Alabama Free Printable Layout 1 for 2016 Alabama Alabama Individual Income Tax Return

Form 40 is the Alabama income tax return form for all full-time and part-time state residents (non-residents must file a Form 40NR). This tax return package includes Form 4952A, Schedules A, B, CR, D, E and OC.

We last updated the Alabama Individual Income Tax Return in March 2016, so this is the latest version of Form 40, fully updated for tax year 2015. You can download or print current or past-year PDFs of Form 40 directly from TaxFormFinder. You can print other Alabama tax forms here.

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Alabama Individual Income Tax Return
Layout 1

Print *15110140* FORM 40 Alabama 2015 Individual Income Tax Return RESIDENTS & PART-YEAR RESIDENTS For the year Jan. 1 - Dec. 31, 2015, or other tax year: Beginning: Your social security number • Ending: • Your first name Initial Last name Spouse’s SSN if joint return • -This form has been enhanced to complete all calculations and to compute the amount of tax due. Just key in your data prior to printing the form. If you choose to use the fill-in option, PLEASE DO NOT HANDWRITE ANY OTHER DATA ON THE FORM OTHER THAN YOUR SIGNATURE. Also, do not attach your pre-printed label to this form. It will cause problems with processing. This information will be contained in the 2-D barcode when you print the form. -It has also been enhanced to print a two dimensional (2D) barcode. The PRINT FORM button MUST be used to generate the (2D) barcode which contains data entered on the form. The use of a 2D barcode vastly improves processing of your return and reduces the costs associated with processing your return. • Spouse’s first name Reset Initial Last name • Present home address (number and street or P.O. Box number) • City, town or post office • State ៑ CHECK BOX IF AMENDED RETURN • អ 3 • អ $1,500 Married filing separate. Complete Spouse SSN 4 • អ $3,000 Head of Family (with qualifying person). A – Alabama tax withheld B – Income 5 Wages, salaries, tips, etc. (list each employer and address separately): 5a • 5a • a 5b • 5b • b 5c • 5c • c 5d • 5d • d 6 • 6 Interest and dividend income (also attach Schedule B if over $1,500) . . . . . . . . . . . . . . . . . . . Go. To .Schedule. . . . . . . . . . . ... ... ......... B 7 • 7 Other income (from page 2, Part I, line 9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Go. to .Page. 2,. Part. I. . . . . . . . ... .. ..... .. .... 8 • 8 Total income. Add amounts in the income column for line 5a through line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 • 9 Total adjustments to income (from page 2, Part II, line 12). . . . . . . . . . . . . . . . . . . . . . . . . . . Go. To .Page. 2, . . . . . . .II . . . . . . . . . . . . . . . . . . . Part . 10 Adjusted gross income. Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 • អ Check if address outside U.S. • ZIP code Foreign Country Filing Status/ 1 • អ $1,500 Single Exemptions 2 • អ $3,000 Married filing joint Income and Adjustments Deductions You Must Attach page 2 of Federal Form 1040, Federal Form 1040A, Federal Form 1040NR, or page 1 of 1040EZ, if claiming a deduction on line 12. ង Tax Staple Form(s) W2, W-2G, and/or 1099 here. Payments AMOUNT YOU OWE OVERPAID Donations REFUND 11 Box a or b MUST be checked. Check box a, if you itemize deductions, and enter amount from Schedule A, line 27. Check box b, if you do not itemize deductions, and enter standard deduction (see instructions) • a អ Itemized Deductions SCH Ab អ Standard Deduction . . . . . . . . . 11 • • 12 Federal tax deduction (see instructions) Go To FITD Worksheet 12 DO NOT ENTER THE FEDERAL TAX WITHHELD FROM YOUR FORM W-2(S) 13 Personal exemption (from line 1, 2, 3, or 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 GO . . . . . . . . . . . . . . . . . . 14 Dependent exemption (from page 2, Part III, line 2) . . . . .TO .PAGE .2,. PART .III 14 • • • 15 Total deductions. Add lines 11, 12, 13, and 14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 • 16 Taxable income. Subtract line 15 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 • 17 Income Tax due. Enter amount from tax table or check if from • អ Form NOL-85A . . . . . . . . . . .To. Schedule .NTC. 17 • Go . . . . . . . . . . . . . . . . . 18 Net tax due Alabama. Check box if computing tax using Schedule NTC • អ, otherwise enter amount from line 17 . . . . 18 • 19 Consumer Use Tax (see instructions). If you certify that no use tax is due, check box អ. . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 • 20 Alabama Election Campaign Fund. You may make a voluntary contribution to the following: a Alabama Democratic Party អ $1 អ $2 អ none . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20a • b Alabama Republican Party អ $1 អ $2 អ none . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20b • 21 Total tax liability and voluntary contribution. Add lines 18, 19, 20a, and 20b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 • 22 Alabama income tax withheld (from Forms W-2, W-2G, and/or 1099). . . . . . . . . . 22 • 23 2015 estimated tax payments/Automatic Extension Payment. . . . . . . . . . . . . . . . . . . 23 • 24 Amended Returns Only — Previous payments (see instructions) . . . . . . . . . . . . . . . 24 • 25 Refundable portion of Alabama Accountability Act of 2013 Credit . . . . . . . . . . . . . . . 25 • 26 Refundable portion of Adoption Credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 • 27 28 29 30 Total payments. Add lines 22, 23, 24, 25, and 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amended Returns Only — Previous refund (see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Adjusted Total Payments. Subtract line 28 from line 27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If line 21 is larger than line 29, subtract line 29 from line 21, and enter AMOUNT YOU OWE. Place payment, along with Form 40V, loose in the mailing envelope. (FORM 40V MUST ACCOMPANY PAYMENT.) 31 Estimated tax penalty. Also include on line 30 (see instructions page 12) . . . . . . . . 31 • 32 If line 29 is larger than line 21, subtract line 21 from line 29, and enter amount OVERPAID . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Amount of line 32 to be applied to your 2016 estimated tax . . . . . . . . . . . . . . . . . . . 33 • 34 Total Donation Check-offs from Schedule DC, line 2 . . . . . . . . . . .SCH. DC. . . . . . . . . 34 • ... .. 35 REFUNDED TO YOU. (CAUTION: You must sign this return on the reverse side.) Subtract lines 33 and 34 from line 32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . For Direct Deposit, check here • អ and complete Part V, Page 2. 