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19f40nr Layout 1

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*1911014N*
MAIL FORM 40NR TO:    SEE INSTRUCTIONS
Box a or b MUST be checked
Tax
Payments
Staple Form(s) W-2,
W-2G, and/or 1099
here. Attach Sched-
ule W-2 to return.
AMOUNT
YOU OWE
OVERPAID
REFUND
C – Alabama IncomeB – All Sources
A – Alabama Tax Withheld
Filing Status/
Exemptions
Income
and
Adjustments
Deductions
You Must Attach a
Complete
copy of
Federal Return, if
claiming a deduction
on line 14.
FORM
40NR
Alabama
2019
Individual Income Tax Return
NONRESIDENTS ONLY
1
•
$1,500 Single 3
•
$1,500 Married filing separate. Complete Spouse SSN
•
2
•
$3,000 Married filing joint 4
•
$3,000 Head of Family (with qualifying person). Complete Schedule HOF.
6 Other income
(from page 2, Part I, line 9)
......................................
7 Total income. Add amounts in col. B then add amounts in col. C, lines 5 and 6 ......
8 Adjustments to income
(from page 2, Part II, line 7)
..............................
9 Adjusted total income. Subtract line 8 from line 7..............................
10 Alabama percentage of adjusted total income. Divide line 9, col. C, by line 9, col. B
(not over 100%).
....................
11 Other Adjustments
(from page 2, Part III, line 4 and line 6)
........................
12 Adjusted Gross Income. Subtract line 11 from line 9 ...........................
13 Check appropriate box. If you itemize, enter amount from Schedule A, line 29.
•
a
Itemized Deductions
•
b
Standard Deduction.............
14 Federal Income Tax deduction
(from page 2, Part IV, line 7) .......................
15 Personal exemption
(multiply line 1, 2, 3, or 4 by percentage on line 10)
............
16 Dependent exemption
(from page 2, Part V, line 4)
..............................
17 Total deductions. Add lines 13, 14, 15, and 16 ................................................................
18 Taxable income. Subtract line 17 from line 12, column C ........................................................
19 Tax due. Enter amount from tax table or check if from
•
Form NOL-85A ........
20 Net tax due Alabama. Check box if computing tax using Schedule NTC
•
, otherwise enter amount from line 19 .....
21 Alabama Income Tax withheld
(from column A, line 5)
..........................
22 2019 estimated tax payments/Automatic Extension Payment ......................
23 Composite tax payments
(from page 2, Part VI, line 7)
...........................
24 Amended Returns Only — Previous payments
(see instructions)
...................
25 Refundable Credits. Enter the amount from the Schedule RC, line 4...............
26 Total payments. Add lines 21 through 25 .....................................................................
27 Amended Returns Only – Previous refund
(see instructions)
......................................................
28 Adjusted total payments. Subtract line 27 from line 26 .........................................................
29 If line 20 is larger than line 28, subtract line 28 from line 20, and enter AMOUNT YOU OWE.
Place payment, along with Form 40V, loose in the mailing envelope. (FORM 40V MUST ACCOMPANY PAYMENT.) .......
30 Estimated tax penalty. Also include on line 29
(see instructions page 11)
.............
31 If line 28 is larger than line 20, subtract line 20 from line 28 and enter amount OVERPAID .............................
32 Amount of line 31 to be applied to your 2020 estimated tax ......................................................
33 REFUNDED TO YOU. Subtract line 32 from line 31..............................................................
%
5
Wages, salaries, tips, etc.
(From Schedule W-2, line 18, columns G,
H, and I.)
(Include spouse’s income if married filing joint.)
............
Sign Here
In Black Ink
Keep a copy
of this return
for your
records.
Paid
Preparer’s
Use Only
Your Signature Date Daytime Telephone Number Your Occupation
Spouse’s Signature (if joint return, BOTH must sign) Date Daytime Telephone Number Spouse’s Occupation
Preparer’s Signature Date Check if Self-employed Preparer’s SSN or PTIN E.I. Number
Firms’s Name (or yours Daytime ZIP
if self employed) Telephone No. Code
Address
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and com-
plete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
•
I authorize a representative of the Department of Revenue to discuss my return and attachments with my preparer.
Your social Spouse’s SSN
security number
•
if joint return
•
•
Check if primary is deceased
•
Check if spouse is deceased
Primary’s deceased date Spouse’s deceased date
(mm/dd/yy)
•
(mm/dd/yy)
•
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 ZIP code
Check if address
Foreign Country
• • • •
is outside U.S.
CHECK BOX IF AMENDED RETURN  •
ADOR
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Go To Schedule HOF
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located on top of page 1. If you use File->Print a blank page will be printed.
Adobe® Reader XI or higher will allow you to save the form data and complete the form
in different sessions.
Thank you.
*1900024N*
ADOR
%
%
%
%
Page 2
Form 40NR (2019)
B – All Sources C – Alabama Income
PART V
PART VI
PART I
PART II
PART III
PART IV
1 Name of state of which you were a legal resident in 2019
2 Did you file a return with that state for 2019?
Yes
No If no, state reason why:
3 If married, did your spouse receive a separate income for 2019?
Yes
No If yes, is your spouse filing a separate Alabama return?
Yes
No
If yes, enter name here.
4 Did you file an Alabama return for 2018?
•
Yes
•
No If no, state reason why:
5 Give name and address of your present employer(s). Yours:
Your Spouse’s:
6 Enter the Adjusted Gross Income reported on your 2019 Federal Individual Income Tax Return .............................
7 If you are a shareholder or partner in an Alabama S Corporation or Partnership which filed the Alabama Form PTE-C, complete the following information:
S Corporation’s/Partnership’s name FEIN
Amount of payment made by the S Corporation or Partnership on your behalf on the PTE-C Composite Return ................
Enter here and on page 1, line 23.
General
Information
All Taxpayers
Must Complete
This Section
(See page 15)
Dependents
Other
Income
(See page 12)
Adjustments
to Income
(See page 14)
Other
Adjustments
(See page 14)
Federal
Income Tax
Deduction
(See page 14)
B – Federal Adjusted
Gross Income
C – Alabama Federal
Tax Deduction Computation
1 Interest and dividend income
(attach Schedule B if over $1500.00)
......................
2 Alimony received ...............................................................
3 Taxable portion of pensions and annuities
(see instructions)
...........................
4 Business income or (loss)
(attach Federal Schedule C)
(see instructions)
................
5 Gain or (loss) from sale of Real Estate, Stocks, Bonds, etc.
(attach Schedule D)
..........
6 Rents, Royalties, Partnerships, Estates, Trusts, etc.
(attach Schedule E)
.................
7 Farm income or (loss)
(attach Federal Schedule F)
(see instructions)
....................
8 Other income
(state nature and source)
9 Total other income. Add lines 1-8, column B, and lines 1, 4-8, column C.
Enter here and also on page 1, line 6 ..............................................
1 IRA deduction, Keogh retirement plan, and self-employed SEP deduction ................
2 Penalty on early withdrawal of savings .............................................
3 Moving Expenses (Attach Federal Form 3903) ......................................
Place of new employment:
4 Self-employed health insurance deduction ..........................................
5 Payments to Alabama College Counts 529 Fund or Alabama PACT program .............
6 Contributions to a health savings account...........................................
7 Adjustments to income. Add lines 1-6, Column B, and lines 1, 3 through 6, Column C.
Enter here and also on page 1, line 8, columns B and C...............................
1 Alimony Paid ..................................................................
2 Adoption Expenses .............................................................
3 Health insurance deduction for small employer employee .............................
4 Add lines 1 through 3, enter here and on page 1, line 11, column B .....................
5 Enter percentage from page 1, line 10 .............................................
6 Multiply line 4 by line 5. Enter here and also page 1, line 11, column C ..................
If you are filing separately on your Alabama return and jointly on your Federal return,
complete all lines below. Otherwise, omit lines 1 through 3.
1 Your joint federal adjusted gross income............................................
2 Your federal adjusted gross income................................................
3 Divide line 2 by line 1. Enter percentage here .......................................................................
4 Enter Federal Income Tax Liability from worksheet
(see instructions)
....................................................
5 If you completed lines 1 through 3 above, multiply line 4 by the percentage from line 3.....................................
6 Enter percentage from page 1, line 10 .............................................................................
7 If you completed lines 1-3 above, multiply line 5 by percentage on line 6. Otherwise, multiply line 4 by percentage on line 6......
1 Total number of dependents from Schedule DS, line 1b...............................................................
2 Multiply total number of dependents claimed on line 1 by the amount on the dependent chart on page 9 of instructions..........
