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

A form 40NR is used by nonresidents to income tax due to the state of Alabama for income earned there. The document can be obtained on the website of the Alabama Department of Revenue.

Alabama Individual Nonresident Income Tax Return 40NR Step 1: At the top of the page, give your name, as well as that of your spouse if filing jointly. Give your complete address.

Alabama Individual Nonresident Income Tax Return 40NR Step 2: Sections one through four ask you to indicate which of the four listed filing statuses applies to you and which exemption you will be claiming.

Alabama Individual Nonresident Income Tax Return 40NR Step 3: Complete Parts II and III on the second page before completing sections 5 through 12 on the first page. This portion of the document requires you to document your income. In column A, note state income tax withheld from your wages. In column B, give your income totals from all sources. In column C, give your totals solely as they relate to Alabama income.

Alabama Individual Nonresident Income Tax Return 40NR Step 4: Sections 13 through 17 concern deductions. You will need to complete Part IV on the second page first. Those claiming dependents must also complete Part V.

Alabama Individual Nonresident Income Tax Return 40NR Step 5: Sections 18a through 20 provide instructions to calculate your net tax due to Alabama.

Alabama Individual Nonresident Income Tax Return 40NR Step 6: Section 21 through 27 concerns calculations to be performed to adjust your net tax due for payments already made.

Alabama Individual Nonresident Income Tax Return 40NR Step 7: Sections 28 and 29 concern further calculations to determine the amount of tax due.

Alabama Individual Nonresident Income Tax Return 40NR Step 8: Sections 30 and 31 are only those who have previously overpaid their Alabama state income tax.

Alabama Individual Nonresident Income Tax Return 40NR Step 9: In section 32, if you are owed a refund, enter the amount.

Alabama Individual Nonresident Income Tax Return 40NR Step 10: Sign and date the bottom of this page. Provide a daytime telephone number and describe your occupation.

Alabama Individual Nonresident Income Tax Return 40NR Step 11: All taxpayers must complete Part VI on page 2.