Schedule G (Form 41 Only): Grantor Statement of Income, Deductions, Credits (2025)
Alabama · Alabama DOR · Used for tax years 2025
Alabama Schedule G (Form 41) reports a trust grantor’s share of income, deductions, credits, and other items for 2025. It includes columns for Alabama total income, nonresident non-Alabama source income, and reportable Alabama income.
What you'll need
To complete Schedule G, have the information requested on the form:
- The grantor’s name, address, SSN, entity type, and Alabama resident or nonresident status.
- The trust’s name, address, and FEIN.
- The tax year’s beginning and ending dates.
- The grantor’s share of income, deductions, directly apportioned amounts, tax-exempt income, and credits.
The form also calls for these supporting items where applicable:
- Attached explanations for deductions entered on lines 16 and 17.
- Form 4797 information for ordinary gain or loss on line 8.
- Form 41, page 1, line 8g, for the Composite/Electing Pass-Through Entity Credit on line 22, along with the payer’s name and FEIN.
- Schedule FC information for credits on lines 24a through 24e.
Questions people ask
What does Schedule G report?
Schedule G reports the grantor’s share of income, deductions, and other items, including directly apportioned amounts and credits. It is labeled for Form 41.
Does the form distinguish Alabama residents from nonresidents?
Yes. The grantor information section has Alabama resident and nonresident checkboxes. The income columns are labeled Alabama Total Income, Nonresident Non-Alabama Source Income, and Reportable Alabama Income.
How are the income and deduction totals calculated?
Line 10 is the total of income lines 1 through 9. Line 18 is the total of ordinary deduction lines 11 through 17.
Which deduction lines require an explanation?
Line 16, for other deductions not subject to the 2% floor, and line 17, for the allowable miscellaneous itemized deduction subject to the 2% floor, both say to attach an explanation.