3 Enter percentage from page 1, line 10 of your return .................................................................
4 Dependent exemption allowable. Multiply the amount on line 2 by the percentage on line 3. Enter here and on page 1, line 16 ...
Drivers
License
Info
DOB Your Iss date Exp date
(mm/dd/yyyy)
•
state
•
DL#
•
(mm/dd/yyyy)
•
(mm/dd/yyyy)
•
DOB Spouse Iss date Exp date
(mm/dd/yyyy)
•
state
•
DL#
•
(mm/dd/yyyy)
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(mm/dd/yyyy)
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6
1
2
1
4
5
6
7
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9
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6
7
3
4
5
6
7
1
2
3
4
Sch B
0
Sch D
0
0
Sch E
Go To Page 1
0
0
0
0
0
Go To Page 1
0
0
Go To Page 1
0
0
If true, Check the box
Federal Income Tax Deduction Worksheet
0
0.00
Go To Page 1
0
Go To Schedule DS
0
Go To Page 1
0.00
0
Go To Page 1
If no driver's license, check this box.
If no driver's license -spouse, check this box.
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to fill PDF fillable forms.
Unfortunately, these applications are not prepared to run the advanced features
contained in this form.
To solve this problem, please use Adobe® Reader. Please follow the instructions
below this line:
1. To start, save the form (PDF file) in your hard drive and from now on, work on the
document. If you need to fill more than one form, make copies and assign
different file name to each form.
2. If Adobe® Reader is not installed in your computer, you can download it at:
http://www.adobe.com/go/getreader/
3. Open the form you just saved with Adobe® Reader (version 6 or higher), or with
Adobe® Acrobat (Standard or Professional).
IMPORTANT: To print the form, always use the GREEN print button on the form,
located on top of page 1. If you use File->Print a blank page will be printed.
Adobe® Reader XI or higher will allow you to save the form data and complete the form
in different sessions.
Thank you.
*1900064N*
ADOR
%
Schedule A (Form 40NR) 2019
CAUTION: Do not include expenses reimbursed or paid by others.
1 Medical and dental expenses. ...............................................
2 Enter amount from Form 40NR, line 12, col. B.....
3 Multiply the amount on line 2 by 4% (.04). Enter the result. ........................
4 Subtract line 3 from line 1. Enter the result. If zero or less, enter –0–. ..............................................
5 Real estate taxes. ........................................................
6 FICA Tax (Social Security and Medicare) and Federal Self-Employment Tax. ..........
7 Railroad Retirement. (Tier 1 only) ............................................
8 Other taxes. (List – include personal property taxes.)
9 Add the amounts on lines 5 through 8. Enter the total here.......................................................
10a Home mortgage interest and points reported to you on Federal Form 1098. ...........
b Home mortgage interest not reported to you on Federal Form 1098. (If paid
to an individual, show that person’s name and address.)
11 Points not reported to you on Form 1098. ......................................
12 Investment interest. (Attach Form 4952A) ......................................
13 Add the amounts on lines 10a through 12. Enter the total here....................................................
CAUTION: If you made a charitable contribution and received a benefit in return,
see page 17.
14 Contributions by cash or check. ..............................................
15 Other than cash or check. (You MUST attach Federal Form 8283 if over $500.) ........
16 Carryover from prior year. ..................................................
17 Add the amounts on lines 14 through 16. Enter the total here.....................................................
CAUTION: Do not include medical insurance premiums.
18 Enter Amount .........................................................................................
19 List type and amount. (See instructions.)
20 Total itemized deductions to be prorated. (Add lines 4, 9, 13, 17, 18, and 19.) .......................................
21 Enter percentage (%) from Form 40NR, page 1, line 10. ........................................................
22 Multiply line 20 by the percentage on line 21. .................................................................
23a Enter the amount from Federal Form 4684, line 16, attach copy.
(See page 19.)........
b Enter 10% of your Adjusted Gross Income. (Form 40NR, line 12, column C) ...........
c Subtract line 23b from line 23a. If zero or less, enter –0–. .......................................................
24 Unreimbursed employee expenses — job travel, union dues, job education, etc.
(You MUST attach Federal Form 2106 if required. See instructions.)
25 Other expenses (investment, tax preparation, safe deposit box, etc.). List type
and amount.
26 Add the amounts on lines 24 and 25. Enter the total here. .........................
27 Multiply the amount on Form 40NR, line 12, column C by 2% (.02).
Enter the result here. ......................................................
28 Subtract line 27 from line 26. Enter the result. If zero or less, enter –0–. ............................................
29 Add the amounts on lines 22, 23c, and 28. Enter the total here. Then
enter on Form 40NR, page 1, line 13 and check 13a, Itemized Deductions. .........................................
The itemized deductions you may claim for the year 2019 are similar to the itemized deductions claimed on your Federal return; however, the amounts may differ. Please see
instructions before completing this schedule.
24
25
26
27
Alabama Department of Revenue
Schedule A–Itemized Deductions
(Schedules B, D, and E are on back)
ATTACH TO FORM 40NR — SEE INSTRUCTIONS FOR SCHEDULE A
1
3
5
6
7
8
10a
10b
11
12
14
15
16
28
29
23a
23b
19
20
21
22
Medical and
Dental Expenses
(See page 17)
Interest You Paid
(See page 18)
NOTE: Personal
interest is not
deductible.
Gifts to Charity
(See page 18)
Miscellaneous
Deductions
(See page 19)
Qualified
Long-Term Care
Proration of
Above Amounts
(See page 19)
Alabama
Casualty and
Theft Losses
Alabama
Job Related
Expenses
(See page 19)
You may ONLY
deduct expenses
associated with your
Alabama income.
Total Itemized
Deductions
Taxes You Paid
(See page 17)
2019
Your social security numberName(s) as shown on Form 40NR
17
18
23c
13
9
4
2
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SCHEDULES
A, B, D, & E
(FORM 40NR)
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•
Reset Schedule A
0
0
0
0
0
Go To 4952A
0
0
0
0.00
0
0
0
0
0
0
Go To Page 1
0
Check this box if loss on Federal Form 4684 line 15
*1900074N*
Page 2
a
a
b
b
c
c
d
d
e
e
f
1 Total Income from Interest and Dividends before any exclusions ...........................
2 List all interest received from obligations of the Federal Government, State of Alabama, and
political subdivisions of Alabama.
a
b
c
d
3 Total. Add amounts on lines 2a, b, c, and d. ...........................................
4 TOTAL TAXABLE INCOME FROM INTEREST AND DIVIDENDS. Subtract line 3 from line 1.
Enter here and also on Form 40NR, page 2, Part I, line 1, column B and C. ...........................................
7 TOTAL INCOME OR (LOSS) FROM PARTNERSHIPS, S CORPORATIONS, ESTATES, AND TRUSTS.
Add the amounts on lines 6a, b, and c. Enter the totals here and include in line 8 below. .................................
3 Totals (columns 2b through 2e). ....................
4 Net profit or (loss) (column b less sum of columns 2c through 2e). .....................................................
5 TOTAL INCOME FROM RENTS AND ROYALTIES. Add the amounts on lines 1 and 4.
Enter the totals here and include in line 8 below. ................................................................
1 Enter total income or (loss) from all rents and royalties which is not taxable to Alabama.....................................
2 Itemize below all rent and royalty income which is taxable to Alabama.
B
C
4
5
Schedules B, D & E (Form 40NR) 2019ADOR
Sch. A, B, D, & E
(Form 40NR) 2019
SCHEDULE B – Interest and Dividend Income
SCHEDULE D – Profit From Sale of Real Estate, Stocks, Bonds, etc.
SCHEDULE E – Income From Rents, Royalties, Partnerships, Estates, Trusts, and S Corporations
Name(s) as shown on Form 40NR (Do not enter name and social security number if shown on other side) Your social security number
1 Enter total gain or (loss), before any Federal exclusion, from the sale of all assets which is not taxable to the State of Alabama.
2 Itemize all other transactions which are taxable to Alabama in columns a through f below.
Date
Acquired
Kind of Property & Location
Kind of Property & Location
Amount
Received
Amount
of Rent
or Royalty
Depreciation
or Depletion
(attach schedule)
Repairs
(attach itemized
list)
Other
Expenses (attach
Itemized list)
Depreciation
Allowable Since
Acquisition
Cost or
Other Basis
Subsequent
Improvements
3 Totals. ........................................
4 Net profit or (loss) (total of columns c and d less total of columns e and f). ...............................................
5 TOTAL GAIN OR (LOSS) FROM SALE OF REAL ESTATE, STOCKS, BONDS, ETC. Add the amounts on lines 1 and 4.
Enter here and on Form 40NR, page 2, Part I, line 5, columns B and C. ..............................................
