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Blank Alabama 40X PDF Form

The Alabama 40X form is used to amend an individual income tax return or apply for a refund in Alabama. This form allows taxpayers to correct errors or make changes to their original tax filings for the specified calendar year. If you need to fill out the Alabama 40X form, please click the button below.

Article Guide

The Alabama 40X form plays a crucial role for individuals seeking to amend their income tax returns in the state. This form is designed for taxpayers who need to make changes to their previously filed Alabama Individual Income Tax Return or apply for a refund. It covers various aspects, such as reporting total income, adjustments to income, and calculating taxable income after accounting for deductions and credits. When filling out the form, taxpayers must provide personal information, including Social Security numbers and details about their original return, if applicable. The form also includes sections for reporting any changes to income, exemptions, and deductions, as well as a clear pathway for explaining those changes. Furthermore, it guides taxpayers through the process of determining their tax liability, payments made, and potential refunds or balances due. Understanding how to accurately complete the Alabama 40X form is essential for ensuring compliance with state tax regulations and securing any owed refunds.

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FORM			XX12830140X
40X			XX12830140X
40X	REV. 9/06

AMENDED Alabama Individual Income Tax Return
	or Application For Refund
	or Application For Refund							CALENDAR YEAR

This return is for the calendar year indicated or other tax year		Beginning:					Ending: •
Your social security number						Spouse’s SSN if joint return
•				•
Your first name			Initial		Last name
•
Spouse’s first name			Initial		Last name
•
Present home address (number and street or P.O. Box number
•
City, town or post office, state, and ZIP code
•

a.Name and address on original return if different from above. (If same, write “Same”)

b.Date original return was filed:


c. Check Form originally filed:						Form 40	Form 40A	E40	Form 40NR							Form 41 – Fiduciary (Estate or Trust)

d. Has your Federal return been audited for the year being changed?								Yes		No
	If “Yes,” attach copy of Federal report. If “No,” have you been advised that it will be?									Yes				No
e. Check here if the change pertains to a net operating loss carryback or carryforward.
																A. As originally		B. Net change –			C. Correct
	PLEASE FOLLOW LINE BY LINE INSTRUCTIONS FOR COMPLETION OF THIS FORM															reported or as adjusted	Increase or (Decrease)				C. Correct
																reported or as adjusted	Increase or (Decrease)				amount
																(See Instructions)		– Explain on Page 2			amount
																(See Instructions)		– Explain on Page 2

