Schedule ATP: Additional Taxes & Penalties (Form 40) (2025)
Alabama · Alabama DOR · Used for tax years 2025
Alabama Schedule ATP reports additional taxes and penalties for 2025 Form 40. It includes consumer use tax, catastrophe savings tax, estimated tax penalties, and First-time Second Chance Home Buyer Savings Account penalties, with totals carried to Form 40.
Who files this form
Schedule ATP is the 2025 Alabama Form 40 schedule for reporting these additional taxes and penalties:
- Consumer use tax.
- Catastrophe savings tax.
- Estimated tax penalty.
- First-time Second Chance Home Buyer Savings Account penalty.
The form does not state specific filing thresholds or eligibility rules.
What you'll need
The schedule calls for:
- Your name or names as shown on the tax return.
- Your Social Security number.
- Amounts for the listed additional taxes and penalties.
- Schedule HBC, Part IV, line 4, for the Home Buyer Savings Account penalty, if applicable.
You also need Form 40 to enter the totals from Schedule ATP.
Questions people ask
What if I certify that no consumer use tax is due?
Check the box on Part I, line 1.
Where do I enter the total additional taxes?
Add Part I, lines 1 and 2. Enter the total on Part I, line 3, and on Form 40, page 1, line 19.
Where does the Home Buyer Savings Account penalty amount come from?
Enter the amount from Schedule HBC, Part IV, line 4, on Schedule ATP, Part II, line 2.
Where do I enter the total penalties?
Add Part II, lines 1 and 2. Enter the total on Part II, line 3, and on Form 40, page 1, line 31.
Is there a special checkbox for farmers and fishermen?
Yes. Part II, line 1, has a checkbox for farmers and fishermen who meet IRC §6654.