27 28 29 • • • 30 • 32 • 35 • ADOR Form 40 (2015) PART I Other Income (See page 13) PART II *15000240* Page 2 1 2 3 4a 5a 6 7 8 9 Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Business income or (loss) (attach Federal Schedule C or C-EZ) (see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . GO . . . . . . . . . . . . . . . . . Gain or (loss) from sale of Real Estate, Stocks, Bonds, etc. (attach Schedule D) . . . . . .TO .SCHEDULE. D. . . . . . . . . . . . . . . . Total IRA distributions 4a • 4b Taxable amount (see instructions) . . . . . . . . . . . . Total pensions and annuities 5a • 5b Taxable amount (see instructions) . . . . . . . . . . . . Rents, royalties, partnerships, estates, trusts, etc. (attach Schedule E) . GO .TO .SCHEDULE .E. . . . . . . . . . . . . . . . . . . . . . . . .... ... ............. . Farm income or (loss) (attach Federal Schedule F). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other income (state nature and source — see instructions) Total other income. Add lines 1 through 8. Enter here and also on page 1, line 7. . . . . . . . . . . . . . .Return. . . . Page .1 . . . . . . . . . . . . . . to . . . . . . 1a b 2 3 4 Your IRA deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Spouse’s IRA deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Payments to a Keogh retirement plan and self-employment SEP deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Penalty on early withdrawal of savings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Alimony paid. Recipient’s last name SSN • 1 2 3 4b 5b 6 7 8 9 1a 1b 2 3 4 5 5 Adoption expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Adjustments 6 Moving Expenses (Attach Federal Form 3903) to: to Income 6 City State ZIP (See page 16) 7 Self-employed health insurance deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Payments to Alabama College Counts 529 Fund or Alabama PACT Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Health insurance deduction for small employer employee (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Costs to retrofit or upgrade home to resist wind or flood damage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Deposits to a catastrophe savings account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Return to Page 1 12 Total adjustments. Add lines 1 through 11. Enter here and also on page 1, line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 PART III 1a Dependents: (1) First name (4) Did you provide more than one-half dependent's support? • • • • Dependents Do not include yourself or your spouse (See page 17) • • • • • • • (3) Dependent’s Relationship to You (2) Dependent’s Social Security Number Last name • • • • • • • • • • • • • • • b Total number of dependents claimed above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Amount allowed. (Multiply the total number of dependents claimed on line 1b by the amount from the dependent chart on page 10.) Enter amount here and on page 1, line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Return .to. Page .1 . . . . . . . . . 2 • ....... . ..... . 1 Residency Check only one box ៑• អ Full Year • អ Part Year From 2015 through 2 Did you file an Alabama income tax return for the year 2014? អ Yes អ No If no, state reason General 3 Give name and address of present employer(s). Yours Information Your Spouse’s and Federal Taxable Income • $ All Taxpayers 4 Enter the Federal Adjusted Gross Income • $ Must 2015 Federal Individual Income Tax Return. Complete 5 Do you have income which is reported on your Federal return, but not reported on your Alabama return (other than your state tax refund)? This Section. If yes, enter source(s) and amount(s) below: (other than state income tax refund) Source Amount • (See page 17) Source Amount • For Direct Deposit of your refund, complete 1, 2, 3, and 4 below. (See Page 17 of instructions to see if you qualify.) PART V 1 Routing Number: 2 Type: អ Checking អ Savings 3 Account Number: Direct Deposit 4 Is this refund going to or through an account that is located outside of the United States? អ Yes អ No 1b • PART IV 2015. as reported on your អ Yes អ No អ • I authorize a representative of the Department of Revenue to discuss my return and attachments with my preparer. Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Sign Here In Black Ink Paid Preparer’s Use Only Date Daytime Telephone Number Your Occupation Spouse’s Signature (if joint return, BOTH must sign) Date Daytime Telephone Number Spouse’s Occupation Preparer’s Signature Keep a copy of this return for your records. Your Signature Date Check if Self-employed Firms’s Name (or yours if self employed) អ Preparer’s SSN or PTIN E.I. Number • Daytime Telephone No. ZIP Code Address If you are not making a payment, mail your return to: If you are making a payment, mail your return, Form 40V, and payment to: WHERE TO Alabama Department of Revenue, PO Box 154, Montgomery, AL 36135-0001 Alabama Department of Revenue, PO Box 2401, Montgomery, AL 36140-0001 FILE Mail only your 2015 Form 40 to one of the above addresses. Prior year returns, amended returns, and all other correspondence should be mailed to FORM 40 Alabama Department of Revenue, PO Box 327464, Montgomery, AL 36132-7464. ADOR SCHEDULES A,B,&DC (FORM 40) *15000340* Alabama Department of Revenue Schedule A–Itemized Deductions (Schedules B, and DC are on back page) ATTACH TO FORM 40 — SEE INSTRUCTIONS FOR SCHEDULE A 2015 Reset Schedule A Name(s) as shown on Form 40 Your social security number The itemized deductions you may claim for the year 2015 are similar to the itemized deductions claimed on your Federal return, however, the amounts may differ. Please see instructions before completing this schedule. PART-YEAR RESIDENTS: A resident of Alabama for only a part of the year should list below only those deductions actually paid while a resident of Alabama. Medical and Dental Expenses (See page 19) Taxes You Paid (See page 19) 1 2 3 4 5 6 7 8 CAUTION: Do not include expenses reimbursed or paid by others. 1 Medical and dental expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 Enter amount from Form 40, line 10.. . . . . . . . . . . . . . 2 00 3 Multiply the amount on line 2 by 4% (.04). Enter the result. . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 Subtract line 3 from line 1. Enter the result. If zero or less, enter –0–. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Real estate taxes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 6 FICA Tax (Social Security and Medicare) and Federal Self-Employment Tax.. . . . . . . . . . . 00 7 Railroad Retirement (Tier 1 only). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 4 • 00 9 • 00 14 • 00 18 • 00 c Subtract line 19b from line 19a. If zero or less, enter –0–. