INSTRUCTIONS: ALABAMA OTHER AVAILABLE CREDITS 2011 SCHEDULE OC

Alabama residents and non-residents must use a Schedule OC to claim certain available credits on their state 40 or 40NR returns. All of these documents can be obtained from the website of the Alabama Department of Revenue. This article discusses the version of Schedule OC for tax year 2011.

Alabama Other Available Credits 2011 Schedule OC Step 1: At the top of the page, enter your name as it appears on your tax return and your Social Security number. If filing taxes jointly with your spouse, enter their name as well.

Alabama Other Available Credits 2011 Schedule OC Step 2: On line 1 of part A, you may claim credit allowable from taxes paid to other states. This should be calculated on the separate Schedule CR. Note that if this is the only credit you are claiming from the ones on this form, you do not need to submit Schedule OC.

Alabama Other Available Credits 2011 Schedule OC Step 3: Part B is for employers who have offered state-approved basic education courses for their employees. Complete lines 1 through 8 to determine your Basic Skills Education Credit.

Alabama Other Available Credits 2011 Schedule OC Step 4: Part C is for rural physicians operating in Alabama communities of 25,000 or fewer people with admission privileges to a hospital with an emergency room in the clinic. Complete lines 1 through 4 to determine your Rural Physician Credit.

Alabama Other Available Credits 2011 Schedule OC Step 5: Part D is for business enterprises producing coal in Alabama. Claim this credit on line 1 if applicable.

Alabama Other Available Credits 2011 Schedule OC Step 6: Part E is for businesses operating in a state-designated Enterprise Zone. Claim this credit on line 1 if applicable.

Alabama Other Available Credits 2011 Schedule OC Step 7: Part F is available to qualified investing companies as detailed in the instructions. If applicable, complete lines 1 through 8 as instructed to determine your Capital Credit.

Alabama Other Available Credits 2011 Schedule OC Step 8: Part G concerns a Tariff Credit. To claim this, you must attach a copy of your Notice of Tariff Credit.

Alabama Other Available Credits 2011 Schedule OC Step 9: Provide the total from all sections above in Part H.