Alabama Standard Deduction Chart 40NR

Standard Deduction Chart 40NR
40NR Booklet TY 2025_12-11-25_F.pdf
else. The Standard Deduction must be prorated by
the percentage on page 1, line 10.

Line 14
Federal Income Tax Deduction
A nonresident of Alabama may deduct from Alabama adjusted gross income a portion of the Federal income tax due on the 2025 Federal income
tax return. In order to determine the amount deductible, you must complete page 2, Part IV of Form
40NR. The instructions for completing Part IV are on
page 13 of this booklet.

Line 15
Personal Exemption
Enter the personal exemption amount from line
1, 2, 3, or 4 multiplied by the percentage on line 10.
A dependent or student may take the personal exemption even if claimed as a dependent by someone
else.

Line 16
Dependent Exemption
A dependent as defined under Alabama law is
an individual other than the taxpayer and his or
her spouse who received over 50% of his or her
support from the taxpayer during the tax year and
is also related to the taxpayer in one of the following
relationships:
Son
Stepfather
Daughter
Mother-in-law

Stepson
Stepdaughter
Legally adopted child
Parent
Grandparent
Grandchild
Brother
Sister
Stepbrother
Stepsister
Stepmother

Father-in-law
Brother-in-law
Sister-in-law
Son-in-law
Daughter-in-law
If related by blood:
Uncle
Aunt
Nephew
Niece

In figuring total support, you must include money
the dependent used for his or her own support even
if this money was not taxable (for example: gifts, savings, welfare benefits). If your child was a student, do
not include amounts he or she received as scholarships.
Support includes items such as food, a place to
live, clothes, medical and dental care, recreation,
and education. In figuring support use the actual cost
of these items. However, the cost of a place to live
is figured at its fair rental value.

Note: You cannot claim a foster child, friend, cousin,
yourself, or your spouse as a dependent under Alabama law.

In figuring support, do not include items such as
income taxes, social security taxes, premiums for
life insurance, or funeral expenses.

Birth or Death of Dependent. You can take an
exemption for a dependent who was born or who
died during 2025 if he or she met the qualifications
for a dependent while alive.

If you qualify to claim your child and/or other individuals as your dependent, you must complete on
page 2, Part V. The total credit entered on page 2,
Part V, line 4 should be entered on page 1, line 16.

Support. You must have provided over 50% of
the dependent’s support in 2025. If you file a joint
return, the support can be from you or your spouse.
You cannot claim credit on an Alabama return for a
dependent if you provided less than 50% of the support under Alabama law as you can under federal
law in certain conditions.
If you are married and filing a separate return,
you must consider only the amounts you separately
furnished out of your income in determining whether
or not you provided over 50% of the dependent’s
support. Do not include any amounts your spouse
furnished for the support of the dependent.

Amount on
Dependent
Col. B, Line 12, Page 1 Exemption
0 - 50,000
50,001 - 100,000
Over 100,000

1,000
500
300

Line 19
Figuring Your Tax
You must figure your tax from the Tax Tables on
pages 21-26 unless you are claiming a carryover or
carryback net operating loss from another year.

Standard Deduction
Married Filing Joint
____________________________
Adjusted Gross
Standard
Income (Col. B, Line 12) Deduction
$ 0 – $25,999
$26,000 – $26,499
$25,500 – $26,999
$27,000 – $27,499
$27,500 – $27,999
$28,000 – $28,499
$28,500 – $28,999
$29,000 – $29,499
$29,500 – $29,999
$30,000 – $30,499
$30,500 – $30,999
$31,000 – $31,499
$31,500 – $31,999
$32,000 – $32,499
$32,500 – $32,999
$33,000 – $33,499
$33,500 – $33,999
$34,000 – $34,499
$34,500 – $34,999
$35,000 – $35,499
$35,500 and above

$8,500
$8,325
$8,150
$7,975
$7,800
$7,625
$7,450
$7,275
$7,100
$6,925
$6,750
$6,575
$6,400
$6,225
$6,050
$5,875
$5,700
$5,525
$5,350
$5,175
$5,000

Married Filing Separate
____________________________
Adjusted Gross
Standard
Income (Col. B, Line 12) Deduction
$ 0 – $12,999
$13,000 – $13,249
$13,250 – $13,499
$13,500 – $13,749
$13,750 – $13,999
$14,000 – $14,249
$14,250 – $14,499
$14,500 – $14,749
$14,750 – $14,999
$15,000 – $15,249
$15,250 – $15,499
$15,500 – $15,749
$15,750 – $15,999
$16,000 – $16,249
$16,250 – $16,499
$16,500 – $16,749
$16,750 – $16,999
$17,000 – $17,249
$17,250 – $17,499
$17,500 – $17,749
$17,750 and above

Head of Family
____________________________
Adjusted Gross
Standard
Income (Col. B, Line 12) Deduction

$4,250
$4,162
$4,074
$3,986
$3,898
$3,810
$3,722
$3,634
$3,546
$3,458
$3,370
$3,282
$3,194
$3,106
$3,018
$2,930
$2,842
$2,754
$2,666
$2,578
$2,500

$ 0 – $25,999
$26,000 – $26,499
$26,500 – $26,999
$27,000 – $27,499
$27,500 – $27,999
$28,000 – $28,499
$28,500 – $28,999
$29,000 – $29,499
$29,500 – $29,999
$30,000 – $30,499
$30,500 – $30,999
$31,000 – $31,499
$31,500 – $31,999
$32,000 – $32,499
$32,500 – $32,999
$33,000 – $33,499
$33,500 – $33,999
$34,000 – $34,499
$34,500 – $34,999
$35,000 – $35,499
$35,500 and above
9

$5,200
$5,065
$4,930
$4,795
$4,660
$4,525
$4,390
$4,255
$4,120
$3,985
$3,850
$3,715
$3,580
$3,445
$3,310
$3,175
$3,040
$2,905
$2,770
$2,635
$2,500

Single
____________________________
Adjusted Gross
Standard
Income (Col. B, Line 12) Deduction
$ 0 – $25,999
$26,000 – $26,499
$26,500 – $26,999
$27,000 – $27,499
$27,500 – $27,999
$28,000 – $28,499
$28,500 – $28,999
$29,000 – $29,499
$29,500 – $29,999
$30,000 – $30,499
$30,500 – $30,999
$31,000 – $31,499
$31,500 – $31,999
$32,000 – $32,499
$32,500 – $32,999
$33,000 – $33,499
$33,500 – $33,999
$34,000 – $34,499
$34,500 – $34,999
$35,000 – $35,499
$35,500 and above

$3,000
$2,975
$2,950
$2,925
$2,900
$2,875
$2,850
$2,825
$2,800
$2,775
$2,750
$2,725
$2,700
$2,675
$2,650
$2,625
$2,600
$2,575
$2,550
$2,525
$2,500