		1		Total income			. . . . . . . . . . . . . . . . . . . . . . . . . . . .		. .	. . . . . . . .	.	.		1
		2		Adjustments to income . .			. . . . . . . . . . . . . . . . . . . . . . . . . . . .		. .	. . . . . . . .	.	.		2
	Income	3		Adjusted gross income (subtract line 2 from line 1)					. .	. . . . . . . .	.	.		3
	Income	4		. . . . . . . . . . . Standard or Itemized Deductions					. .	. . . . . . . .	.	.		4
	and	5		Subtract line 4 from line 3			. . . . . . . . . . . . . . . . . . . . . . . . . . . .		. .	. . . . . . . .	.	.		5
Deductions		6		Federal income tax deduction					. .	. . . . . . . .	.	.		6
		7		. . . . . . . . . . . . . . . .Net income (subtract line 6 from line 5)					. .	. . . . . . . .	.	.		7
		8		Personal and dependent exemption or Fiduciary exemption						. . . . . . . .	.	.		8
		9		Taxable income (subtract line 8 from line 7)				. . . . . . . . . . .	. .	. . . . . . . .	.	.		9
			10a	Income Tax (including previous voluntary contribution) . . .					. .	. . . . . . . .	.	.		10a
			b	Consumer Use Tax			. . . . . . . . . . . . . . . . . . . . . . . . . . . .		. .	. . . . . . . .	.	.		10b
Tax Liability		11		. . . . . . . . . . . . . . . . . . . . . . . . .Total (add lines 10a and 10b)					. .	. . . . . . . .	.	.		11
		12		. . . . . . . . .Credits from Sch. CR and/or Sch. OC					. .	. . . . . . . .	.	.		12
		13		. . . . . . . . . .Net tax liability (subtract line 12 from line 11)					. .	. . . . . . . .	.	.		13
		14		Alabama income tax withheld					. .	. . . . . . . .	.	.		14
		15		Estimated tax payments .			. . . . . . . . . . . . . . . . . . . . . . . . . . . .		. .	. . . . . . . .	.	.		15
Payments		16		. . . . . . . . . . . . . . . . .Amount of tax paid with original return					. .	. . . . . . . .	.	. . .	. . . .		.	. . . . . . . . . . . . . . . . . . .	. .	. . . . . . . . . .	.	16
		17		. . . . . . . .Other payments			. . . . . . . . . . . . . . . . . . . . . . . . . . . .		. .	. . . . . . . .	.	. . .	. . . .		.	. . . . . . . . . . . . . . . . . . .	. .	. . . . . . . . . .	.	17
		18		. . . . . . . . . . . . . . . . . . . . . . .Total (add lines 14 through 17)					. .	. . . . . . . .	.	. . .	. . . .		.	. . . . . . . . . . . . . . . . . . .	. .	. . . . . . . . . .	.	18
		19		Overpayment, if any, as shown on return (or as previously adjusted by Alabama Department of Revenue)															.	19
	Refund	20		. . . . . . . . . . . . . . . . . . . . . . . . . .Subtract line 19 from line 18					. .	. . . . . . . .	.	. . .	. . . .		.	. . . . . . . . . . . . . . . . . . .	. .	. . . . . . . . . .	.	20
	Refund	21		BALANCE DUE. If line 13, column C is more than line 20, enter difference. Pay in full with this return.
	or			(If applicable, include interest from due date and penalties.)
Balance Due				Tax $_____________________ + Interest $_____________________ + Penalties $_____________________ =																21	•
		22		REFUND to be received. If line 13, column C is less than line 20, enter difference													. .	. . . . . . . . . .	.	22	•
			I authorize a representative of the Department of Revenue to discuss my return and attachments with my preparer.																RECEIVING STAMP
			Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and
	Please		statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other
	Please		than taxpayer) is based on all information of which preparer has any knowledge.
	Sign		▼
	Here		▼
	Here
			Your signature									Date
			▼
			Spouse’s signature (if filing jointly, BOTH must sign even if only one had income)

	Paid		Preparer’s		▼							Date
			Signature		▼
			Signature
Preparer’s			Firm’s name (or yours,													Telephone
Preparer’s			Firm’s name (or yours,
Use Only			if self employed)			▼
Use Only			and address									Preparer’s SSN or PTIN

*XX12830240X*

Form 40X

Page 2

EXPLANATION OF CHANGES TO INCOME, EXEMPTIONS, DEDUCTIONS, AND CREDITS.

Enter the line reference from page 1 for which you are reporting a change, and give the reason for each change. Attach applicable schedules.

MAILING INSTRUCTIONS. Mail this return to: Alabama Department of Revenue Individual and Corporate Tax Division P.O. Box 327464

Montgomery, AL 36132-7464

Do Not mail your current return with Form 40X, it must be mailed to a different address.

➤ PDF File

Form Specifications

Fact Name	Description
Form Title	The Alabama 40X form is officially titled the "Alabama Individual Income Tax Return or Application For Refund." It is used for filing income tax returns in Alabama.
Governing Law	This form is governed by Alabama Code Title 40, Chapter 18, which outlines the state's income tax regulations.
Purpose	Taxpayers use Form 40X to amend a previously filed Alabama income tax return or to apply for a refund.
Filing Period	The form is designed for use in a specific calendar year or other tax year, as indicated by the taxpayer.
SSN Requirement	Taxpayers must provide their Social Security Number (SSN) and, if applicable, their spouse’s SSN when filing jointly.
Audit Disclosure	Form 40X requires disclosure if the taxpayer's federal return has been audited for the year being amended.
Deductions	Taxpayers can choose between standard or itemized deductions when calculating their adjusted gross income.
Refund Process	If the amended return shows an overpayment, taxpayers can expect a refund after subtracting any outstanding tax liabilities.
Mailing Instructions	Completed forms must be mailed to the Alabama Department of Revenue, specifically to the Individual and Corporate Tax Division in Montgomery.

