Schedule A, B, & DC: Schedules A, B, & DC (Form 40) (2025)
Alabama · Alabama DOR · Used for tax years 2025
Alabama’s 2025 Schedules A, B, & DC attach to Form 40. They report itemized deductions, interest and dividend income, and donations of all or part of your tax overpayment to the listed funds and programs.
Who files this form
- Schedule A is for claiming itemized deductions on Alabama Form 40 for tax year 2025.
- Schedule B must be completed if you received more than $1,500 of interest and dividend income.
- Schedule DC lets you 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 names shown on it, your Social Security number, and the amount on line 10.
Depending on the entries you make, you may also need:
- Federal Form 1098 for reported home mortgage interest and points. If mortgage interest was paid to an individual and was not reported on Form 1098, provide that person's name and address.
- Vehicle purchase dates and VINs, plus the amount from line 8 of the Qualified loan interest worksheet in the Form 40 instruction booklet.
- Form 4952A, which must be attached for investment interest.
- Federal Form 8283, which must be attached for contributions other than cash or check over $500.
- Federal Form 4684, which must be attached for casualty and theft losses.
- Federal Form 2106, which must be attached for unreimbursed employee expenses if required.
- Payer names and amounts for interest and dividend entries on Schedule B.
How to file
Attach the schedules to Form 40. Schedules B and DC are on the back page.
- Schedule A: Enter the total from line 27 on Form 40, page 1, line 11, and check box 11a, Itemized Deductions.
- Schedule B: Enter total taxable interest and dividends from line 3 on Form 40, page 1, line 6.
- Schedule DC: Add the donations on lines 1a through 1o. Enter the total on Schedule DC, line 2, and Form 40, page 1, line 34.
The supplied form does not give a mailing address or e-file directions.
Common mistakes
- Including expenses paid by someone else: The form cautions not to include expenses reimbursed or paid by others.
- Assuming Alabama deductions match federal deductions: The form says the deductions are similar, but the amounts may differ. Read the instructions before completing Schedule A.
- Including deductions paid outside your Alabama residency period: Part-year residents should list only deductions actually paid while Alabama residents.
- Deducting personal interest: The form notes that personal interest is not deductible.
- Overlooking charitable contribution instructions: If you received a benefit in return for a contribution, the form says to see the instructions. It also directs you to the instructions for cash or check contributions over $250.
- Missing required attachments: Attach Federal Form 8283 for noncash contributions over $500, and Federal Form 2106 for employee expenses if required.
Questions people ask
When is Schedule B required?
You must complete Schedule B if you received more than $1,500 of interest and dividend income.
How is the medical and dental expense deduction calculated?
Enter medical and dental expenses on Schedule A, line 1. Multiply the amount from Form 40, line 10, by 4%, then subtract that result from line 1. If the result is zero or less, enter zero on line 4.
What information does the vehicle loan interest section ask for?
It asks for the new vehicle's purchase date and VIN. For qualified vehicle loan interest on line 11c, enter the amount from line 8 of the Qualified loan interest worksheet in the Form 40 instruction booklet. If you have more than two VINs, the form says to see the instructions.
Can I donate part of my overpayment?
Yes. Schedule DC lets you donate all or part of your overpayment to the listed funds. Enter each donation in the appropriate box and transfer the total to Form 40, page 1, line 34.