6 List income received from partnerships, estates, trusts, and S corporations in 2019. Income from these sources not taxable to
Alabama should be listed in column B only. This type income earned
from Alabama sources should be listed in both columns B and C.
8 TOTAL INCOME OR (LOSS). Combine the amounts on lines 5 and 7, columns B and C.
Enter here and on Form 40NR, page 2, Part I, line 6, columns B and C. ..............................................
6a
6b
6c
7
8
4
5
B
B
Adjusted Gross
Income from
All Sources
C
Adjusted Gross
Income Earned
in Alabama
C
1
4
1
1
2a
2b
2c
2d
3
PART III — Summary
PART II — Income or (Loss) from Partnerships, S Corporations, Estates, or Trusts
PART I — Rent and Royalty Income or (Loss)
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Check One
Employer
Identification
Number
Name and Address
Partnership
Estate or Trust
S Corporation
• •
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Reset Schedule D
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Reset Schedule E
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*190004DS*
Alabama Department of Revenue
Dependents Schedule
NAME(S) as shown on tax return
PRIMARY SOCIAL SECURITY NUMBER SPOUSE SOCIAL SECURITY NUMBER
SCHEDULE
DS & HOF 2019
( Form 40 or 40NR )
ADOR
See instructions for definition of a dependent.
NOTE:
If you checked filing status 3 (Married filing separate return), you may claim
only
the dependent(s) for whom you
separately
furnished over 50% of the total support.
Last Name
Dependent’s
Social Security Number
Dependent’s
Relationship to you
Did you provide
more than one-half
dependent’s
support?
First Name
1a Dependents.
Do Not include yourself or your spouse.
(See Instructions)
1b Total number of dependents claimed above. Enter total here and on
Form 40, Page 2, Part III, line 1 or Form 40NR, Page 2, Part V, line 1 ......................................
1b
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Schedule DS – Dependents Schedule
GO TO PAGE 2, PART III
*190005HF*
Complete the following information:
Enter the dependent/qualifying person’s name here:
Dependents/qualifying person’s Social Security Number:
What is the dependent’s/qualifying person’s relationship to you:
Do you rent or own the home maintained for the dependent/qualifying person? ............................
Are you married, divorced or legally separated?......................................................
If you answered yes, please provide the following information:
Date of Marriage?
Date of Divorce?
Date of Legal Separation?
Did the dependent(s)/ qualifying person(s) reside with you in your home? ................................
Did you pay more than 50% of the dependent(s)/ qualifying person(s) support? ...........................
PAGE 2
NAME(S) as shown on tax return (Do not enter name and social security number if shown on other side)
PRIMARY SOCIAL SECURITY NUMBER SPOUSE SOCIAL SECURITY NUMBER
Rent Own
Yes
No
Yes
No
Yes
No
SCHEDULE
DS & HOF 2019
( Form 40 or 40NR )
Schedule HOF – Head of Family Schedule
Return to Page 1
*191110NC*
ADOR
 1 Enter tax amount from Form 40, page 1, line 17 or Form 40NR, page 1, line 19 ...............
 2 Enter amount from Schedule CR, line 32 ...............................................
 3 Subtract line 2 from line 1............................................................
 4 Enter credit from Schedule OC, Part J, line 1 ............................................
 5 Subtract line 4 from line 3............................................................
 6 Enter Irrigation/Reservoir System Credit from Schedule IRC, Part II, line 20 ..................
 7 Subtract line 6 from line 5............................................................
 8 Enter School Transfer Credit amount from Schedule AATC, Part I, line 39 ....................
 9 Subtract line 8 from line 7. ...........................................................
10 Enter Contribution to Scholarship Granting Organization Credit
amount from Schedule AATC, Part III, line 20 ...........................................
11 Subtract line 10 from line 9...........................................................
12 Enter Adoption Credit from Schedule AAC, Part II, line 5 ..................................
13 Subtract line 12 from line 11..........................................................
14 Enter Historic Tax Rehabilitation Credit of 2013 from Schedule HTC, Part II, line 40 ............
15 Subtract line 14 from line 13..........................................................
16 Enter Career Technical Dual Enrollment Credit from Schedule DEC, Part II, line 20 ............
17 Subtract line 16 from line 15..........................................................
18 Enter Alabama Jobs Act Investment Credit from Schedule AJA, Part II, line 20 ................
19 Subtract line 18 from line 17..........................................................
20 Enter Alabama Renewal Act – Port Credit from Schedule ARA, Part II, line 20.................
21 Subtract line 20 from line 19..........................................................
22 Enter Alabama Renewal Act – Growing Alabama Credit from Schedule ARA, Part IV, line 20.....
23 Subtract line 22 from line 21..........................................................
24 Enter Apprenticeship Tax Credit from Schedule ATC, Part II, line 5 ..........................
25 Subtract line 24 from line 23..........................................................
26
Enter Small Business and Agribusiness Jobs Credit from Schedule SBA, Part III, line 20 ........
27 Subtract line 26 from line 25..........................................................
28 Enter Historic Tax Rehabilitation Credit of 2017 from Schedule HTC, Part III, line 4.............
29 Subtract line 28 from line 27..........................................................
CAPITAL CREDIT – You must attach Form KRCC and Schedule KRCC-I to your Alabama return.
30a Enter your Project Number assigned by the Alabama Department of Revenue
•
_______________________ .
30b Name of project entity entitled to the Capital Credit ________________________________________________________________
30c Enter Capital Credit allowable from Schedule KRCC-I, Part III, line 5.
FEIN of Entity
•
____________________________. .....................................
31 Net tax due Alabama. Subtract line 30c from line 29. If amount less than zero, enter zero.
Enter amount on Form 40, Page 1, line 18 or Form 40NR, Page 1, line 20....................
Alabama Department of Revenue
Net Tax Calculation
USE ONLY IF CLAIMING TAX CREDIT(S)
NAME
SOCIAL SECURITY NUMBER
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SCHEDULE
NTC& RC 2019
( Form 40 or 40NR )
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Check this box
for OC credit
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Go To Schedule OC
0
Go To Schedule IRC
0
0
Go To Schedule AATC
0
0
0
0
Go To Schedule AAC
0
0
0
Go To Schedule HTC
0
0
Go To Schedule DEC
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0
Go To Schedule AJA
0
0
Go To Schedule ARA
0
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0
0
Go To Schedule ATC
0
0
Go To Schedule SBA
0
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Return to Page 1
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Go to Schedule KRCC-I
*190011RC*
NAME(s) as shown on tax return (Do not enter name and social security number if shown on other side)
YOUR SOCIAL SECURITY NUMBER
PAGE 2
ADOR
 1 Refundable portion of Alabama Accountability Act of 2013 Credit
(Schedule AATC,Page 1, line 40)......................................................
 2 Refundable portion of Adoption Credit (Schedule AAC, Part 2, line 6) ........................
 3 Refundable portion of Historic Tax Rehabilitation Act of 2017 Credit
(Schedule HTC, Page 2, Part 3, line 5) .................................................
 4 Total Refundable Credit. Add lines 1 through 3.
Enter this amount here and on Page 1, line 25 of your return (Form 40 or Form 40NR) .........
SCHEDULE
NTC& RC 2019
( Form 40 or 40NR )
 1
 2
 3
 4
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Schedule RC – Refundable Credit
Schedule AATC
0
Schedule AAC
0
Schedule HTC
0
0
Go To Page 1
PART A  –  Basic Skills Education Credit
Attach this schedule to your Alabama return along with a copy of your approved certification notice issued by the Alabama
Department of Education. Enter your assigned Department of Education Certification Number ______________________________________________.
1 Name of employer/firm sponsoring the education program _________________________________________________________________________.
2 Name of approved provider _________________________________________________ Location ________________________________________.
3 Were all participants for whom you are claiming a tax credit continuously employed by you for at least 16 weeks?
Yes
No
4 If the answer to line 3 is yes, did employee(s) work at least 24 hours each week?
Yes
No
5 If the answer to lines 3 and 4 above is yes, enter the total expenses available for credit
(see instructions)
.................................................................................
6 Total maximum credit available. Multiply line 5 by 20% (.20) .............................................
7 Tax due Alabama from Form 40, page 1, line 17, or Form 40NR, page 1, line 19 ............................
8 CREDIT ALLOWABLE. Enter the amount from line 6 or 7, whichever is smaller .............................................................
PART B  –  Rural Physician Credit
1 Name of hospital and community where you live and provide medical services _________________________________________________________
_______________________________________________________________________________________________________________________.
2 Tax due Alabama from Form 40, page 1, line 17, or Form 40NR, page 1, line 19 ............................
3 Maximum Rural Physician Credit ...................................................................
4 CREDIT ALLOWABLE. Enter the amount from line 2 or 3, whichever is smaller .............................................................
