INSTRUCTIONS: ALABAMA INDIVIDUAL INCOME TAX RETURN WITH CALCULATIONS (Form 40NR)

Nonresidents who owe Alabama individual income tax can file using a form 40NR. This document is provided on the website of the Alabama Department of Revenue in a packet that comes "with calculations," including all supplementary schedule forms you may need.

Alabama Individual Income Tax Return With Calculations 40NR Step 1: Enter your Social Security number, as well as that of your spouse if filing jointly.

Alabama Individual Income Tax Return With Calculations 40NR Step 2: Enter your name and that of your spouse if applicable. Enter your complete address and indicate with a check mark if it is outside the country. If so, give the name of its country.

Alabama Individual Income Tax Return With Calculations 40NR Step 3: Indicate your filing status with a check mark.

Alabama Individual Income Tax Return With Calculations 40NR Step 4: On lines 5a through 5c, document your income from wages, salaries, tips and related sources. Enter your employer name and address on the blank line, your Alabama state tax withheld in column A, your income from federal and Alabama sources in column B and your Alabama only income in column C. Enter all amounts throughout in the appropriate columns.

Alabama Individual Income Tax Return With Calculations 40NR Step 5: Skip to Part I on the second page. Complete lines 1 through 9 as instructed and transfer the value from line 9 to line 6 on the first page. Calculate your total income as instructed on line 7.

Alabama Individual Income Tax Return With Calculations 40NR Step 6: Calculate your adjustments in Part II on the second page. Transfer the value from line 6 there to line 8 on the first page. Subtract line 8 from line 7 and enter the resulting difference on line 9. Divide column c of line 9 by column b of that line and enter the result on line 10.

Alabama Individual Income Tax Return With Calculations 40NR Step 7: Complete part III on the second page. Transfer the results from line 6 there to line 11 on the first page.

Alabama Individual Income Tax Return With Calculations 40NR Step 8: Subtract line 11 from line 9. Enter the difference on line 12.

Alabama Individual Income Tax Return With Calculations 40NR Step 9: Complete lines 13 through 32 as directed to determine your tax liability or refund.