17, enter Total tax liability and voluntary contribution: Add lines 14, 15, 16a, and 16b. On line 18, enter Alabama income tax withheld (from column A, line 5a). On line 19, enter the Automatic Extension Payment. On line 20, enter Amended Returns Only - Previous payments (see instructions). On line 21, enter Total payments: Add lines 18, 19, and 20. On line 22, enter Amended Returns Only - Previous refund (see instructions).

On line 23, enter Adjusted Total Payments: Subtract line 22 from line 21. If line 17 is larger than line 23, subtract line 23 from line 17, and enter AMOUNT YOU OWE on line 24. Place payment, along with Form 40V, loose in the mailing envelope. (FORM 40V MUST ACCOMPANY PAYMENT.) If line 23 is larger than line 17, subtract line 17 from line 23, and enter AMOUNT OVERPAID on line 25. On line 26, enter Total Donation Check-offs from page 2, Part IV, line 2. On line 27, enter REFUNDED TO YOU: Subtract line 26 from line 25. (You MUST SIGN this return before your refund can be processed.)

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

Check the box to authorize a representative of the Department of Revenue to discuss your return and attachments with your preparer. Under penalties of perjury, you declare that you have examined this return and accompanying schedules and statements, and to the best of your knowledge and belief, they are true, correct, and complete. Enter Your Signature, Date, Daytime Telephone Number and Your Occupation; for a joint return, BOTH must sign, Spouse's Signature, Date, Daytime Telephone Number and Spouse's Occupation. Paid Preparer's Use Only: Preparer's Signature, Date, Check if Self-employed, Preparer's SSN or PTIN, E.I. Number, Firms's Name (or yours if self employed), Address, ZIP Code and Daytime Telephone No. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

In Part I, line 2: Did you file an Alabama income tax return for the year 2024? If you checked no, state the reason for not filing. Line 3: Give name and address of your present employer: Yourself, Your Spouse. Line 4: Your occupation and Spouse's occupation. Line 5: Enter the Federal Adjusted Gross Income and Federal Taxable Income as reported on your 2025 Federal Individual Income Tax Return. Line 6: Do you have income which is reported on your Federal return, but not reported on your Alabama return? If yes, enter source(s) and amount(s) in Part I, line 6 (other than state income tax refund).

In Part II, for each dependent on line 1a, enter (1) First name and Last name, (2) Dependent's Social Security Number, (3) Dependent's Relationship to You and (4) Did you provide more than one-half dependent's support? Do not include yourself or your spouse. Line 1b is the total number of dependents claimed. On line 2, Amount allowed, multiply the total number of dependents claimed on line 1b by the amount from the dependent chart, by Amount on Line 7, Page 1: 0 - 50,000 is 1,000; 50,001 - 100,000 is 500; Over 100,000 is 300, and enter the amount here and on page 1, line 11 (checked October 20, 2026). In Part III, line 1, enter the Federal Income Tax Liability from worksheet (see instructions) here and on line 9, page 1.

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 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 2025 Form 40A to one of these 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.

Schedule W-2 must be completed fully and included with your return in order to receive proper credit for your Alabama income tax withheld. Attach a copy of all withholding statements to your return. On each of lines 1 to 15, enter: A Employee's Social Security Number. B Employer's Identification Number (EIN). C Statutory Employee. D Schedule C/C-EZ Filed? E State Code. F Alabama Employer's State ID Number. G Alabama State Income Tax Withheld. H Federal Wages (Box 1 of Form W-2). I Alabama State Wages (Box 16 of Form W-2). J Additional Taxable Wages - Other States. On line 16, Total Alabama Tax Withheld From W-2s, total lines 1-15, Column G and enter the amount here. On line 17, Alabama Tax Withheld From 1099s And W-2Gs, enter the total Alabama Income Tax Withheld from Schedule RS, Part V, line 4, all Form 1099s and Form W-2Gs received.