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19c • 20 Unreimbursed employee expenses — job travel, union dues, job education, etc. (You MUST attach Federal Form 2106 if required. See instructions.) ៑ 00 Other taxes. (List – include personal property taxes.) ៑ 8 Interest You Paid 00 9 Add the amounts on lines 5 through 8. Enter the total here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10a Home mortgage interest and points reported to you on Federal Form 1098. . . . . . . . . . . . . 10a 00 b Home mortgage interest not reported to you on Federal Form 1098. (If paid to an individual, show that person’s name and address.) ៑ (See page 19) NOTE: Personal interest is not deductible. Gifts to Charity (See page 19) Casualty and Theft Loss (Attach Form 4684) Job Expenses and Most Other Miscellaneous Deductions 10b 00 Qualified mortgage insurance premiums . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 00 Points not reported to you on Form 1098. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 00 Investment interest. (Attach Form 4952A.) . . . . . . . . . . . . . . . . . .GoTo .Form. . . . . . . . . . . 13 . . . . . . . . . . . 4952A 00 Add the amounts on lines 10a through 13. Enter the total here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAUTION: If you made a charitable contribution and received a benefit in return, see page 19. 15 Contributions by cash or check. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 00 16 Other than cash or check. (You MUST attach Federal Form 8283 if over $500.). . . . . . . . . 16 00 17 Carryover from prior year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 00 18 Add the amounts on lines 15 through 17. Enter the total here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19a Enter the amount from Federal Form 4684, line 16 (See page 20). . . . . . . . . . . . . . . . . . . . . 19a 00 b Enter 10% of your Adjusted Gross Income (Form 40, line 10). . . . . . . . . . . . . . . . . . . . . . . . . 19b 00 11 12 13 14 20 00 21 Other expenses (investment, tax preparation, safe deposit box, etc.). List type and amount. ៑ (See page 20) 22 23 24 25 21 00 Add the amounts on lines 20 and 21. Enter the total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 00 Multiply the amount on Form 40, line 10 by 2% (.02). Enter the result here.. . . . . . . . . . . . . 23 00 Subtract line 23 from line 22. Enter the result. If zero or less, enter –0–.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other (from list on page 21 of instructions). List type and amount. ៑ 24 • 00 25 • 00 26 • 00 Other Miscellaneous Deductions Qualified LongTerm Care Ins. Premiums Total Itemized Deductions ADOR CAUTION: Do not include medical premiums. 26 Enter amount here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 Add the amounts on lines 4, 9, 14, 18, 19c, 24, 25, and 26. Enter the total here. Then enter on Form 40, page 1, line 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Return .to .Page. 1. . . . ........ .. ..... . 27 • 00 Schedule A (Form 40) 2015 *15000440* Sch. A, B, & DC (Form 40) 2015 Page 2 Name(s) as shown on Form 40 (Do not enter name and social security number if shown on other side) Your social security number SCHEDULE B – Interest And Dividend Income Reset Schedule B If you received more than $1500 of interest and dividend income, you must complete Schedule B. See instructions on page 21. B Taxable Interest and Dividends A Exempt Interest List Payers and Amounts 00 00 00 00 00 00 00 00 00 1 I N T E R E S T 1 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 1 2 D I V I D E N D S 3 2 TOTAL TAXABLE INTEREST AND DIVIDENDS Return to Page 1 Enter here and on Form 40, page 1, line 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • SCHEDULE DC – Donation Check-Offs 1 Reset Schedule DC You may donate all or part of your overpayment. (Enter the amount in the appropriate boxes.) a b c d e f g h i j 2 00 3 • • • 00 00 00 • • • • • 00 00 00 00 00 Total Donations. Add lines 1a, b, c, d, e, f, g, h, i, j, k, l, m, n, o, p, q, and r. Enter here and on Form 40, page 1, line 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 00 Senior Services Trust Fund . . . . . . . . . . . . . . . . . . . . . . . Alabama Arts Development Fund . . . . . . . . . . . . . . . . . . Alabama Nongame Wildlife Fund . . . . . . . . . . . . . . . . . . Child Abuse Trust Fund. . . . . . . . . . . . . . . . . . . . . . . . . . . Alabama Veterans Program . . . . . . . . . . . . . . . . . . . . . . . Alabama State Historic Preservation Fund . . . . . . . . . . Archives Services Fund. . . . . . . . . . . . . . . . . . . . . . . . . . . Foster Care Trust Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Mental Health . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Alabama Firefighters Annuity and Benefit Fund . . . . . . ADOR • • • • • • • • • • 00 00 00 00 00 00 00 00 00 00 k l m n o p q r Alabama Breast & Cervical Cancer Program . . . . . . . . . . . . . . . Victims of Violence Assistance . . . . . . . . . . . . . . . . . . . . . . . . Alabama Military Support Foundation . . . . . . . . . . . . . . . . . . . . . Alabama Veterinary Medical Foundation Spay-Neuter Program. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Cancer Research Institute . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Alabama Association of Rescue Squads. . . . . . . . . . . . . . . . . . . USS Alabama Battleship Commission. . . . . . . . . . . . . . . . . . . . . Children First Trust Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Return to Page 1 Schedules B, & DC (Form 40) 2015 SCHEDULE NTC NAME *150005NC* 2015 Alabama Department of Revenue Net Tax Calculation USE ONLY IF CLAIMING TAX CREDIT(S) SOCIAL SECURITY NUMBER • • 1 Enter tax amount from Form 40, page 1, line 17 or Form 40NR, page 1, line 19 . . . . . . . . . . . . . . . . 1 • 3 Subtract line 2 from line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .for.OC . . . . . . . . . . . credit 3 • 2 Enter amount from Schedule CR, line 27. Enter zero if claiming credits from Schedule OC. . . . Go To Schedule CR Check this box 4 Enter credit from Schedule OC, Part N, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . Go. To .Schedule . . . . . . . . . . . . . . . OC 5 Subtract line 4 from line 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Enter School Transfer Credit amount from Schedule AATC, Part I, line 39 . . .Go . . . Schedule.AATC. . . To . . . . . . . . . . . 7 Subtract line 6 from line 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Enter Contribution to Scholarship Granting Organization Credit amount from Schedule AATC, Part III, line 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Subtract line 8 from line 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 • 4 • 5 • 6 • 7 • 8 • 9 • 10 Enter Adoption Credit amount from Schedule AAC, Part II, line 5 . . . . . . . . . . Go.To Schedule AAC . 