EOO: Taxpayer E-file Opt Out Election Form (2025)
Alabama · Alabama DOR · Used for tax years 2025
Alabama Form EOO records your election not to file your 2025 individual income tax return electronically. It includes your reason for opting out, taxpayer and preparer information, and signatures.
Who files this form
Complete Form EOO for 2025 if your tax preparer is required to file your Alabama individual income tax return electronically and you choose to file a paper return instead.
Preparers who prepare 11 or more individual income tax returns in a calendar year must electronically file all acceptable Alabama individual income tax returns that year and each subsequent year. You may opt out of electronic filing by completing this form.
What you'll need
You will need:
- Your original paper Alabama individual income tax return with a 2D barcode printed on it.
- Form EOO, including your printed name, Social Security number, signature, and date.
- Your spouse’s printed name, Social Security number, signature, and date if filing a joint return.
- The preparer’s or firm’s name, the preparer’s FEIN, PTIN, or SSN, and the date.
The form also includes a space for your reason for opting out.
How to file
Complete and sign Form EOO to elect not to file electronically. If filing a joint return, include your spouse’s information and signature.
Attach the completed form to your original paper Alabama individual income tax return. The paper return must have a 2D barcode printed on it when submitted to the Alabama Department of Revenue.
The form does not provide a mailing address.
Common mistakes
- Leaving Form EOO off the paper return. The completed form must be attached to your original paper individual income tax return.
- Submitting a paper return without a 2D barcode. The barcode is required when submitting the paper return with Form EOO.
- Treating a barcoded paper return as electronic filing. The form states that paper returns with 2D barcodes no longer meet the preparer’s electronic filing requirement.
Questions people ask
What does signing Form EOO mean?
Signing the form means you elect not to file your Alabama individual income tax return electronically.
Can I opt out if my preparer is required to file electronically?
Yes. The form allows you to opt out by completing it and attaching it to your original paper return.
Does my paper return still need a 2D barcode?
Yes. Your paper return must have a 2D barcode when submitted to the Department with Form EOO.
Does my spouse need to sign?
Yes, if you are filing a joint return. The form also asks for your spouse’s printed name and Social Security number.
Why does the form encourage electronic filing?
The form states that electronically submitted returns are processed faster, more accurately, and at a lower cost to the Department.