Alabama 40X: Usage Guidelines

Completing the Alabama 40X form requires careful attention to detail. This form is used for amending your individual income tax return or applying for a refund. After filling out the form, you will need to mail it to the Alabama Department of Revenue for processing.

At the top of the form, enter the calendar year for which you are filing the amendment.
Provide your social security number and your spouse’s social security number if you are filing jointly.
Fill in your first name, middle initial, and last name. Do the same for your spouse if applicable.
Write your current home address, including street number, city, state, and ZIP code.
If the name and address on your original return is different, provide that information. If it’s the same, simply write “Same.”
Enter the date your original return was filed.
Select the form you originally filed: Form 40, Form 40A, E40, Form 40NR, or Form 41 for fiduciary returns.
Indicate whether your federal return has been audited for the year you are changing. Attach a copy of the federal report if it has been audited.
If your federal return has not been audited, indicate whether you have been advised that it will be.
If your amendment pertains to a net operating loss carryback or carryforward, check the appropriate box.
Follow the line-by-line instructions to report your total income, adjustments to income, and calculate your adjusted gross income.
Complete the deductions section by choosing between standard or itemized deductions.
Calculate your net income by subtracting your federal income tax deduction from your total deductions.
Fill in your personal and dependent exemptions, and calculate your taxable income.
Complete the tax liability section by adding your income tax and consumer use tax.
Calculate your total tax liability and any credits you may have.
Report any Alabama income tax withheld and estimated tax payments made.
Sum all payments made and calculate your overpayment or balance due.
Sign and date the form. If filing jointly, ensure both spouses sign.
Mail the completed form to the Alabama Department of Revenue at the specified address. Do not send your current return with the 40X form.

Your Questions, Answered

What is the Alabama 40X form?

The Alabama 40X form is used for amending an individual income tax return or applying for a refund in Alabama. Taxpayers can use this form to correct errors or make changes to their previously filed returns for a specific calendar year or tax year.

Who should file the Alabama 40X form?

What information is required to complete the Alabama 40X form?

How do I report changes on the Alabama 40X form?

What should I do if my federal return has been audited?

Where do I mail the completed Alabama 40X form?

What happens after I submit the Alabama 40X form?

Can I file the Alabama 40X form electronically?

What should I do if I owe additional taxes after filing the Alabama 40X form?

Common mistakes

Incorrect Social Security Numbers: One common mistake is entering the wrong Social Security number. This can lead to delays or even rejection of the form. Always double-check that both your and your spouse’s SSN are accurate.
Missing Signatures: If you are filing jointly, both spouses must sign the form. Failing to include both signatures can result in processing issues. Ensure that both parties sign and date the return before submission.
Improperly Completed Income Sections: Many people overlook the importance of correctly filling out the income sections. This includes total income and adjusted gross income. Errors here can affect your overall tax liability. Take time to verify all figures.
Neglecting to Attach Required Documents: If your federal return has been audited, you must attach a copy of the federal report. Additionally, if changes pertain to net operating losses, ensure you provide the necessary explanations and schedules. Missing documents can lead to delays in processing your refund or adjustments.

Documents used along the form

The Alabama 40X form is used for filing an amended individual income tax return or application for refund. It is essential to ensure that all accompanying documents are correctly completed and submitted to facilitate the processing of your amendment. Below are other forms and documents often used alongside the Alabama 40X form.

Form 40: This is the standard Alabama Individual Income Tax Return form. Taxpayers use it to report their income, claim deductions, and calculate their tax liability for the year.
Form 40A: This form is for taxpayers who qualify for a shorter, simpler return. It is designed for those with lower income levels and fewer deductions, making it easier to file.
Schedule CR: This schedule is used to claim various tax credits available to Alabama taxpayers. It helps in reducing the overall tax liability and must be submitted with the main tax return.
Federal Tax Audit Report: If your federal return has been audited, you must attach a copy of the audit report when submitting the Alabama 40X form. This document provides details on any changes made to your federal tax return.

By ensuring that these forms and documents are correctly filled out and submitted with the Alabama 40X, taxpayers can help streamline the amendment process and avoid potential delays. It is always advisable to review all instructions carefully to ensure compliance with state tax regulations.

