INSTRUCTIONS: AMENDED ALABAMA INDIVIDUAL INCOME TAX RETURN OR APPLICATION FOR REFUND (Form 40X)

People who have filed an Alabama income tax return prior to tax year 2008 which must be amended do so using a form 40X. This document is found on the website of the Alabama Department of Revenue.

Amended Alabama Individual Income Tax Return Or Application For Refund 40X Step 1: Give the calendar year or fiscal year for which you are filing.

Amended Alabama Individual Income Tax Return Or Application For Refund 40X Step 2: Give your Social Security number, as well as that of your spouse if you have filed jointly.

Amended Alabama Individual Income Tax Return Or Application For Refund 40X Step 3: Give your name, as well as that of your spouse if filing jointly.

Amended Alabama Individual Income Tax Return Or Application For Refund 40X Step 4: Give your present home address.

Amended Alabama Individual Income Tax Return Or Application For Refund 40X Step 5: If the name and address on the original return was different, give it in section a.

Amended Alabama Individual Income Tax Return Or Application For Refund 40X Step 6: In section b, give the date on which the original return was filed.

Amended Alabama Individual Income Tax Return Or Application For Refund 40X Step 7: In section c, check the box next to the form which was originally filed.

Amended Alabama Individual Income Tax Return Or Application For Refund 40X Step 8: In section d, indicate with a check mark whether your federal return was audited for the year being changed. If yes, attach a copy of the federal report. If no, indicate with a check mark if you have received notice that you will be federally audited.

Amended Alabama Individual Income Tax Return Or Application For Refund 40X Step 9: Check the box in section e if your reported change relates to a net operating loss carryback or carryforward.

Amended Alabama Individual Income Tax Return Or Application For Refund 40X Step 10: Complete lines 1 through 22 as directed.

Amended Alabama Individual Income Tax Return Or Application For Refund 40X Step 11: On the second page, provide a complete explanation for all changes. Include line number references.

Amended Alabama Individual Income Tax Return Or Application For Refund 40X Step 12: Sign and date the bottom of the first page.