Schedules A, B, D, & E (Print Only): Schedules A, B, D, & E (Form 40NR) (2025)
Alabama · Alabama DOR · Used for tax years 2025
Alabama’s 2025 Schedules A, B, D, and E attach to Form 40NR to report itemized deductions and several types of income or loss. They cover interest and dividends; sales of real estate, stocks, bonds, and other assets; rents and royalties; and income from partnerships, S corporatio
Who files this form
These schedules accompany Alabama Form 40NR for tax year 2025 and cover:
- Schedule A: Itemized deductions.
- Schedule B: Interest and dividend income.
- Schedule D: Gains or losses from sales of real estate, stocks, bonds, and other assets.
- Schedule E: Income or losses from rents, royalties, partnerships, estates, trusts, and S corporations.
The form directs you to attach the schedules to Form 40NR. It does not state filing thresholds.
What you'll need
Have your Form 40NR available for the name, Social Security number, income amounts, and proration percentage requested on these schedules.
Depending on the items you report, the form also calls for:
- Mortgage interest: Federal Form 1098 information. If interest was not reported on Form 1098 and was paid to an individual, provide that person's name and address.
- Vehicle loan interest: Purchase dates, vehicle identification numbers (VINs), and the amount from line 8 of the Qualified loan interest worksheet in the Form 40NR instruction booklet.
- Investment interest: Attach Form 4952A.
- Contributions other than cash or check over $500: Attach Federal Form 8283.
- Casualty and theft losses: Attach a copy of Federal Form 4684.
- Unreimbursed employee expenses: Attach Federal Form 2106 if required, as directed by the instructions.
- Rental and royalty expenses: Attach a depreciation or depletion schedule and itemized lists of repairs and other expenses.
Schedules D and E also request property and transaction details. Schedule E requests the name, address, employer identification number, and entity type for partnership, estate, trust, and S corporation income.
How to file
Attach these schedules to your 2025 Alabama Form 40NR. Transfer the completed totals as directed:
- Schedule A, line 30: Enter on Form 40NR, page 1, line 13, and check box 13a for itemized deductions.
- Schedule B, line 4: Enter on Form 40NR, page 2, Part I, line 1, columns B and C.
- Schedule D, line 5: Enter on Form 40NR, page 2, Part I, line 5, columns B and C.
- Schedule E, line 8: Enter on Form 40NR, page 2, Part I, line 6, columns B and C.
The supplied form text 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 states that it is not deductible.
- Do not include medical insurance premiums in the qualified long-term care amount on Schedule A, line 19.
- For Alabama job-related expenses, deduct only expenses associated with your Alabama income.
- If you received a benefit in return for a charitable contribution, consult the instructions before claiming it.
- Do not assume your Alabama itemized deductions equal your federal deductions. The form says the amounts may differ and directs you to read the instructions before completing Schedule A.
- Do not omit required attachments, including Federal Form 8283 for noncash contributions over $500 and Federal Form 2106 when required.
Questions people ask
How does Schedule A calculate the medical and dental expense deduction?
Multiply Form 40NR, line 12, column B by 4%. Subtract that result from the medical and dental expenses on Schedule A, line 1. If the result is zero or less, enter zero on line 4.
Are all Schedule A deductions prorated together?
No. Add lines 4, 9, 14, 18, 19, and 20 on line 21, then multiply that total by the percentage from Form 40NR, page 1, line 10. Schedule A adds the resulting amount on line 23 to lines 24c and 29 to calculate total itemized deductions on line 30.
What interest does Schedule B subtract from total interest and dividend income?
Schedule B asks you to list interest from obligations of the federal government, the State of Alabama, and Alabama political subdivisions. It subtracts the total of that interest from income before exclusions to calculate taxable interest and dividend income.
Where do I report partnership, estate, trust, or S corporation income that is not taxable to Alabama?
On Schedule E, line 6, list income not taxable to Alabama in column B only. List income earned from Alabama sources in both columns B and C.