2025 Alabama Form 40
Printable AL State Tax Forms and Instructions
What Is Alabama Form 40?
Alabama Form 40 is the individual income tax return used by full-year and part-year residents to file their state income tax return. The purpose of Form 40 is to calculate how much income tax you owe the state of Alabama, or how much refund you may receive. Nonresident filers generally complete Alabama Form 40NR. Taxpayers with simple returns have the option to use Short Form 40A.
In general, any full-year Alabama resident can choose to file Long Form 40 instead of Short Form 40A. You do not have to file the Short Form just because you qualify for it. You must, however, use Alabama Form 40 if any of the following apply to you.
- You itemize deductions.
- You claim adjustments to income, such as an IRA deduction, alimony paid, or federal income tax paid for a prior year.
- You have income from sources other than salaries, wages, interest, and dividends.
- Interest and dividend income exceeds $1,500.
- You made estimated tax payments.
- You are claiming income or a loss on Schedules C, D, E, or F.
- You are claiming a credit for taxes paid to another state.
Read the Which Form To File
section of the Alabama Form 40 instructions booklet to help determine if you should file as a resident, part-year resident, or nonresident for tax year 2025.
That section of the instructions booklet also explains the criteria for choosing between Short Form 40A and Long Form 40.
Who Must File Alabama Form 40?
You must file an Alabama tax return if your gross income exceeds the minimum specified for your filing status. For tax year 2025, Single full-year residents must file if their gross income is $4,500 or more. Married Filing Joint full-year residents must file if their gross income is $11,500 or more. Part-year residents and nonresident filers may need to adjust and prorate these amounts.
Gross income means money, goods, and property you received that are taxable to the state of Alabama. It does not include nontaxable benefits. Even if your gross income is below the amount specified for your filing status, you may still want to file an Alabama tax return. You may receive a refund for Alabama income tax withheld on your W-2, or if you overpaid Alabama estimated income tax.
Read the Filing Requirements
section of the Alabama Form 40 instructions booklet to help determine if you should file a state income tax return for tax year 2025.
Printable Alabama Form 40 Tax Forms
Printable Alabama Form 40 Instructions
Click any of the Alabama income tax forms and instructions links above to download, save, view, and print the file for the corresponding year. These free PDF files are unaltered and are sourced directly from the publisher.
How To Check The Status Of My Alabama Tax Return?
To check the status of your Alabama Form 40 income tax refund online, visit the Alabama Department of Revenue website and use their Where's My Refund service. The Alabama Department of Revenue says e-filers can generally expect a refund about 8 to 10 weeks after receiving a filing acknowledgment from the state. Paper returns generally take about 8 to 12 weeks to process. Alabama does not begin releasing income tax refunds until March 1 every year.
To check the status of your Alabama income tax refund for 2025, you will need the following information:
- Tax Year
- Social Security Number
- Refund Amount
The requested information must match what was submitted on your 2025 Alabama Form 40. To check prior year refunds, you will need to contact the Alabama Department of Revenue.
To contact the Alabama Department of Revenue by phone or email, use the check your refund status link above. Alternatively, read or print the 2025 Alabama Form 40 instructions booklet to obtain the proper phone number or mailing address.
Frequently Asked Questions (FAQ)
Here are answers to common questions about printing, mailing, documenting, and filing Alabama Form 40. These FAQ focus on practical details from the official form and instructions.
When is Alabama Form 40 due?
For tax year 2025, Alabama Form 40 is generally due April 15, 2026.
Alabama automatically grants an extension until October 15, 2026, if you cannot file by the original due date.
An extension gives you more time to file, but not more time to pay any Alabama income tax due.
Pay any tax due by the original deadline to avoid interest and possible penalties.
See the When To File
section of the instructions booklet for more information.
Can I still file a prior-year Alabama tax return for a refund?
Yes, but refund deadlines are limited.
The Alabama Form 40 instructions say original returns must be filed within 2 years of the date the taxes were paid to be eligible for a refund.
Use the correct tax year Form 40 and instructions when filing a prior-year return.
If you file late and owe no tax or are due a refund, the late-filing penalty generally does not apply.
See the When To File
and Penalties and Interest
sections of the instructions booklet for more information.
Should I use a pencil or pen on Alabama Form 40?
Use black ink if you print and complete Alabama Form 40 by hand.
Type or print your name, address, and Social Security Number in the appropriate blocks.
Round cents to the nearest whole dollar on your return and schedules.
Enter negative numbers with a minus sign, do not use parentheses ( ) around the numbers.
See the Steps for Preparing Your Return
section of the instructions booklet for related information.
Do I include Forms W-2 and 1099 with Alabama Form 40?
Yes. Staple Forms W-2, W-2G, and 1099 to the space provided on Alabama Form 40.
Attach Schedule W-2 to your return to report Alabama income tax withheld.
Also attach any required schedules and forms in sequential order, starting with Form 40.
See the Assembling Your Return
section of the instructions booklet for related information.
Do I include my federal return with Alabama Form 40?
Do not include a full copy of your federal income tax return unless the Alabama instructions ask for federal forms or schedules. Alabama Form 40 may require selected federal pages or schedules to support certain lines. For example, if you claim a deduction on Form 40 Line 12, you must attach federal Form 1040 pages 1 and 2, and Schedule 1 if applicable. Other income items may require federal schedules such as Schedule C for business income, Schedule D for capital gains and losses, or Schedule E for rental and pass-through income. Review the attachment notices on Alabama Form 40 and in the instructions booklet before mailing your return.
Can I amend an Alabama Form 40?
Yes. File a completed Alabama Individual Income Tax Return with the Amended Return
box checked.
Attach a detailed explanation page for all changes made to income, deductions, or credits.
Alabama says an amended return will be processed after the original return has been processed.
See the Amended Returns
section of the instructions booklet for more information.
How long should I keep my Alabama tax records?
Keep records of income, deductions, credits, and worksheets used to prepare your Alabama tax return until the statute of limitations runs out.
The Alabama Form 40 instructions say this is usually 3 years from the date the return was filed.
If you omitted income that should have been reported, and the omitted income is more than 25% of the income shown on the return, keep records for at least 6 years from the due date of the return or the date filed, whichever is later.
There is no period of limitation when no return was filed, or when a false or fraudulent return was filed.
See the How Long Should Records Be Kept?
section of the Alabama Form 40 instructions booklet for more information.
Last updated: August 1, 2026
References:
- Form 40 Alabama Individual Income Tax Return. State of Alabama, Alabama Department of Revenue. Retrieved August 1, 2026.
- Form 40 Booklet, Forms and Instructions. State of Alabama, Alabama Department of Revenue. Retrieved August 1, 2026.
- Individual Income Tax Forms. State of Alabama, Alabama Department of Revenue. Retrieved August 1, 2026.
- Alabama Income Tax Filing Season in Full Swing. State of Alabama, Alabama Department of Revenue. Retrieved August 1, 2026.
- How can I check on my individual income tax refund?. State of Alabama, Alabama Department of Revenue. Retrieved August 1, 2026.
- Code of Alabama Section 40-18-14, Gross Income of Individuals. Alabama Legislature. Retrieved August 1, 2026.