PART C  –  Coal Credit
1 CREDIT ALLOWABLE .............................................................................................................
PART D  –  Alabama Enterprise Zone Act Credit
1 Enter amount from Schedule EZK1, Part II, page 2, line 13, or Schedule EZ, Part IV, page 2, line 13 ............................................
PART E  –  Full Employment Act of 2011 Credit.
Owners of qualified employers that are entities taxed under subchapters S
or K of the Internal Revenue Code will report their pro rata share of credit on line 6 below
.
Were you in business with 50 or fewer full and/or part-time employees on June 9, 2011?
Yes
No If “No”, you do not qualify for this credit.
1 Number of full time employees on 12-31-2018 ........................................................
2 Number of full time employees on 12-31-2017 ........................................................
3 Subtract line 2 from line 1. If less than or equal to zero, STOP! You do not qualify for credit. ..................
4 Number of qualifying new employees from line 3 that completed their first 12 months service in 2019 ..........
5 Multiply line 4 by $1,000.00 .........................................................................................................
6 Pro rata share of credit from Schedule K-1.............................................................................................
FEIN of entity _______________________________
(If credit from more than one entity, attach schedule.)
7 CREDIT ALLOWABLE. Add line 5 and line 6. ..........................................................................................
PART F  –  Veterans Employment Act.
For owners of qualified employers that are entities taxed under subchapters S
or K of the Internal Revenue Code, skip Lines 1 and 2 and report your pro rata share of credit on line 3 below.
Employee Credit
1 Number of unemployed veterans included in Part E, line 4 or Schedule SBA, Part II, line 6 ...................
2 Multiply line 1 by $2,000.00 .........................................................................................................
3 Pro rata share of credit from Schedule K-1.............................................................................................
FEIN of entity _______________________________
(If credit from more than one entity, attach schedule.)
4 CREDIT ALLOWABLE. Add line 2 and line 3. ..........................................................................................
PART G  –  Veterans Employment Act.
For owners of qualified employers that are entities taxed under subchapters S
or K of the Internal Revenue Code skip Lines 1 through 4 and report your pro rata share of credit on line 5 below.
Did this business start up after April 2, 2012?
Yes
No If “No”, you do not qualify for this credit.
Business Start-up Expenses Credit
1 Name and business ID number ______________________________________________________________________________________________.
2 Enter total amount of business start-up expenses......................................................
3 Maximum credit..................................................................................
4 Enter the lesser of line 2 or line 3.....................................................................................................
5 Pro rata share of credit from Schedule K-1.............................................................................................
FEIN of entity _______________________________
(If credit from more than one entity, attach schedule.)
6 CREDIT ALLOWABLE. Add line 4 and line 5. ..........................................................................................
Alabama Department of Revenue
Other Available Credits
ATTACH TO FORM 40 OR 40NR
SCHEDULE
OC
(FORM 40 OR 40NR)
2019
Your social security numberName(s) as shown on Form 40 or 40NR
$5,000 00
$2,000 00
ADOR
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*190012OC*
Reset Schedule OC
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PART H  –  Credit for Taxes paid to a Foreign Country
Note:
All dollar figures must be in U.S. dollars.
1 S Corporation/Partnership/Estate/Trust Name
•
_________________________________________________________________________________
2 FEIN
•
____________________________________
3 Name of country income earned in
•
__________________________________________________________________________________________
4 Your pro rata share in entity .....................................................................
5 Pro rata share of income from foreign operations ...................................................
6 Alabama tax imposed on pro rata share of income from foreign operations (line 5)........................
7 Pro rata share of tax due the foreign country as shown on that country's tax return .......................
8 Tax due Alabama from Form 40, page 1, line 17 ....................................................
9 Multiply line 7 by 50% (.50)......................................................................
10 CREDIT ALLOWABLE. Enter the lesser of line 6, line 8 or line 9 .........................................................................
PART I  –  Neighborhood Infrastructure Incentive Plan Credit
Note:
Do not include condominium, homeowner’s or neighborhood homeowner association fees paid.
1 Local Neighborhood Infrastructure Authority District Name and Address _______________________________________________________________
________________________________________________________________________________________________________________________
2 FEIN ____________________________________
3 Local Neighborhood Infrastructure Authority District Charter Number _________________________________________________________________
4 Date of original assessment _____________________________
5 Were you assessed by the Neighborhood Infrastructure Authority District between January 1, 2012 and December 31, 2015?
Yes
No
If “Yes” is selected, please complete lines 6 through 9 below. If “No” is selected, no credit is allowable.
6 Enter amount of voluntary assessment paid ........................................................
7 Multiply line 6 by 10% (.10)......................................................................
8 Maximum Allowable Credit ......................................................................
9 CREDIT ALLOWABLE. Enter the lesser of line 7 or line 8...............................................................................
PART J  –  Summary
1 TOTAL CREDITS ALLOWABLE. Add Part A, line 8, Part B, line 4, Part C, line 1, Part D, line 1, Part E, line 7, Part F, line 4, Part G, line 6,
Part H, line 10, and Part I, line 9, Enter the total here and on Schedule NTC, line 4 .........................................................
Page 2
Schedule OC
(Form 40 or 40NR) 2019
Name(s) as shown on Form 40 or 40NR Your social security number
10
9
1
$1,000 00
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8
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ADOR
*190013OC*
Reset Schedule OC
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Go To Schedule NTC
0
*190026IR*
Alabama Department of Revenue
Irrigation/Reservoir System Credit
SCHEDULE
IRC
2019
NAME(S) AS SHOWN ON TAX RETURN
PRIMARY SOCIAL SECURITY NO. SPOUSE SOCIAL SECURITY NO.
PART I – Current/Initial Year Irrigation/Reservoir System Credit
Irrigation or Reservoir System Credits are limited to one system purchase per taxpayer.
A. Name and address of trade or business claiming credit ____________________________________________________________
________________________________________________________________________________________________________
B. NAICS Code of trade or business _____________________________________________________________________________
C. Did you file a Schedule F for this year?
Yes    No
D. Alabama Department of Agriculture and Industries Certificate Number
•
______________________
E. Type of Credit
Select either the purchase or conversion of irrigation system checkbox or the construction of reservoir checkbox. You cannot select
both. However, the pro-rata share of credit checkbox can be selected in addition to either.
•
Purchase or conversion of irrigation system.
Complete lines 1 through 6 and 11 through 14 below. Skip lines 7 and 10.
•
Construction of reservoir.
Skip lines 1 through 6 and complete lines 7 through 14 below.
•
Pro-rata share of credit from Subchapter S or K.
Complete lines 12 through 14 below.
1. Purchase cost and installation costs of irrigation system ......................................
2. Conversion costs to convert from fuel to electricity ...........................................
3. Add lines 1 and 2 .........................................................................
4. Multiply line 3 by 20% (.20) not to exceed $10,000 ............
5. Multiply line 3 by 10% (.10) not to exceed $50,000 ............
6. Enter the greater of line 4 or line 5..........................................................
 7 Cost of qualified reservoir construction ......................................................
8. Multiply line 7 by 20% (.20) not to exceed $10,000 ............
9. Multiply line 7 by 10% (.10) not to exceed $50,000 ............
10. Enter the greater of line 8 or line 9..........................................................
11. Enter the amount from either line 6 or line 10, but not both ....................................
12. Pro rata share of credit from Schedule K-1 ..................................................
FEIN of entity
•
_________________________
13. Maximum credit allowable. Add line 11 and line 12 .........................................
14. Enter
Tax Due from Schedule NTC, line 5 ...................................................
•
•
•
•
•
•
•
•
•
•
•
In order to receive the Irrigation/Reservoir System Credit, please attach Alabama Department of Agriculture and Industries
Certificate to verify the purchase, installation and/or conversion costs. If the certification is not attached, no credit will be allowed.
PART II – Application of Irrigation/Reservoir System Credit
Do you have an Irrigation/Reservoir System Credit carryforward from a prior year?
•
Yes   
•
No
If “Yes”, complete the section below as needed. If “No”, skip lines 1 through 15 and complete lines 16 through 20 below.
1. Enter carryforward amount from prior tax year (
•
_______) ...................................
2. Enter amount from Part I, line 14 ...........................................................
3. Amount of credit applied. Enter the lesser of line 1 or line 2 ....
4. Unused tax liability limitation. Subtract line 3 from line 2 ......................................
5. Carryforward amount. Subtract line 3 from line 1 .............................................
6. Enter carryforward amount from prior tax year (
•
_______) ...................................
7. Enter amount from line 4 ..................................................................
8. Amount of credit applied. Enter the lesser of line 6 or line 7 ....
9. Unused tax liability limitation. Subtract line 8 from line 7 ......................................
10. Carryforward amount. Subtract line 8 from line 6 .............................................
ADOR
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*190027IR*
Schedule IRC
2019 PAGE 2
ADOR
NAME(S) AS SHOWN ON TAX RETURN
PRIMARY SOCIAL SECURITY NO. SPOUSE SOCIAL SECURITY NO.