10 • .. .............. 11 Subtract line 10 from line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 • 12 Enter Alabama New Markets Development Credit which cannot exceed line 11. . . . . . . . . . . . . . . . . 12 • 13 Subtract line 12 from line 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 • .. .. ....... ... 14 Enter Historic Tax Rehabilitation Credit which cannot exceed line 13 . . . . . . . Go. To .Schedule .HTC . 14 • 15 Subtract line 14 from line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 • 16 Enter Career Technical Dual Enrollment Credit amount from Schedule DEC, line 6, which cannot exceed line 15 . . . . . . . . . . . . . . . . . . . . . Go. To .Schedule . . . . . 16 • . . . . . . . . . . . DEC 17 Subtract line 16 from line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 • 18 Enter Alabama Jobs Act Investment Credit from Schedule AJA, line 5, which cannot exceed line 17 . . . . . . . . . . . . . . . . . . . . . . Go. To . . . . . . . . . . . . . 18 • . . . . Schedule AJA 19 Net tax due Alabama. Subtract line 18 from line 17 and Return to Page 1 enter amount here and on Form 40, Page 1, line 18 or Form 40NR, Page 1, line 20 . . . . . . . . . . . . . 19 • ADOR SCHEDULE CR NAME(S) AS SHOWN ON THE TAX RETURN *150006CR* 2015 Alabama Department of Revenue Credit For Taxes Paid To Other States Reset CR Wksheet SOCIAL SECURITY NUMBER • • Complete one part for each state that you are claiming credit. If there is not enough space, additional forms may be completed as needed. PART 1 1 2015 Taxable Income as shown on the (name of state)_______________________________ state return . . . . 2 Tax due the other state using Alabama tax rates. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Tax due the other state as shown on that state’s return or Form W-2G . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Enter the smaller of lines 2 and 3 above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 2 5 2015 Taxable Income as shown on the (name of state)_______________________________ state return . . . . 6 Tax due the other state using Alabama tax rates. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Tax due the other state as shown on that state’s return or Form W-2G . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Enter the smaller of lines 6 and 7 above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 3 9 2015 Taxable Income as shown on the (name of state)_______________________________ state return . . . . 10 Tax due the other state using Alabama tax rates. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Tax due the other state as shown on that state’s return or Form W-2G . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Enter the smaller of lines 10 and 11 above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 4 13 2015 Taxable Income as shown on the (name of state)_______________________________ state return . . . . 14 Tax due the other state using Alabama tax rates. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Tax due the other state as shown on that state’s return or Form W-2G . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Enter the smaller of lines 14 and 15 above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 5 17 2015 Taxable Income as shown on the (name of state)_______________________________ state return . . . . 18 Tax due the other state using Alabama tax rates. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Tax due the other state as shown on that state’s return or Form W-2G . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Enter the smaller of lines 18 and 19 above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 3 4 • • • • 5 6 7 8 • • • • 9 10 11 12 • • • • 13 14 15 16 • • • • 17 18 19 20 • • • • 21 22 23 24 25 26 • • • • • • PART 6 should not be completed until a schedule has been completed for each state that you are claiming a credit. PART 6 21 Non-Alabama Adjusted Gross Income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Alabama Adjusted Gross Income from Form 40, page 1, line 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Divide line 21 by line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 Alabama Tax Liability from Form 40, page 1, line 17.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 Multiply line 24 by line 23.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Enter the Sum of lines 4, 8, 12, 16, and 20 from Parts 1, 2, 3, 4, and 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 CREDIT ALLOWABLE…Enter amount from line 24, 25, or 26 whichever is smallest. Also enter amount on Schedule NTC, line 2 if not claiming any credits on Schedule OC. If claiming credits on Schedule OC enter amount on Schedule OC, Part A, line 1 . . . . . . . . . . . . . . . . Go. to . . . . . . . . . OC . . . . . . . . . . . Schedule . . . % 27 • Go To Schedule NTC ADOR SCHEDULE AATC NAME(S) AS SHOWN ON TAX RETURN *150007AA* Alabama Department of Revenue Alabama Accountability Tax Credit 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 Reset Schedule AATC PRIMARY SOCIAL SECURITY NO. • PART I 2015 • SPOUSE SOCIAL SECURITY NO. • ALABAMA DEPARTMENT OF REVENUE Credit for Transferring from Failing Public School to Nonfailing Public School or Nonpublic School Name of student: Social security number of student: Name of failing school attended or zoned for: Name of school transferred to: Grade level at time of transfer: Date of enrollment at nonfailing public school or nonpublic school: 80% of the average annual cost of attendance for an Alabama public K-12 student . . . . . . . . . . . . . . . . . . . . . . . . Actual cost of attending nonfailing public school or nonpublic school . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter the lesser of line 7 or line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 • 8 • 9 • Name of student: Social security number of student: Name of failing school attended or zoned for: Name of school transferred to: Grade level at time of transfer: Date of enrollment at nonfailing public school or nonpublic school: 80% of the average annual cost of attendance for an Alabama public K-12 student . . . . . . . . . . . . . . . . . . . . . . . . 16 • Actual cost of attending nonfailing public school or nonpublic school . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 • Enter the lesser of line 16 or line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 • Name of student: Social security number of student: Name of failing school attended or zoned for: Name of school transferred to: Grade level at time of transfer: Date of enrollment at nonfailing public school or nonpublic school: 80% of the average annual cost of attendance for an Alabama public K-12 student . . . . . . . . . . . . . . . . . . . . . . . . 