INSTRUCTIONS: ALABAMA INDIVIDUAL NONRESIDENT INCOME TAX RETURN (Form 40NR) Nonresidents who owe Alabama state income tax can pay it using a form 40NR. This document can be obtained from the website of the Alabama Department of Revenue. Alabama Individual Nonresident Income Tax Return 40NR Step 1: Enter your name and Social Security number, as well as the same information for your spouse if filing jointly. Alabama Individual Nonresident Income Tax Return 40NR Step 2: Enter your present street address, city, state and zip code. If this address is in another country, check the box where indicated and write its name. Alabama Individual Nonresident Income Tax Return 40NR Step 3: Indicate your filing status by checking the appropriate box next to those listed on lines 1 through 4. If married and filing separately, enter your spouse's Social Security number where directed. Alabama Individual Nonresident Income Tax Return 40NR Step 4: On lines 5a through 5c, you should document wages, salaries and similar sources of income. On each blank line, list each separate employer and address. In column A, enter the amount of Alabama income tax withheld from your wages. In column B, enter your total income from all sources. In column C, enter the Alabama portion of this income. Alabama Individual Nonresident Income Tax Return 40NR Step 5: Skip to Part I on the second page to document all other income. Transfer the value from line 9 there to line 6 on the first page. All lines in this sections as instructed on line 7. Alabama Individual Nonresident Income Tax Return 40NR Step 6: Skip to Part II on the second page to document additions to your income. Transfer the results from line 6 there to line 8 on the first page. Alabama Individual Nonresident Income Tax Return 40NR Step 7: Subtract line 8 from line 7. Enter the resulting difference on line 9. Alabama Individual Nonresident Income Tax Return 40NR Step 8: Complete calculating your income and adjustments on lines 10 through 12 as instructed. Alabama Individual Nonresident Income Tax Return 40NR Step 9: Lines 13 through 17 calculate your deductions, lines 18 through 20 calculate your initial net tax liability, while lines 21 through 32 help calculate your final balance due or refund owed. Sign and date the form, along with your spouse if filing jointly. Both spouses should enter their occupation and daytime phone number.