Schedule A, B, & DC: Schedules A, B, & DC (Form 40) (2024)
Alabama · Alabama DOR · Used for tax years 2024
Alabama Schedules A, B, and DC accompany Form 40 for 2024. They report itemized deductions, exempt interest and taxable interest and dividends, and donations made from all or part of your tax overpayment.
Who files this form
- Schedule A is for claiming itemized deductions on Alabama Form 40 for tax year 2024.
- Schedule B is required if you received more than $1,500 of interest and dividend income.
- Schedule DC lets you choose to donate all or part of your overpayment to the funds listed on the form.
If you were an Alabama resident for only part of the year, Schedule A says to list only deductions actually paid while you were an Alabama resident.
What you'll need
Have your Form 40 available, including the amount on line 10. Enter your name as shown on Form 40 and your Social Security number.
Depending on the deductions you claim, the form calls for:
- Federal Form 1098 for mortgage interest and points reported to you.
- Form 4952A, attached when claiming investment interest.
- Federal Form 8283, which must be attached for contributions other than cash or check over $500.
- Form 4684, attached for casualty and theft losses.
- Federal Form 2106, attached for unreimbursed employee expenses if required.
Schedule B asks for payers and amounts of interest and dividend income.
How to file
Attach these schedules to Form 40. Schedules B and DC are on the back page.
Transfer the completed totals as follows:
- Schedule A, line 27: Enter on Form 40, page 1, line 11, and check box 11a for itemized deductions.
- Schedule B, line 3: Enter on Form 40, page 1, line 6.
- Schedule DC, line 2: Enter on Form 40, page 1, line 34.
The supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Do not include expenses reimbursed or paid by others.
- Do not deduct personal interest. The form says it is not deductible.
- Do not assume your Alabama itemized deduction amounts match your federal amounts. The form warns that they may differ.
- If you received a benefit in return for a charitable contribution, the form directs you to see the instructions. It also directs you to the instructions for cash or check contributions over $250.
- Do not include medical premiums in the qualified long-term care insurance premiums entry on line 26.
- If you were a part-year resident, include only deductions actually paid while you were an Alabama resident.
Questions people ask
How is the medical and dental expense deduction calculated?
Enter medical and dental expenses on Schedule A, line 1. Subtract 4% of the amount on Form 40, line 10. If the result is zero or less, enter zero on Schedule A, line 4.
What if my mortgage interest was not reported on Federal Form 1098?
Enter it on Schedule A, line 10b. If you paid the interest to an individual, show that person's name and address.
Do I need to enter my name and Social Security number on both sides?
No. The back page says not to enter your name and Social Security number there if they are shown on the other side.
Can I donate only part of my overpayment?
Yes. Schedule DC allows you to donate all or part of your overpayment. Enter the amounts in the appropriate boxes, total lines 1a through 1p on line 2, and carry that total to Form 40, page 1, line 34.