25 • Actual cost of attending nonfailing public school or nonpublic school . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 • Enter the lesser of line 25 or line 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 • Name of student: Social security number of student: Name of failing school attended or zoned for: Name of school transferred to: Grade level at time of transfer: Date of enrollment at nonfailing public school or nonpublic school: 80% of the average annual cost of attendance for an Alabama public K-12 student . . . . . . . . . . . . . . . . . . . . . . . . 34 • Actual cost of attending nonfailing public school or nonpublic school . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 • Enter the lesser of line 34 or line 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 • Enter amount from Schedule NTC, line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Add the amounts from line 9, line 18, line 27, and line 36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter the lesser of line 37 or line 38. Enter amount here and on Schedule NTC, line 6. . . . . . . . . . . . . . . . . . . . . . Refundable amount. Subtract line 39 from line 38. Enter amount here and on Form 40, page 1, line 25 or Form 40NR, page 1, line 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . .Return . . .Page.1 . . . . . . . . . to . . . . . $3,719  00 $3,719  00 $3,719  00 $3,719  00 37 • 38 • 39 • 40 • ADOR Schedule AATC (2015) PART II *150008AA* Page 2 ALABAMA DEPARTMENT OF REVENUE Credit for Contributing to Scholarship Granting Organization 1 Name of Scholarship Granting Organization: • 2 Address of Scholarship Granting Organization: 3 4 5 6 7 Amount contributed for scholarship(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 • Enter amount from Schedule NTC, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Multiply line 4 by 50% (.50). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Maximum credit allowable for current year contribution . . . . . . . . . . . . . . . . 6 • $50,000  00 Credit allowable. Enter the lesser of line 3 or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART III 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 4 • 5 • 7 • ALABAMA DEPARTMENT OF REVENUE Scholarship Contribution Credit Application Enter carryforward amount from prior tax year (___________) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter amount from Part II, line 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amount of credit applied. Enter lesser of line 1 or line 2 . . . . . . . . . . . . . . . . 3 • Unused tax liability limitation. Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Carryforward amount. Subtract line 3 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 • 2 • 4 • 5 • 6 Enter carryforward amount from prior tax year (___________) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Enter amount from line 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amount of credit applied. Enter the lesser of line 6 or line 7. . . . . . . . . . . . . 8 • 9 Unused tax liability limitation. Subtract line 8 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Carryforward amount. Subtract line 8 from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 • • • • Enter carryforward amount from prior tax year (___________) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 • Enter amount from line 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 • Amount of credit applied. Enter the lesser of line 11 or line 12 . . . . . . . . . . . 13 • Unused tax liability limitation. Subtract line 13 from line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 • Carryforward amount. Subtract line 13 from line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 • Enter amount from Part II, line 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 • Enter amount from line 14. If no carryforward credits enter amount from Part II, line 5. . . . . . . . . . . . . . . . . . . . . . 17 • Amount of credit applied. Enter lesser of line 16 or line 17 . . . . . . . . . . . . . . 18 • Carryforward amount. Subtract line 18 from line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 • Total credit(s) applied. Add line 3, line 8, line 13, and line 18. Enter here and on Schedule NTC, line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Go. To. Schedule. NTC . . . 20 • .. .. ........ .... ADOR SCHEDULE OC (FORM 40 OR 40NR) Name(s) as shown on Form 40 or 40NR *150009OC* Alabama Department of Revenue Other Available Credits 2015 ATTACH TO FORM 40 OR 40NR Reset Schedule OC PART A – Credit For Taxes Paid To Other States (NOTE: CR Credits are NOT allowable for Nonresidents) 1 CREDIT ALLOWABLE. Enter the amount from Schedule CR, line 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART B – Basic Skills Education Credit Attach this schedule to your Alabama return along with a copy of your approved certification notice issued by the Alabama Department of Education. Enter your assigned Department of Education Certification Number ______________________________________________. 1 Name of employer/firm sponsoring the education program _________________________________________________________________________. 2 Name of approved provider _________________________________________________ Location ________________________________________. 3 Were all participants for whom you are claiming a tax credit continuously employed by you for at least 16 weeks? អ Yes អ No 4 If the answer to line 3 is yes, did employee(s) work at least 24 hours each week? អ Yes អ No 5 If the answer to lines 3 and 4 above is yes, enter the total expenses available for credit (see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Total maximum credit available. Multiply line 5 by 20% (.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Tax due Alabama from Form 40, page 1, line 17, or Form 40NR, page 1, line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Your social security number 1 • 8 CREDIT ALLOWABLE. Enter the amount from line 6 or 7, whichever is smaller . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART C – Rural Physician Credit 1 Name of hospital and community where you live and provide medical services _________________________________________________________ _______________________________________________________________________________________________________________________. 2 Tax due Alabama from Form 40, page 1, line 17, or Form 40NR, page 1, line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 $5,000 00 3 Maximum Rural Physician Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 8 • 4 CREDIT ALLOWABLE. Enter the amount from line 2 or 3, whichever is smaller . