40A: 2025 Alabama Individual Income Tax Return (Short Form) (2025)
Alabama · Alabama DOR · Used for tax years 2025
Alabama Form 40A is the 2025 individual income tax return for full-year residents. It reports wages, salaries, tips, interest and dividend income, deductions, exemptions, taxes and payments to calculate the amount owed or refund.
Who files this form
Form 40A is for full-year Alabama residents only. For tax year 2025, you and your spouse, if filing jointly, must have been Alabama residents for the entire year to use this form.
If your interest and dividend income is over $1,500, the form directs you to use Form 40 instead.
The supplied text gives these limits on using Form 40A, but does not state who is required to file an Alabama income tax return.
What you'll need
- Withholding statements: Attach copies of all withholding statements, including applicable Forms W-2, W-2G, and 1099. Complete and attach Schedule W-2.
- Your 2025 federal return: You need the federal adjusted gross income and federal taxable income for Part I. If claiming the federal tax deduction on line 9, attach pages 1 and 2 and Schedule 1 of your federal return, if applicable.
- Federal tax deduction records: The worksheet uses amounts from your 2025 federal return, Form 8960, and Schedule 3, as applicable.
- Personal and family information: Have Social Security numbers, employer names and addresses, occupations, and dependent details available. The form also asks for driver's license information, birth dates, and license issue and expiration dates for you and your spouse.
- Form 40V if paying: This form must accompany your payment.
How to file
Complete Part I on page 2, which is required for all taxpayers. Attach Schedule W-2 and copies of your withholding statements. Sign the return in black ink. Both spouses must sign a joint return. Keep a copy for your records.
Mail your 2025 Form 40A to the address that matches your return:
- Receiving a refund, line 27: Alabama Department of Revenue, P.O. Box 154, Montgomery, AL 36135-0001.
- Making a payment, line 24: Alabama Department of Revenue, P.O. Box 2401, Montgomery, AL 36140-0001. Place your payment and Form 40V loose in the mailing envelope.
- Neither receiving a refund nor making a payment: Alabama Department of Revenue, P.O. Box 327469, Montgomery, AL 36132-7469.
Amended returns, prior-year returns, and all other correspondence go to Alabama Department of Revenue, P.O. Box 327464, Montgomery, AL 36132-7464.
The supplied text does not provide e-filing instructions.
Common mistakes
- Using Form 40A without full-year residency: Do not complete this form if you, or your spouse on a joint return, were not Alabama residents for all of 2025.
- Entering federal withholding as the federal tax deduction: Do not enter the federal tax withheld from your W-2s on line 9. Use the Federal Income Tax Deduction Worksheet.
- Leaving out attachments: Complete Schedule W-2 fully and include it with your return to receive proper credit for Alabama tax withheld. Attach copies of all withholding statements and the required federal return pages if claiming the line 9 deduction.
- Counting yourself or your spouse as a dependent: The dependents section specifically says not to include either of you.
- Forgetting signatures: Your refund cannot be processed until you sign. Both spouses must sign a joint return.
- Sending payment without Form 40V: Form 40V must accompany payment. Place both loose in the mailing envelope.
- Printing Schedule W-2 in portrait orientation: The schedule says it can only be submitted or printed in landscape orientation.
Questions people ask
Can I use Form 40A if my interest and dividend income is over $1,500?
No. The form directs you to use Form 40 instead.
How do I calculate the federal tax deduction?
Use the Federal Income Tax Deduction Worksheet. It adds the specified federal income tax and net investment income tax amounts, then subtracts the listed credits. Enter zero if the result is negative. Enter the result on Form 40A, line 9, not the federal tax withheld from your W-2s.
How much is the dependent exemption?
The amount per dependent depends on total income on page 1, line 7: $1,000 for income from $0 to $50,000; $500 for $50,001 to $100,000; and $300 for income over $100,000. Multiply the number of dependents by the applicable amount. Do not include yourself or your spouse.
Can I donate part of my overpayment?
Yes. Part IV lets you donate all or part of your overpayment to the listed funds and programs. Enter total donations on line 26 and subtract that amount from your overpayment to calculate your refund on line 27.
What should I do if no consumer use tax is due?
Check the box on line 15 to certify that no use tax is due.