40NR: 2025 Alabama Individual Income Tax Return – Nonresidents Only (2025)
Alabama · Alabama DOR · Used for tax years 2025
Form 40NR is Alabama’s 2025 individual income tax return for nonresidents only. It reports income from all sources and Alabama income, adjustments, deductions, tax, and payments to calculate the amount owed or refund.
Who files this form
Alabama Form 40NR is the 2025 individual income tax return for nonresidents only. The form does not state income thresholds or other rules for deciding whether you must file.
What you'll need
The documents and schedules you need depend on the income, deductions, and credits you report.
- Wage and withholding forms: Staple Forms W-2, W-2G, and/or 1099 where marked, and attach Schedule W-2.
- Federal return: Attach a complete copy if you claim the federal income tax deduction on line 14. Part VI also asks for your 2025 federal adjusted gross income.
- Income schedules: 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 asset sales; Schedule E for rents, royalties, and related income; and Federal Schedule F for farm income or loss, as applicable.
- Dependents and filing status: Use Schedule DS for dependents. Complete Schedule HOF if you select Head of Family.
- Deductions: Attach Schedule A if you itemize. Other attachments may include Federal Form 3903 for moving expenses, Form 4952A for investment interest, Federal Form 8283 for noncash charitable contributions over $500, a copy of Federal Form 4684 for casualty or theft losses, and Federal Form 2106 if required for employee expenses.
- Credits: Attach Schedule OC if used, along with the supporting documents required for the credit you claim.
- Payment: Form 40V must accompany your payment.
How to file
The form directs you to mail Form 40NR and says to see the instructions for the mailing address. No instructions were supplied, and the form text does not provide an address or directions for e-filing the return.
Before mailing:
- Attach the required forms and schedules.
- Sign in black ink. Both spouses must sign a joint return.
- If paying an amount owed, place the payment and Form 40V loose in the mailing envelope. Form 40V must accompany the payment.
- Keep a copy of the return for your records.
Common mistakes
- Leaving line 13 unchecked: You must check either box a for itemized deductions or box b for the standard deduction.
- Missing the federal return attachment: A complete copy is required if you claim a deduction on line 14.
- Missing a signature: Both spouses must sign a joint return in black ink.
- Skipping Part VI: All taxpayers must complete the General Information section.
- Claiming reimbursed expenses: Schedule A warns not to include expenses reimbursed or paid by others.
- Overlooking a benefit received for a donation: If you received a benefit in return for a charitable contribution, Schedule A says to see the instructions.
- Listing yourself or your spouse as a dependent: Schedule DS says not to include either. If married filing separately, you may claim only dependents for whom you separately provided over 50% of total support.
- Sending payment without Form 40V: The form states that Form 40V must accompany payment.
Questions people ask
Do I report income from all sources or only Alabama income?
The form has separate columns: column B for income from all sources and column C for Alabama income. Column A is for Alabama 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 apply an overpayment to next year's estimated tax?
Yes. Line 32 lets you enter the amount of your overpayment on line 31 that you want applied to your 2026 estimated tax.
What do I complete if I choose Head of Family?
The form lists Head of Family as a filing status for someone with a qualifying person and directs you to complete Schedule HOF.
Can I use this form for an amended return?
The form includes an amended-return checkbox. Lines 24 and 27 are for previous payments and a previous refund on amended returns only; both lines refer you to the instructions.