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART D – Coal Credit 1 CREDIT ALLOWABLE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART E – Alabama Enterprise Zone Act Credit 1 Enter amount from Schedule EZK1, Part II, page 2, line 13, or Schedule EZ, Part IV, page 2, line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART F – Capital Credit You must attach Form K-RCC to your Alabama return. 1 Enter your Project Number assigned by the Alabama Department of Revenue. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 • 4 • 1 • 1 • 8 • 1 • 2 Name of project entity entitled to the Capital Credit _______________________________________________________________________________. 3 Enter tax due from Form 40, page 1, line 17, or Form 40NR, page 1, line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Less credits: a. CR Credit. Enter amount from Schedule OC, Part A, line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4a b. Basic Skills Education Credit. Enter amount from Schedule OC, Part B, line 8 . . . . . . . . . . . . . . . . . . . . . . . . . 4b c. Rural Physician Credit. Enter amount from Schedule OC, Part C, line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4c d. Coal Credit. Enter amount from Schedule OC, Part D, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4d e. Enterprise Zone Act Credit. Enter amount from Schedule OC, Part E, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . 4e • f. Tariff Credit. Enter amount from Schedule OC, Part G, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4f g. Full Employment Act of 2011 Credit. Enter amount from Schedule OC, Part H, line 5 . . . . . . . . . . . . . . . . . . . 4g h. Heroes for Hire Tax Credit Act. Enter amount from Schedule OC, Part I, line 2 . . . . . . . . . . . . . . . . . . . . . . . . . 4h i. Heroes for Hire Tax Credit Act. Enter amount from Schedule OC, Part J, line 4. . . . . . . . . . . . . . . . . . . . . . . . . 4i j. Irrigation/Reservoir System Credit. Enter amount from Schedule OC, Part K, line 9 . . . . . . . . . . . . . . . . . . . . 4j k. Credit for Taxes Paid to a Foreign Country. Enter amount from Schedule OC, Part L, line 10 . . . . . . . . . . . . 4k l. Neighborhood Infrastructure Incentive Plan Credit. Enter amount from Schedule OC, Part M, line 4 . . . . . 4l 5 Total all credits other than Capital Credit. Add lines 4a, 4b, 4c, 4d, 4e, 4f, 4g, 4h, 4i, 4j, 4k, and 4l. . . . . . . . . . . . . . 5 6 Tax due before Capital Credit. If line 3 is larger than line 5, subtract line 5 from line 3, and enter the difference on line 6. If line 3 is smaller than line 5, enter zero on line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Enter Capital Credit available from Schedule K-RCC, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 CAPITAL CREDIT ALLOWABLE. Enter the lesser of line 6 or 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART G – Tariff Credit 1 CREDIT ALLOWABLE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ADOR *150010OC* Schedule OC (Form 40 or 40NR) 2015 Name(s) as shown on Form 40 or 40NR PART H – Full Employment Act of 2011 Credit 1 1 Number of full time employees on 12-31-2014. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2 Number of full time employees on 12-31-2013. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 4 Number of qualifying new employees from line 3 that completed their first 12 months service in 2015 . . . . . . . . 5 Credit allowable. Multiply line 4 by $1,000.00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART I – Heroes for Hire Tax Credit Act Employee Credit 1 1 Number of recently deployed unemployed veterans included in line 4, Part H . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Credit Allowable. Multiply line 1 by $1,000.00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART J – Heroes for Hire Tax Credit Act Business Start-up Expenses Credit 1 Name and business ID number _____________________________________________________________________________________________. 2 2 Enter total amount of business start-up expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2,000 00 3 3 Maximum credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Credit Allowable. Enter the lesser of line 2 or line 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART K – Irrigation/Reservoir System Credit 1 1 Purchase cost and installation costs of irrigation system. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2 Conversion costs to convert from fuel to electricity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Check this box for line 4 credit 4 4 Multiply line 3 by 20% (.20). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 5 Cost of constructing reservoir. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Check this box for line 6 credit 6 6 Multiply line 5 by 20% (.20). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 7 Enter the amount from line 4 or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $10,000 00 8 8 Maximum credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Credit Allowable. Enter the lesser of line 7 or line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART L – Credit for Taxes paid to a Foreign Country Note: All dollar figures must be in U.S. dollars. 1 S Corporation/Partnership/Estate/Trust Name _________________________________________________________________________________. 2 FEIN _________________________________________________________________________________________________________________. 3 Name of country income earned in __________________________________________________________________________________________. 4 4 Your pro rata share in entity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 5 Pro rata share of income from foreign operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 6 Alabama tax imposed on pro rata share of income from foreign operations (line 5). . . . . . . . . . . . . . . . . . . . . . . . 7 7 Pro rata share of tax due the foreign country as shown on that country's tax return . . . . . . . . . . . . . . . . . . . . . . . 8 8 Tax due Alabama from Form 40, page 1, line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 9 Multiply line 7 by 50% (.50). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Page 2 Your social security number 5 • 2 • 4 • 9 • 10 Credit Allowable. Enter the lesser of line 6, line 8 or line 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 • PART M – Neighborhood Infrastructure Incentive Plan Credit 1 1 Enter amount of voluntary assessment paid. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2 Multiply line 1 by 10% (.10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,000 00 3 3 Maximum Allowable Credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Credit Allowable. Enter the lesser of line 2 or line 3.