11. Enter carryforward amount from prior tax year (
•
_______) ...................................
12. Enter amount from line 9 ..................................................................
13. Amount of credit applied. Enter the lesser of line 11 or line 12 ..
14. Unused tax liability limitation. Subtract line 13 from line 12 ....................................
15. Carryforward amount. Subtract line 13 from line 11...........................................
16. Enter amount from Part I, line 13 ...........................................................
17. Enter amount from line 14. If no carryforward credits, enter amount from Part I, line 14 ..........
18. Amount of credit applied. Enter the lesser of line 16 or line 17 ..
19. Carryforward amount. Subtract line 18 from line 16 ..........................................
20. Total credit(s) applied. Add line 3, line 8, line 13, and line 18.
Enter here and on Schedule NTC, line 6 ....................................................
*Unused Irrigation/Reservoir System Credit may be carried forward for a maximum of five years.
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17
19
20
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Go To Schedule NTC
*190024HC*
Alabama Department of Revenue
Historic Tax Rehabilitation Credit
SCHEDULE
HTC
2019
 2. Total Credit – Add lines 1a, 1b and 1c.......................................................
 3. Enter Tax Due from Schedule NTC, line 13 ..................................................
 4. Pro rata share of credit from Schedule K-1, if applicable ..................................
FEIN of entity
•
__________________________________
 5. Current Credit Available. Add line 2 and line 4 ...............................................
PART II – Application of Historic Tax Rehabilitation Credit of 2013
Do you have a Historic Tax Rehabilitation Credit carryforward from a prior year?
•
Yes   
•
No
If “Yes”, complete the section below as needed. If “No”, skip lines 1 through 35 and complete lines 36 through 40.
 1. Project number
•
_____________________________
 2. Date placed in service
•
_______________________
 3. Enter carryforward amount from prior tax year (
•
_______ ) ...................................
 4. Enter amount from Part I, line 3 ............................................................
 5. Amount of credit applied. Enter lesser of line 3 or line 4 ........
 6. Unused tax liability limitation. Subtract line 5 from line 4 ......................................
 7. Carryforward amount. Subtract line 5 from line 3 .............................................
 8. Project number
•
_____________________________
 9. Date placed in service
•
_______________________
10. Enter carryforward amount from prior tax year (
•
_______ ) ...................................
11. Enter amount from line 6 ..................................................................
12. Amount of credit applied. Enter lesser of line 10 or line 11 ......
13. Unused tax liability limitation. Subtract line 12 from line 11 ....................................
14. Carryforward amount. Subtract line 12 from line 10 ..........................................
15. Project number
•
_____________________________
16. Date placed in service
•
_______________________
17. Enter carryforward amount from prior tax year (
•
_______ ) ...................................
18. Enter amount from line 13 .................................................................
19. Amount of credit applied. Enter lesser of line 17 or line 18......
20. Unused tax liability limitation. Subtract line 19 from line 18 ....................................
21. Carryforward amount. Subtract line 19 from line 17 ..........................................
NAME OF CERTIFICATE HOLDER
FEIN OR SOCIAL SECURITY NUMBER OF CERTIFICATE HOLDER
PART I – Historic Tax Rehabilitation Credit of 2013 – For project numbers prior to 2018. See Part III for 2018 and forward project numbers.
A copy of the Tax Credit Certificate, Transfer Tax Credit Certificate or Recipient Tax Credit Certificate must be attached to the
return. Subchapter K and S members or partners must attach the Recipient Tax Credit Certificate received from the pass-
through entity. If this information is not attached, no credit will be allowed.
 1. Amount of tax credit certificate issued by the Historic Tax Commission for any project placed in service this year.
Project Number Date Placed In Service Credit Amount
ADOR
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1a
1b
1c
 5
12
19
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10
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18
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Reset Schedule HTC
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0
*190025HC*
22. Project number
•
_____________________________
23. Date placed in service
•
_______________________
24. Enter carryforward amount from prior tax year (
•
_______ ) ...................................
25. Enter amount from line 20 .................................................................
26. Amount of credit applied. Enter lesser of line 24 or line 25......
27. Unused tax liability limitation. Subtract line 26 from line 25 ....................................
28. Carryforward amount. Subtract line 26 from line 24 ..........................................
29. Project number
•
_____________________________
30. Date placed in service
•
_______________________
31. Enter carryforward amount from prior tax year (
•
_______ ) ...................................
32. Enter amount from line 27 .................................................................
33. Amount of credit applied. Enter lesser of line 31 or line 32......
34. Unused tax liability limitation. Subtract line 33 from line 32 ....................................
35. Carryforward amount. Subtract line 33 from line 31 ..........................................
36. Enter amount from Part I, line 5 ............................................................
37. Enter amount from line 34. If no carryforward credits, enter amount from Part I, line 3 ...........
38. Amount of credit applied. Enter lesser of line 36 or line 37......
39. Carryforward amount. Subtract line 38 from line 36 ..........................................
40. Total credit(s) applied. Add line 5, line 12, line 19, line 26, line 33, and line 38.
Enter here and on Schedule NTC, line 14 ...................................................
*Unused Historic Rehabilitation Credit may be carried forward for a maximum of ten years.
2019 Schedule HTC Page 2
ADOR
PART III – Refundable Historic Tax Rehabilitation Credit of 2017 – For project numbers beginning with 2018 and forward.
A copy of the Tax Credit Certificate or Transfer Tax Credit Certificate must be attached to the return. If this information is not
attached, no credit will be given.
 1. Amount of tax credit certificate issued by the Historic Tax Commission for any project placed in service this year.
 2. Total Credit – Add lines 1a, 1b and 1c.......................................................
 3. Enter Tax Due from Schedule NTC, line 27 ..................................................
 4. Enter the lesser of line 2 or line 3. Enter amount here and on Schedule NTC, line 28...........
 5. Refundable Amount. Subtract line 4 from line 2. Enter amount here and on
Schedule RC, line 3 .......................................................................
Project Number Date Placed In Service Credit Amount
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33
38
24
25
27
28
31
32
34
35
36
37
39
40
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1a
1b
1c
0
0
0
Go To Schedule NTC
0
0
0
GO TO Schedule RC
0
0
*190023DE*
Alabama Department of Revenue
Career Technical Dual Enrollment Credit
SCHEDULE
DEC
2019
NAME(S) AS SHOWN ON TAX RETURN
PRIMARY SOCIAL SECURITY NO. SPOUSE SOCIAL SECURITY NO.
PART I – Current Year Career Technical Dual Enrollment Credit
A copy of the Department of Post-Secondary Education Tax Credit must be attached to this return. If the certification is not
attached, no credit will be allowed.
1.
Amount Contributed this year (Department of Post-Secondary Education Tax Credit Certificate)..
2. Amount of Current Credit — Multiply line 1 by .50 ............................................
3. Enter Tax Due from Schedule NTC, line 15 ..................................................
4. Multiply line 3 by .50 ......................................................................
5. Maximum Credit Allowable .................................................................
6. Enter the lesser of line 2 or line 5 ...........................................................
7. Amount of Current Credit – Pro rata share of credit from Schedule K-1.........................
FEIN of entity
•
________________________________ .
8. Current Credit Available. Add line 6 and line 7..............................................
PART II – Application of Career Technical Dual Enrollment Credit
Do you have a Career Technical Dual Enrollment Credit carryforward from a prior year?
•
Yes   
•
No
If “Yes”, complete the section below as needed. If “No”, skip lines 1 through 15 and complete lines 16 through 20.
1. Enter carryforward amount from prior tax year (
•
_______) ...................................
2. Enter amount from Part I, line 4 ............................................................
3. Amount of credit applied. Enter the lesser of line 1 or line 2 ....
4. Unused tax liability limitation. Subtract line 3 from line 2 ......................................
5. Carryforward amount. Subtract line 3 from line 1 .............................................
6. Enter carryforward amount from prior tax year (
•
_______) ...................................
7. Enter amount from line 4 ..................................................................
8. Amount of credit applied. Enter the lesser of line 6 or line 7 ....
9. Unused tax liability limitation. Subtract line 8 from line 7 ......................................
10. Carryforward amount. Subtract line 8 from line 6 .............................................
11. Enter carryforward amount from prior tax year (
•
_______) ...................................
12. Enter amount from line 9 ..................................................................
13.
