INSTRUCTIONS: ALABAMA INDIVIDUAL INCOME TAX RETURN RESIDENTS & PART-YEAR RESIDENTS (Form 40)

Form 40 can be used to file Alabama individual income tax due for both full-year and part-year residents. This document can be obtained from the website maintained by the Alabama Department of Revenue.

Alabama Individual Income Tax Return Residents & Part-Year Residents 40 Step 1: If not filing for the calendar year printed on the form, enter the beginning and ending dates of your fiscal year.

Alabama Individual Income Tax Return Residents & Part-Year Residents 40 Step 2: Enter your name, that of your spouse if filing jointly, address, and Social Security number (as well as that of your spouse if filing jointly).

Alabama Individual Income Tax Return Residents & Part-Year Residents 40 Step 3: Indicate your filing status by placing a check mark next to the appropriate statement on lines 1 through 4.

Alabama Individual Income Tax Return Residents & Part-Year Residents 40 Step 4: Document income from wages, salaries, tips and related sources on lines 5a through 5d as instructed.

Alabama Individual Income Tax Return Residents & Part-Year Residents 40 Step 5: Document interest and dividend income on line 6.

Alabama Individual Income Tax Return Residents & Part-Year Residents 40 Step 6: Skip to Part I on the second page. Complete lines 1 through 9 as instructed to document other income. Transfer the value from line 9 here to line 7 on the first page.

Alabama Individual Income Tax Return Residents & Part-Year Residents 40 Step 7: Add lines 5a through 7. Enter the resulting sum on line 8.

Alabama Individual Income Tax Return Residents & Part-Year Residents 40 Step 8: Complete Part II on the second page to document adjustments to income. Transfer the value from line 11 here to line 9 on the first page.

Alabama Individual Income Tax Return Residents & Part-Year Residents 40 Step 9: Subtract line 9 from line 8. Enter the resulting difference on line 10.

Alabama Individual Income Tax Return Residents & Part-Year Residents 40 Step 10: Compute deductions on lines 11 through 15 as instructed.

Alabama Individual Income Tax Return Residents & Part-Year Residents 40 Step 11: Calculate your tax due on lines 16 through 21 as instructed.

Alabama Individual Income Tax Return Residents & Part-Year Residents 40 Step 12: Complete lines 22 through 33 as instructed to determine your adjusted tax due or refund owed.