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 • Go To Schedule NTC PART N – Summary 1 TOTAL CREDITS ALLOWABLE. Add Part A, line 1, Part B, line 8, Part C, line 4, Part D, line 1, Part E, line 1, Part F, line 8, Part G, line 1, Part H, line 5, Part I, line 2, Part J, line 4, Part K, line 9, Part L, line 10, Part M, line 4. Enter the total here and on Schedule NTC, line 4 . . . . . . . . . . . . . 1 • SCHEDULE AAC *150011AC* NAME(S) AS SHOWN ON TAX RETURN • PART I – Information about your eligible child Reset Schedule AAC Alabama Department of Revenue Alabama Adoption Tax Credit PRIMARY SOCIAL SECURITY NO. • 2015 SPOUSE SOCIAL SECURITY NO. • 1 2 3 4 5 6 7 Name of Child __________________________________________________________________________________________ Social Security Number of Child ____________________________________________________________________________ Address of Child ________________________________________________________________________________________ _ Name of Birth Mother _____________________________________________________________________________________ Address of Birth Mother ___________________________________________________________________________________ _ Name of Adoption Agency __________________________________________________________________________________ Address of Adoption Agency ________________________________________________________________________________ 8 9 10 11 12 13 14 Name of Child __________________________________________________________________________________________ Social Security Number of Child ____________________________________________________________________________ Address of Child ________________________________________________________________________________________ _ Name of Birth Mother _____________________________________________________________________________________ Address of Birth Mother ___________________________________________________________________________________ _ Name of Adoption Agency __________________________________________________________________________________ Address of Adoption Agency ________________________________________________________________________________ 15 16 17 18 19 20 21 Name of Child __________________________________________________________________________________________ Social Security Number of Child ____________________________________________________________________________ Address of Child ________________________________________________________________________________________ _ Name of Birth Mother _____________________________________________________________________________________ Address of Birth Mother ___________________________________________________________________________________ _ Name of Adoption Agency __________________________________________________________________________________ Address of Adoption Agency ________________________________________________________________________________ 22 23 24 25 26 27 28 Name of Child __________________________________________________________________________________________ Social Security Number of Child ____________________________________________________________________________ Address of Child ________________________________________________________________________________________ _ Name of Birth Mother _____________________________________________________________________________________ Address of Birth Mother ___________________________________________________________________________________ _ Name of Adoption Agency __________________________________________________________________________________ Address of Adoption Agency ________________________________________________________________________________ PART II – Adoption Credit 1 2 3 4 5 Enter total number of children adopted from Part 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . Allowable credit per child . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Multiply line1 by line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter amount from Schedule NTC, line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter the lesser of line 3 or line 4. Enter amount here and on Schedule NTC, line 10 . . . . . . . .Go . . . Schedule.NTC . . . . . . . To . . . . . . . . . . 6 Refundable Amount. Subtract line 5 from line 3. Enter amount here and on Form 40 or Form 40NR, page 1, line 26. . . . . . . . . . . . . . . . . .Return. to .Page .1. . . ..... .. .... 1 2 3 4 $1,000 00 5 6 ADOR SCHEDULE HTC NAME OF CERTIFICATE HOLDER *150012HC* Reset Schedule HTC Alabama Department of Revenue Historic Tax Rehabilitation Credit 2015 FEIN OR SOCIAL SECURITY NUMBER OF CERTIFICATE HOLDER • • 1. Credit amount of projects placed in service this tax year . . . . . . . . 2. Carry forwards from prior year projects placed in service . . . . . . . 1 • 2 • 3. Add line 1 and line 2 and list total here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 • 5. Subtract line 4 from line 3. If balance is greater than zero, this is your credit carry forward to your next years return*.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 • 4. Enter credit amount used on 2015 Schedule NTC, line 14 . . . . . . . . . . . . . . . . .Go To .Schedule . . . . . . . . . . . . . . . . . . . NTC 4 • * Credit carry forwards will be used in order of expiration and any unused credits may be carried forward for a maximum 10 years from the date project is placed in service. 10 Year Carry Forward Schedule Below For Your Records Project Number: ___________________ Project Number: ___________________ Project Number: ___________________ Credit Amount: ____________________ Credit Amount: ____________________ Credit Amount: ____________________ 2015: ___________________________ 2015: ___________________________ 2015: ___________________________ 2017: ___________________________ 2017: ___________________________ 2017: ___________________________ Date Placed in Service: _____________ Year and Amount Used: 2016: ___________________________ 2018: ___________________________ 2019: ___________________________ 2020: ___________________________ 2021: ___________________________ 2022: ___________________________ 2023: ___________________________ 2024: ___________________________ 2025: ___________________________ Date Placed in Service: _____________ Year and Amount Used: 2016: ___________________________ 2018: ___________________________ 2019: ___________________________ 2020: ___________________________ 2021: ___________________________ 2022: ___________________________ 2023: ___________________________ 2024: ___________________________ 2025: ___________________________ Date Placed in Service: _____________ Year and Amount Used: 2016: ___________________________ 2018: ___________________________ 2019: ___________________________ 2020: ___________________________ 2021: ___________________________ 2022: ___________________________ 2023: ___________________________ 2024: ___________________________ 2025: ___________________________ SCHEDULE DEC NAME(S) AS SHOWN ON TAX RETURN • *150013DE* 2015 Alabama Department of Revenue Career Technical Dual Enrollment Credit PRIMARY SOCIAL SECURITY NO. • SPOUSE SOCIAL SECURITY NO. • 1. Amount Contributed (Department of Post Secondary Education Tax Credit Certificate). . . . . . . . . . . . 