Similar forms

Form 40: This is the standard Alabama Individual Income Tax Return. Like the 40X form, it requires personal information and details about income, deductions, and tax liability. However, the 40 form is used for initial filings rather than amendments.
Form 40A: This form is for Alabama residents who qualify for a shorter version of the tax return. Similar to the 40X, it focuses on income and deductions but is designed for simpler tax situations.
Form 40NR: Non-residents of Alabama use this form to report income earned in the state. Both the 40X and 40NR require details about income and deductions, but the 40NR specifically addresses non-resident taxation.
Form 41: This form is for fiduciaries, such as estates or trusts. Like the 40X, it involves reporting income and deductions, but it is tailored to the unique needs of fiduciaries managing assets on behalf of others.
Schedule CR: This schedule is used to claim tax credits in Alabama. Similar to the 40X, it requires detailed reporting of various financial aspects, but it specifically focuses on credits rather than overall income and tax calculations.
Schedule OC: This schedule is for claiming other tax credits and adjustments. It shares similarities with the 40X in that both require detailed financial reporting, yet Schedule OC is specifically aimed at outlining additional credits that may affect tax liability.

Dos and Don'ts

When filling out the Alabama 40X form, attention to detail is crucial. Below is a list of six essential dos and don’ts to guide you through the process.

Do ensure that all personal information is accurate, including your Social Security number and home address.
Do double-check that you are using the correct tax year for your return.
Do attach any required documents, such as a copy of your Federal audit report if applicable.
Do follow the line-by-line instructions carefully to avoid mistakes.
Don’t leave any sections blank; if a question does not apply, write "N/A" to indicate that.
Don’t forget to sign and date the form, as an unsigned return may be considered invalid.

By adhering to these guidelines, you can help ensure that your Alabama 40X form is completed correctly and submitted on time.

Misconceptions

Misconceptions about the Alabama 40X form can lead to confusion and mistakes in tax filing. Here are nine common misunderstandings, along with clarifications:

Only businesses need to file the 40X form. Many believe this form is exclusively for businesses. In reality, the Alabama 40X is intended for individual taxpayers who need to amend their income tax returns.
The 40X form is only for tax refunds. Some people think this form can only be used to claim a refund. However, it can also be used to report changes that may result in a balance due.
Filing the 40X form is optional. Many assume that if they discover an error, they can choose whether or not to file the 40X. In fact, if you need to correct a mistake on your original return, filing the 40X is necessary to ensure accurate tax reporting.
You can only amend returns for the current tax year. Some taxpayers believe they can only use the 40X for the current year. However, you can amend returns for previous years, as long as you adhere to the statute of limitations.
Once filed, the changes are automatically accepted. There is a misconception that once the 40X is submitted, the changes will be automatically approved. The Alabama Department of Revenue reviews all amendments and may require additional documentation.
Filing the 40X form is the same as filing a new return. Some individuals think that filling out the 40X is just like submitting a new tax return. In truth, it is specifically designed to amend previous returns and requires different information.
You don't need to attach any documents. A common belief is that the 40X can be filed without any supporting documents. In many cases, additional documentation is necessary to substantiate the changes being made.
It’s fine to file the 40X with the original return. Many assume they can submit the 40X along with their original return. However, the 40X must be mailed separately to a different address, as specified in the instructions.
Amending a return will always result in a refund. Some taxpayers think that any amendment will lead to a refund. While amendments can sometimes result in a refund, they can also result in a higher tax liability.

Understanding these misconceptions can help ensure that the Alabama 40X form is completed and filed correctly, leading to a smoother tax process.

Key takeaways

Filling out the Alabama 40X form is an important step for individuals seeking to amend their income tax returns or apply for refunds. Here are some key takeaways to consider:

Accurate Information is Crucial: Ensure that all personal details, including your social security number and home address, are filled out correctly. Any discrepancies may lead to delays or issues with your return.
Understand the Changes: Clearly explain the reasons for the changes you are making to your income, exemptions, deductions, or credits. Use the second page of the form to provide detailed explanations, including line references from the first page.
Submission Process: Mail the completed form to the Alabama Department of Revenue at the specified address. It is important to note that do not send your current return with the 40X form, as they must be sent separately.
Signature Requirements: If filing jointly, both spouses must sign the form. This is a critical step to ensure that the submission is valid and will be processed without issues.