The Alabama 40X form is an essential document used for filing an amended Alabama Individual Income Tax Return or Application for Refund. This form allows taxpayers to correct errors or make changes to their previously filed returns for a specific calendar year. Understanding how to properly complete and submit the 40X can significantly impact your tax situation and potential refunds.
The Alabama 40X form serves as an essential tool for individuals seeking to amend their previously filed Alabama Individual Income Tax Return. This form is utilized for correcting errors, reporting changes in income, exemptions, deductions, and credits, or applying for a refund. It is applicable for the calendar year specified, allowing taxpayers to provide their social security numbers, names, and addresses, along with details of the original return if different from the current submission. The form requires individuals to indicate whether their federal return has been audited and to outline any adjustments made to income, including net operating loss carrybacks or carryforwards. Line-by-line instructions guide users through calculating total income, adjusted gross income, deductions, and ultimately, the net tax liability. Additionally, the 40X form addresses any overpayment or balance due, ensuring that taxpayers can accurately report their financial standing. Proper completion and submission of this form are crucial for maintaining compliance with Alabama tax regulations and ensuring that any necessary adjustments are duly processed by the Alabama Department of Revenue.
FORM
*XX12830140X*
40X
REV. 9/06
AMENDED Alabama Individual Income Tax Return
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
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?
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)
amount
(See Instructions)
– Explain on Page 2
1
Total income
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
. .
. . . . . . . .
.
2
Adjustments to income . .
Income
3
Adjusted gross income (subtract line 2 from line 1)
4
. . . . . . . . . . . Standard or Itemized Deductions
and
5
Subtract line 4 from line 3
Deductions
6
Federal income tax deduction
7
. . . . . . . . . . . . . . . .Net income (subtract line 6 from line 5)
8
Personal and dependent exemption or Fiduciary exemption
9
Taxable income (subtract line 8 from line 7)
. . . . . . . . . . .
10a
Income Tax (including previous voluntary contribution) . . .
b
Consumer Use Tax
10b
Tax Liability
11
. . . . . . . . . . . . . . . . . . . . . . . . .Total (add lines 10a and 10b)
12
. . . . . . . . .Credits from Sch. CR and/or Sch. OC
13
. . . . . . . . . .Net tax liability (subtract line 12 from line 11)
14
Alabama income tax withheld
15
Estimated tax payments .
Payments
16
. . . . . . . . . . . . . . . . .Amount of tax paid with original return
. . .
. . . .
. . . . . . . . . . . . . . . . . . .
. . . . . . . . . .
17
. . . . . . . .Other payments
18
. . . . . . . . . . . . . . . . . . . . . . .Total (add lines 14 through 17)
19
Overpayment, if any, as shown on return (or as previously adjusted by Alabama Department of Revenue)
Refund
20
. . . . . . . . . . . . . . . . . . . . . . . . . .Subtract line 19 from line 18
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 $_____________________ =
22
REFUND to be received. If line 13, column C is less than line 20, enter difference
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
than taxpayer) is based on all information of which preparer has any knowledge.
Sign
▼
Here
Your signature
Date
Spouse’s signature (if filing jointly, BOTH must sign even if only one had income)
Paid
Preparer’s
Signature
Firm’s name (or yours,
Telephone
Use Only
if self employed)
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.
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