1 • 3. Enter Tax Due from Schedule NTC, Line 15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 • 2. Amount of Credit — Multiply Line 1 by .50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. Multiply Line 3 by .50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. Maximum Credit Allowable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. Enter the lessor of Line 2, Line 4, or Line 5 — Enter this amount on Schedule NTC, Line 16. . . . . . . Go To Schedule NTC 7. Amount of Credit Carryforward*. Subtract Line 6 from Line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . *Unused Investment Credit may be carried forward for a maximum of three years. 2 • 4 • 5 • 6 • 7 • 500,000    00 *150014AJ* SCHEDULE AJA NAME(S) AS SHOWN ON TAX RETURN Reset Schedule AJA 2015 Alabama Department of Revenue Alabama Jobs Act – Investment Credit • Qualifying Project Name PRIMARY SOCIAL SECURITY NO. • • Department of Commerce Qualifying Project Number FEIN or SSN of Qualifying Project Date Project Placed in Service 1. 2015 Investment Credit amount from Department of Commerce Certification . . . . . . . . . . . . . . . . . . . . 1 • 3. Amount of Investment Credit Available. Subtract Line 2 from Line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 • 2. 2015 Investment Credit used to offset Utility Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. Enter Tax Due from 2015 Schedule NTC, Line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. Enter the lessor of Line 3 or Line 4 — Enter this amount on Schedule NTC, Line 18 . . . . . . . . . . . . . . Go To Schedule NTC 6. Amount of Investment Credit Carryforward*. Subtract Line 5 from Line 3 . . . . . . . . . . . . . . . . . . . . . . . . *Unused Investment Credits may be carried forward for a maximum of 5 years. SPOUSE SOCIAL SECURITY NO. 2 • 4 • 5 • 6 • *XX001540* SCHEDULES D& E Alabama Department of Revenue Schedule D – Net Profit or Loss (Schedule E is on back) (FORM 40) 2015 Reset Schedule D ATTACH TO FORM 40 — SEE INSTRUCTIONS FOR SCHEDULES D AND E Name(s) as shown on Form 40 Your social security number Net Profit or Loss From Sale of Real Estate, Stocks, Bonds, etc. (a) (b) Kind of Property Date Acquired (c) (d) Date Sold (e) Amount Received Depreciation Allowable Since Acquisition (f) (g) Cost or Other Basis (h) Subsequent Improvements Net Profit or (Loss) (Cols. d & e less Cols. f & g) 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 Check here if you have more than one Schedule D 1 TOTAL NET PROFIT OR (LOSS). Enter here and on Form 40, page 2, Part I, line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Return .to. . . . . . . 2 . . . ៑ . . . . . . . . Page . ADOR 1 00 Schedule D (Form 40) 2015 SCHEDULE E *XX001640* Alabama Department of Revenue Supplemental Income and Loss 2015 (FORM 40) (From Rental Real Estate, Royalties, Partnerships, S Corporations, Estates, Trusts, REMICs, etc.) ៑ ATTACH TO FORM 40. ៑ SEE INSTRUCTIONS FOR SCHEDULE E (FORM 40). Name(s) shown on return PART I Your social security number Income or Loss From Rental Real Estate and Royalties Note: Report income and expenses from your business of renting personal property on Schedule C or C-EZ. Reset Schedule E 1 Show the kind and location of each Rental Real Estate Property: 2 For each rental real estate property listed on line 1, did you or your family use it during the tax year for personal purposes for more than the greater of: • 14 days, or • 10% of the total days rented at fair rental value? A B C Income: Properties B A 3 Rents received. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Royalties received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Expenses: 5 Advertising. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Auto and travel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Cleaning and maintenance . . . . . . . . . . . . . . . . . . . . . . . . . 8 Commissions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Legal and other professional fees . . . . . . . . . . . . . . . . . . . . 11 Management fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Mortgage interest. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Other interest. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Repairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Supplies. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Taxes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Utilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Other (list) ៑ ___________________________________ _______________________________________________ _______________________________________________ _______________________________________________ 19 Add lines 5 through 18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Depreciation expense or depletion . . . . . . . . . . . . . . . . . . . 21 Total expenses. Add lines 19 and 20 . . . . . . . . . . . . . . . . . 22 Income or (loss). Subtract line 21 from line 3 (rents) or line 4 (royalties). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No A B C Totals (Add Columns A, B, and C) C 3 4 00 00 00 00 00 00 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00
Extracted from PDF file 2015-alabama-form-40.pdf, last modified June 2013

More about the Alabama Form 40 Individual Income Tax Tax Return TY 2015

Other Alabama Individual Income Tax Forms:

TaxFormFinder has an additional 47 Alabama income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form 40 Alabama Individual Income Tax Return
Form 40-ES Estimated Income Tax Worksheet
Form 40-V Individual Income Tax Payment Voucher
Schedules A,B,D&E Schedules A, B, D, & E for Form 40NR
Form 2210AL Estimated Tax Penalties for Individuals

Download all AL tax forms View all 48 Alabama Income Tax Forms


Form Sources:

Alabama usually releases forms for the current tax year between January and April. We last updated Alabama Form 40 from the Department of Revenue in March 2016.

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Form 40 is an Alabama Individual Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Alabama Form 40

We have a total of four past-year versions of Form 40 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:



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