Amount of credit applied. Enter the lesser of line 11 or line 12 ..
14. Unused tax liability limitation. Subtract line 13 from line 12 ....................................
15. Carryforward amount. Subtract line 13 from line 11...........................................
16. Enter amount from Part I, line 8 ............................................................
17. Enter amount from line 14. If no carryforward credits, enter amount from Part I, line 4 ...........
18.
Amount of credit applied. Enter the lesser of line 16 or line 17 ..
19. Carryforward amount. Subtract line 18 from line 16 ..........................................
20.
Total credit(s) applied. Add line 3, line 8, line 13, and line 18.
Enter here and on Schedule NTC, line 16 ...................................................
*Unused Career Technical Dual Enrollment Credit may be carried forward for a maximum of three years.
ADOR
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•
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•
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•
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•
•
•
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500,000  00
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 9
10
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12
14
15
16
17
19
20
 3
 8
13
18
0
0
0
0
0
0
0
0
Go To Schedule NTC
0
*190019AJ*
Alabama Department of Revenue
Alabama Jobs Act – Investment Credit
SCHEDULE
AJA
2019
NAME(S) AS SHOWN ON TAX RETURN
PRIMARY SOCIAL SECURITY NO. SPOUSE SOCIAL SECURITY NO.
PART I – Current Year Alabama Jobs Act Investment Credit
If business entity is a sole proprietor, a copy of the certification must be attached, otherwise, no credit will be allowed. If busi-
ness entity is a Subchapter S or K, skip line 1 and indicate your annual allocated amount on line 2.
Approved Company Name
•
____________________________________________________________________________________
FEIN or SSN of Approved Company
•
_____________________________________________________________________________
Project Number
•
_____________________________________________________________________________________________
Enter Tax Year Annual Investment Tax Credit Certificate was granted
•
___________________________________________________
1. Investment Credit amount from Annual Investment Tax Credit Certificate........................
2. Allocated share of credit from Schedule-K-1..................................................
FEIN of entity
•
__________________________
3. Maximum credit allowable. Add line 1 and line 2.............................................
4. Enter Tax Due from Schedule NTC, line 17...................................................
PART II – Application of Alabama Jobs Act Investment Credit
Do you have an Alabama Jobs Act Investment Credit carryforward from a prior year?
•
Yes   
•
No
If “Yes”, complete the section below as needed. If “No”, skip lines 1 through 15 and complete lines 16 through 20.
 1. Enter carryforward amount from prior tax year (
•
_______) ...................................
 2. Enter amount from Part I, line 4 ............................................................
 3. Amount of credit applied. Enter the lesser of line 1 or line 2 ....
 4. Unused tax liability limitation. Subtract line 3 from line 2 ......................................
 5. Carryforward amount. Subtract line 3 from line 1 .............................................
 6. Enter carryforward amount from prior tax year (
•
_______) ...................................
 7. Enter amount from line 4 ..................................................................
 8. Amount of credit applied. Enter the lesser of line 6 or line 7 ....
 9. Unused tax liability limitation. Subtract line 8 from line 7 ......................................
10. Carryforward amount. Subtract line 8 from line 6 .............................................
11.
Enter carryforward amount from tax year (
•
_______) ........................................
12. Enter amount from line 9 ..................................................................
13. Amount of credit applied. Enter lesser of line 11 or line 12 ......
14. Unused tax liability limitation. Subtract line 13 from line 12 ....................................
15. Carryforward amount. Subtract line 13 from line 11...........................................
16. Enter amount from Part I, line 3 ............................................................
17. Enter amount from line 14. If no carryforward credits, enter amount from Part I, line 4 ...........
18. Amount of credit applied. Enter the lesser of line 16 or line 17 ..
19. Carryforward amount. Subtract line 18 from line 16 ..........................................
20. Total credit(s) applied. Add line 3, line 8, and line 13 and 18.
Enter here and on Schedule NTC, line 18 ...................................................
*Any unused Alabama Jobs Act Investment Credits may be carried forward for a maximum of 5 years.
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18
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ADOR
Reset Schedule AJA
Go To Schedule NTC
0
Go To Schedule NTC
0
0
0
*190020AR*
Alabama Department of Revenue
Alabama Renewal Act Credit
SCHEDULE
ARA
2019
NAME(S) AS SHOWN ON TAX RETURN
PRIMARY SOCIAL SECURITY NO. SPOUSE SOCIAL SECURITY NO.
PART I – Alabama Renewal Act – Port Credit – In order to receive credit, please attach a copy of your Certification of Port Credit from
the Alabama Department of Commerce.
Company Name ______________________________________________________________________________________________
Company Address ____________________________________________________________________________________________
____________________________________________________________________________________________________________
FEIN or SSN of Qualifying Project ________________________________________________________________________________
 1. Port Credit amount certified ................................................................
 2. Pro Rata share from Schedule K-1 .........................................................
FEIN of entity
•
______________________ (If credit from more than one entity, attach schedule.)
 3. Total Credit Available. Add line 1 and line 2 ..................................................
 4. Enter Tax Due from Schedule NTC, line 19 ..................................................
PART II – Application of Alabama Renewal Act – Port Credit Carryforward
Do you have an Alabama Renewal Act – Port Credit carryforward from a prior year?
•
Yes   
•
No
If “Yes”, complete the section below as needed. If “No”, skip lines 1 through 15 and complete lines 16 through 20.
 1. Enter carryforward amount from prior tax year (
•
_______) ...................................
 2. Enter amount from Part I, line 4 ............................................................
 3. Amount of credit applied. Enter the lesser of line 1 or line 2 ....
 4. Unused tax liability limitation. Subtract line 3 from line 2 ......................................
 5. Carryforward amount. Subtract line 3 from line 1 .............................................
 6. Enter carryforward amount from prior tax year (
•
_______) ...................................
 7. Enter amount from line 4 ..................................................................
 8. Amount of credit applied. Enter the lesser of line 6 or line 7 ....
 9. Unused tax liability limitation. Subtract line 8 from line 7 ......................................
10. Carryforward amount. Subtract line 8 from line 6 .............................................
11. Enter carryforward amount from prior tax year (
•
_______) ...................................
12.
Enter amount from line 9 ..................................................................
13. Amount of credit applied. Enter the lesser of line 11 or line 12 ..
14. Unused tax liability limitation. Subtract line 13 from line 12 ....................................
15. Carryforward amount. Subtract line 13 from line 11...........................................
16. Enter amount from Part I, line 3 ............................................................
17. Enter amount from line 14. If no carryforward credits, enter amount from Part I, line 4 ...........
18. Amount of credit applied. Enter the lesser of line 16 or line 17 ..
19. Carryforward amount. Subtract line 18 from line 16 ..........................................
20. Total credit(s) applied. Add line 3, line 8, line 13, and line 18.
Enter here and on Schedule NTC, line 20 ...................................................
*Unused Alabama Renewal Act – Port Credit may be carried forward for a maximum of five years.
ADOR
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*190021AR*
Schedule ARA
2019 PAGE 2
ADOR
NAME(S) AS SHOWN ON TAX RETURN
PRIMARY SOCIAL SECURITY NO. SPOUSE SOCIAL SECURITY NO.
PART III – Alabama Renewal Act – Growing Alabama Credit
Name of Economic Development Organization
•
Address of Economic Development Organization
•
 1. Amount(s) contributed to above organization this year........................................
 2. Enter amount from Schedule NTC, line 21...................................................
 3. Multiply line 2 by 50% (.50) and enter amount here ..........................................
PART IV – Application of Alabama Renewal Act – Growing Alabama Credit
Do you have a Growing Alabama Credit carryforward from a prior year?
•
Yes   
•
No
If “Yes”, complete the section below as needed. If “No”, skip lines 1 through 15 and complete lines 16 through 20.
 1. Enter carryforward amount from prior tax year (
•
_______) ...................................
 2. Enter amount from Part III, line 3 ...........................................................
 3. Amount of credit applied. Enter lesser of line 1 or line 2 ........
 4. Unused tax liability limitation. Subtract line 3 from line 2 ......................................
 5. Carryforward amount. Subtract line 3 from line 1 .............................................
 6. Enter carryforward amount from prior tax year (
•
_______) ...................................
 7. Enter amount from line 4 ..................................................................
 8. Amount of credit applied. Enter the lesser of line 6 or line 7 ....
 9. Unused tax liability limitation. Subtract line 8 from line 7 ......................................
10. Carryforward amount. Subtract line 8 from line 6 .............................................
11. Enter carryforward amount from prior tax year (
•
_______) ...................................
12. Enter amount from line 9 ..................................................................
13. Amount of credit applied. Enter the lesser of line 11 or line 12 ..
14. Unused tax liability limitation. Subtract line 13 from line 12 ....................................
15. Carryforward amount. Subtract line 13 from line 11...........................................
16. Enter current credit amount from Part III, line 1 ..............................................
17. Enter amount from line 14. If no carryforward credits, enter amount from Part III, line 3 ..........
18. Amount of credit applied. Enter the lesser of line 16 or line 17 ..
19.
