INSTRUCTIONS: ALABAMA SCHEDULES A, B, D, & E (Form 40NR)

Nonresidents owing Alabama income tax who are claiming itemized deductions, documenting interest and dividend income, profits from stock and real estate sales, or income from rents, royalties, partnerships, estates, trusts and S corporations will need Schedules A, B, D & E in order to file their form 40NR. These Schedules can be found bundled as one document on the website of the Alabama Department of Revenue.

Alabama Schedules A, B, D, & E 40NR Step 1: Enter your name as entered on your tax return and your Social Security number at the top of the first page.

Alabama Schedules A, B, D, & E 40NR Step 2: Schedule A occupies the entirety of the first page and concerns itemized deductions. Lines 1 through 4 document medical and dental expenses.

Alabama Schedules A, B, D, & E 40NR Step 3: Lines 5 through 9 document taxes already paid.

Alabama Schedules A, B, D, & E 40NR Step 4: Lines 10a through 14 document various forms of interest paid.

Alabama Schedules A, B, D, & E 40NR Step 5: Lines 15 through 18 document gifts made to charity.

Alabama Schedules A, B, D, & E 40NR Step 6: Line 19 concerns qualified long-term care costs.

Alabama Schedules A, B, D, & E 40NR Step 7: Line 20 requires to list and give the value of miscellaneous deductions.

Alabama Schedules A, B, D, & E 40NR Step 8: Lines 21 through 23 concerns the proration of the amounts above.

Alabama Schedules A, B, D, & E 40NR Step 9: Lines 24a through 24c concern casualty and theft losses incurred in Alabama.

Alabama Schedules A, B, D, & E 40NR Step 10: Lines 25 through 29 concern Alabama related job expenses.

Alabama Schedules A, B, D, & E 40NR Step 11: Itemized deductions are totaled on line 30.

Alabama Schedules A, B, D, & E 40NR Step 12: Schedule B is for the documentation of interest and dividend income.

Alabama Schedules A, B, D, & E 40NR Step 13: Schedule D is for the documentation of profits derived from the sale of real estate, stocks, bonds and related sources.

Alabama Schedules A, B, D, & E 40NR Step 14: Schedule E is for the documentation of profits derived from royalties, rents, partnerships, trusts, estates and S corporations. Rents and royalties are documented in Part I, while all other sources are documented in Part II.