40NR: 2024 Alabama Individual Income Tax Return – Nonresidents Only (2024)

Who files this form

Alabama Form 40NR is the 2024 individual income tax return for nonresidents only.

The supplied form does not state income thresholds or other rules for deciding whether a nonresident must file.

What you'll need

Gather the documents and schedules that apply to your return:

• Wage and withholding forms: Staple Forms W-2, W-2G, and/or 1099 where indicated. Attach Schedule W-2.
• Federal return: Attach a complete copy if you claim the federal income tax deduction on line 14. The form also asks for your 2024 federal adjusted gross income.
• Dependents and filing status: Use Schedule DS for dependents. Complete Schedule HOF if claiming Head of Family status.
• Other income: Attach Schedule B for interest and dividend income over $1,500; Schedule RS for taxable pensions and annuities; federal Schedule C for business income or loss; Schedule D for gains or losses from sales; Schedule E for rents, royalties, partnerships, estates, and trusts; and federal Schedule F for farm income or loss, as applicable.
• Moving expenses: Attach federal Form 3903 if claiming this adjustment.
• Itemized deductions: Attach Schedule A. Depending on your deductions, it calls for Form 4952A, federal Form 8283 for noncash contributions over $500, a copy of federal Form 4684, and federal Form 2106 if required.
• Payment: Form 40V must accompany a payment.

The return also asks for Social Security numbers, employer names and addresses, and driver's license information.

How to file

For mailing, the form says “MAIL FORM 40NR TO: SEE INSTRUCTIONS.” No mailing address is included in the supplied text, and instructions were not provided.

• Complete the General Information section in Part VI. The form says all taxpayers must complete it.
• Attach the required forms and schedules.
• Sign in black ink. Both spouses must sign a joint return.
• If sending payment, place it and Form 40V loose in the mailing envelope. Form 40V must accompany the payment.
• Keep a copy of the return for your records.

The supplied text does not provide instructions for e-filing Form 40NR.

Common mistakes

• Leaving the deduction choice blank: You must check box 13a for itemized deductions or box 13b for the standard deduction.
• Missing the federal return attachment: A complete copy is required if you claim a deduction on line 14.
• Missing a spouse's signature: Both spouses must sign a joint return.
• Claiming yourself or your spouse as a dependent: Schedule DS says not to include either. If married filing separately, claim only dependents for whom you separately provided over 50% of total support.
• Including reimbursed medical or dental expenses: Schedule A warns not to include expenses reimbursed or paid by others.
• Deducting personal interest: Schedule A says personal interest is not deductible.
• Ignoring charitable contribution cautions: If you received a benefit in return for a contribution, consult the instructions. Federal Form 8283 must be attached for noncash contributions over $500.

Questions people ask

What is the difference between columns B and C?

Column B is for income from all sources. Column C is for Alabama income. Column A on the wage line is for Alabama income tax withheld.

How do I calculate the Alabama percentage on line 10?

Divide line 9, column C, by line 9, column B. The percentage cannot exceed 100%.

Can I itemize deductions on Form 40NR?

The form provides an itemized deduction option. Enter Schedule A, line 30, on Form 40NR, line 13, and check box 13a. Schedule A cautions that Alabama itemized deduction amounts may differ from federal amounts.

Can I use this form to amend a return?

The form includes an amended return checkbox. It also has lines for previous payments and a previous refund that are marked for amended returns only. Those lines refer you to the instructions.

Official sources

• https://www.revenue.alabama.gov/wp-content/uploads/2025/01/24f40nr.pdf