Carryforward amount. Subtract line 18 from line 16 ..........................................
20. Total credit(s) applied. Add line 3, line 8, line 13, and line 18.
Enter here and on Schedule NTC, line 22 ...................................................
*Unused Alabama Renewal Act – Growing Alabama Credit may be carried forward for a maximum of five years.
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*190022AT*
Alabama Department of Revenue
Apprenticeship Tax Credit
SCHEDULE
ATC
2019
NAME(S) AS SHOWN ON TAX RETURN
PRIMARY SOCIAL SECURITY NO. SPOUSE SOCIAL SECURITY NO.
PART I – Apprenticeship Employer Information
If business entity is a sole proprietor, a copy of the Alabama Apprenticeship Tax Credit Certificate must be attached to this
return, otherwise, no credit will be allowed. If business is a Subchapter S or K, skip Part I and indicate your pro-rata share of
credit on Part II, line 2.
Apprenticeship Employer Name
•
_________________________________________________________________________________
Apprenticeship Employer Address
•
_______________________________________________________________________________
____________________________________________________________________________________________________________
Apprenticeship Employer FEIN or SSN
•
____________________________________________________________________________
Rapids Sponsor ID
•
___________________________________________________________________________________________
PART II – Calculation of Apprenticeship Tax Credit
 1. Credit from 2019 Alabama Apprenticeship Tax Credit
Certificate .................................................
 2. Pro rata share of credit from Schedule K-1 if applicable ........
FEIN of entity
•
______________________
(if credit from more than one entity, attach schedule)
 3. Credit available. Add line 1 and line 2 .......................................................
 4. Enter tax due from Schedule NTC, line 23...................................................
 5. Credit allowable. Enter the lesser of line 3 or line 4.
Enter this amount on line 24 of Schedule NTC ...............................................
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ADOR
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0
*190028SB*
Alabama Department of Revenue
Small Business and Agribusiness Jobs Credit
SCHEDULE
SBA
2019
NAME(S) AS SHOWN ON TAX RETURN
PRIMARY SOCIAL SECURITY NO. SPOUSE SOCIAL SECURITY NO.
PART I – Small Business Employer Information
Alabama Small Business Employer Name __________________________________________________________________________
Alabama Small Business Employer Address ________________________________________________________________________
____________________________________________________________________________________________________________
Alabama Small Business Employer FEIN or SSN _____________________________________________________________________
Is your headquarters or principal place of business located in Alabama?
Yes    No
Is your entity formed, organized or qualified to do business in Alabama?
Yes    No
Did you have 75 or fewer full-time and part-time employees, not including new employees that credit is being claimed,
during the tax year?
Yes    No
If you checked “No” to any of the questions above,
you do not qualify for this credit.
PART II – Current Year Small Business and Agribusiness Jobs Credit
 1. Number of full time Alabama employees on 12-31-2019........
 2. Number of full time Alabama employees on 07-24-2016.....
 3. Net employee growth. Subtract line 2 from line 1. If less than
zero, STOP! You do not have a credit ........................
 4. Number of qualifying new employees on line 3 for whom
you claimed a credit for in prior tax year(s)....................
 5. Subtract line 4 from line 3 ...................................
 6. Number of qualifying new full time employees on line 5 that
completed their first 12 months service in 2019.
This amount
cannot be greater than line 5
.................................
 7. Multiply line 6 by $1,500.00 ................................................................
 8. Pro rata share of credit from Schedule K-1 ..................................................
FEIN of entity
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_____________________
(If credit from more than one entity, attach schedule.)
 9. CREDIT ALLOWABLE. Add line 7 and line 8 ................................................
10. Enter Tax Due from Schedule NTC, line 25 ..................................................
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You cannot take this credit if you have already claimed the Full Employment Act of 2011 Credit for new employees on
Schedule OC, Part E. If you have a pro-rata share of credit from Subchapter S or K, skip Part I. Complete Part II, lines 8
through 10 and Part III.
ADOR
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PART III – Application of Small Business and Agribusiness Jobs Credit
Do you have a Small Business and Agribusiness Jobs Credit carryforward from a prior year?
•
Yes   
•
No
If “Yes”, complete the section below as needed. If “No”, skip lines 1 through 15 and complete lines 16 through 20.
 1. Enter carryforward amount from prior tax year (
•
_______) ...................................
 2. Enter amount from Part II, line 10...........................................................
 3. Amount of credit applied. Enter lesser of line 1 or line 2 .......
 4. Unused tax liability limitation. Subtract line 3 from line 2 ......................................
 5. Carryforward amount. Subtract line 3 from line 1 .............................................
 6. Enter carryforward amount from prior tax year (
•
_______) ...................................
 7. Enter amount from line 4 ..................................................................
 8. Amount of credit applied. Enter the lesser of line 6 or line 7 ....
 9. Unused tax liability limitation. Subtract line 8 from line 7 ......................................
10. Carryforward amount. Subtract line 8 from line 6 .............................................
11. Enter carryforward amount from prior tax year (
•
_______) ...................................
12. Enter amount from line 9 ..................................................................
13. Amount of credit applied. Enter the lesser of line 11 or line 12 ..
14. Unused tax liability limitation. Subtract line 13 from line 12 ....................................
15. Carryforward amount. Subtract line 13 from line 11...........................................
16. Enter amount from Part II, line 9............................................................
17. Enter amount from line 14. If no carryforward credits, enter amount from Part II, line 10 .........
18. Amount of credit applied. Enter lesser of line 16 or line 17......
19. Carryforward amount. Subtract line 18 from line 16 ..........................................
20. Total credit(s) applied. Add line 3, line 8, line 13, and line 18.
Enter here and on Schedule NTC, line 26 ...................................................
*Unused Small Business and Agribusiness Jobs Credit may be carried forward for a maximum of three years.
ADOR
*190029SB*
2019 Schedule SBA Page 2
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*191117AA*
ADOR
Alabama Department of Revenue
Alabama Accountability Tax Credit
SCHEDULE
AATC 2019
NAME(S) AS SHOWN ON TAX RETURN
PRIMARY SOCIAL SECURITY NO. SPOUSE SOCIAL SECURITY NO.
PART I
ALABAMA DEPARTMENT OF REVENUE
Credit for Transferring from Failing Public School to Nonfailing Public School or Nonpublic School
 1 Name of student:
•
 2 Social security number of student:
•
 3 Name of failing school attended or zoned for:
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 4 Name of school transferred to:
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 5 Grade level at time of transfer:
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 6 Date of enrollment at nonfailing public school or nonpublic school:
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 7 80% of the average annual cost of attendance for an Alabama public K-12 student ........................
 8 Actual cost of attending nonfailing public school or nonpublic school ....................................
 9 Enter the lesser of line 7 or line 8 ................................................................
10 Name of student:
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11 Social security number of student:
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12 Name of failing school attended or zoned for:
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13 Name of school transferred to:
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14 Grade level at time of transfer:
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15 Date of enrollment at nonfailing public school or nonpublic school:
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16 80% of the average annual cost of attendance for an Alabama public K-12 student ........................
17 Actual cost of attending nonfailing public school or nonpublic school ....................................
18 Enter the lesser of line 16 or line 17 ..............................................................
19 Name of student:
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20 Social security number of student:
•
21 Name of failing school attended or zoned for:
•
22 Name of school transferred to:
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23 Grade level at time of transfer:
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24 Date of enrollment at nonfailing public school or nonpublic school:
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25 80% of the average annual cost of attendance for an Alabama public K-12 student ........................
26 Actual cost of attending nonfailing public school or nonpublic school ....................................
27 Enter the lesser of line 25 or line 26 ..............................................................
28 Name of student:
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29 Social security number of student:
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30 Name of failing school attended or zoned for:
•
31 Name of school transferred to:
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32 Grade level at time of transfer:
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33 Date of enrollment at nonfailing public school or nonpublic school:
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34 80% of the average annual cost of attendance for an Alabama public K-12 student ........................
35 Actual cost of attending nonfailing public school or nonpublic school ....................................
36 Enter the lesser of line 34 or line 35 ..............................................................
37 Enter amount from Schedule NTC, line 7 ..........................................................
38 Add the amounts from line 9, line 18, line 27, and line 36..............................................
39 Enter the lesser of line 37 or line 38. Enter amount here and on Schedule NTC, line 8......................
40 Refundable amount. Subtract line 39 from line 38. Enter amount here and on
Schedule RC, line 1 ............................................................................
4,154  00
4,154  00
4,154  00
4,154  00
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Reset Schedule AATC
-This form has been enhanced to complete all calculations and to
compute the amount of tax due. Just key in your data prior to printing
the form. If you choose to use the fill-in option, PLEASE DO NOT
HANDWRITE ANY OTHER DATA ON THE FORM OTHER THAN
YOUR SIGNATURE. Also, do not attach your pre-printed label to this
form. It will cause problems with processing. This information will be
contained in the 2-D barcode when you print the form.
-It has also been enhanced to print a two dimensional (2D) barcode.
The PRINT FORM button MUST be used to generate the (2D) barcode
which contains data entered on the form. The use of a 2D barcode
vastly improves processing of your return and reduces the costs
associated with processing your return.
0
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0
0
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Go To Schedule RC
0
*190018AA*
 1 Enter carryforward amount from prior tax year (
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___________) .......................................
 2 Enter amount from Part II, line 5..................................................................
 3 Amount of credit applied. Enter lesser of line 1 or line 2 ................
 4 Unused tax liability limitation. Subtract line 3 from line 2 ..............................................
 5 Carryforward amount. Subtract line 3 from line 1 ....................................................
 6 Enter carryforward amount from prior tax year (
•
___________) .......................................
 7 Enter amount from line 4........................................................................
 8 Amount of credit applied. Enter the lesser of line 6 or line 7.............
 9 Unused tax liability limitation. Subtract line 8 from line 7 ..............................................
10 Carryforward amount. Subtract line 8 from line 6 ....................................................
11 Enter carryforward amount from prior tax year (
•
___________) .......................................
12 Enter amount from line 9........................................................................
13 Amount of credit applied. Enter the lesser of line 11 or line 12...........
14 Unused tax liability limitation. Subtract line 13 from line 12 ............................................
15 Carryforward amount. Subtract line 13 from line 11 ..................................................
16 Enter amount from Part II, line 7..................................................................
17 Enter amount from line 14. If no carryforward credits enter amount from Part II, line 5......................
18 Amount of credit applied. Enter lesser of line 16 or line 17 ..............
19 Carryforward amount. Subtract line 18 from line 16 ..................................................
20 Total credit(s) applied. Add line 3, line 8, line 13, and line 18.
Enter here and on Schedule NTC, line 10 ..........................................................
*Unused Scholarship Contribution Credit may be carried forward for a maximum of three years.
PART III
ALABAMA DEPARTMENT OF REVENUE
Scholarship Contribution Credit Application
Schedule AATC (2019) Page 2
ADOR
 1 Name of Scholarship Granting Organization:
 2 Address of Scholarship Granting Organization:
 3 Amount contributed for scholarship(s) ..............................
 4 Enter amount from Schedule NTC, line 9 ..........................................................
 5 Multiply line 4 by 50% (.50)......................................................................
 6 Maximum credit allowable for current year contribution ................
 7 Credit allowable. Enter the lesser of line 3 or line 6 ..................................................
$50,000  00
PART II
ALABAMA DEPARTMENT OF REVENUE
Credit for Contributing to Scholarship Granting Organization
Do you have a Scholarship Contribution Credit carryforward from a prior year?     
•
 Yes    
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 No
If “Yes”, complete the section below as needed.
If “No”, skip lines 1 through 15 and complete lines 16 through 20.
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*191116AC*
$1,000 00
ADOR
Alabama Department of Revenue
Alabama Adoption Tax Credit
PART I – Information about your eligible “child/children”
 1 Name of Child
•
________________________________________________________________________________________
 2 Social Security Number of Child
•
__________________________________________________________________________
 3 Address of Child
•
_________________________________________________________________________________________
 4 Name of Birth Mother
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___________________________________________________________________________________
 5 Address of Birth Mother
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__________________________________________________________________________________
 6 Name of Adoption Agency
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________________________________________________________________________________
 7 Address of Adoption Agency
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______________________________________________________________________________
 8 Name of Child
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________________________________________________________________________________________
 9 Social Security Number of Child
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__________________________________________________________________________
10 Address of Child
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_________________________________________________________________________________________
11 Name of Birth Mother
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___________________________________________________________________________________
12 Address of Birth Mother
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__________________________________________________________________________________
13 Name of Adoption Agency
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________________________________________________________________________________
14 Address of Adoption Agency
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______________________________________________________________________________
15 Name of Child
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________________________________________________________________________________________
16 Social Security Number of Child
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__________________________________________________________________________
17 Address of Child
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_________________________________________________________________________________________
18 Name of Birth Mother
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___________________________________________________________________________________
19 Address of Birth Mother
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__________________________________________________________________________________
20 Name of Adoption Agency
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________________________________________________________________________________
21 Address of Adoption Agency
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______________________________________________________________________________
22 Name of Child
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________________________________________________________________________________________
23 Social Security Number of Child
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__________________________________________________________________________
24 Address of Child
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_________________________________________________________________________________________
25 Name of Birth Mother
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___________________________________________________________________________________
26 Address of Birth Mother
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__________________________________________________________________________________
27 Name of Adoption Agency
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________________________________________________________________________________
28 Address of Adoption Agency
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______________________________________________________________________________
PART II – Adoption Credit
 1 Enter total number of children adopted from Part 1 .....................................
 2 Allowable credit per child ..........................................................
 3 Multiply line 1 by line 2 ............................................................
 4 Enter amount from Schedule NTC, line 11 ............................................
 5 Enter the lesser of line 3 or line 4.
Enter amount here and on Schedule NTC, line 12 .....................................
 6 Refundable Amount. Subtract line 5 from line 3. Enter amount here and
on Schedule RC, line 2 ...........................................................
SCHEDULE
AAC 2019
NAME(S) AS SHOWN ON TAX RETURN
PRIMARY SOCIAL SECURITY NO. SPOUSE SOCIAL SECURITY NO.
 1
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Reset Schedule AAC
-This form has been enhanced to complete all calculations
and to compute the amount of tax due. Just key in your data
prior to printing the form. If you choose to use the fill-in option,
PLEASE DO NOT HANDWRITE ANY OTHER DATA ON THE
FORM OTHER THAN YOUR SIGNATURE. Also, do not
attach your pre-printed label to this form. It will cause
problems with processing. This information will be contained
in the 2-D barcode when you print the form.
-It has also been enhanced to print a two dimensional (2D)
barcode. The PRINT FORM button MUST be used to
generate the (2D) barcode which contains data entered on the
form. The use of a 2D barcode vastly improves processing of
your return and reduces the costs associated with processing
your return.
0
0
Go To Schedule NTC
0
Go To Schedule RC
0
*191114KI*
PART III - CAPITAL CREDIT CALCULATION
PART II - PROJECT INFORMATION
INSTRUCTIONS
1. Recipient's share of project income in Alabama (Form K-RCC, Part III, line 3)
.................
2. Recipient's Alabama tax liability generated by project income (See Part IV below for allocation method).
3. Recipient's share of capital credit available for this tax year (Form K-RCC, Part III, line 5)
..........
4. Capital credit eligible to be applied to recipient's tax liability (enter lesser of line 2 and line 3)
.......
5. Total Capital credit eligible to be applied to recipient's tax liability. Total line 4 for all projects. Enter this amount here and on Schedule NTC line 30c
......
Project Number
.............
Project's Placed in Service Date.
..
Project Entity Name
..........
Distributing Entity Name
........
Distributing Entity FEIN
........
Recipient’s Name:
•
________________________________________________________________________________________ Social Security Number:
•
____________________
This schedule is used to calculate the receipient's tax liability generated from the qualiyfing project. Schedule KRCC-I and a copy of Form K-RCC (as received from the distributing entity)
for each project must be attached to the income tax return. If recipient is using the allocation method to determine the Alabama tax liability generated by project income, complete Part IV.
If using the with/without method, see instructions below.
Step 1 – If the with/without method is chosen, you must complete two federal income tax returns through the tax liability line. The return to be filed with the Internal Revenue Service
should include the income from the project operations. A second return must be completed through the tax liability line but should not include the project income in Alabama. Any
deductions limited by the amount of adjusted gross income must also be adjusted in the second return before computing the tax liability. The federal income tax deduction related to the
project income in Alabama is the difference in the amount shown on the return to be filed and the second return.
Step 2 – Once you have completed the federal returns, you must complete two Alabama income tax returns through the tax liability line. The return to be filed with the Alabama
Department of Revenue should include the income from the project operations. A second return must be completed through the tax liability line but should not include the project income
in Alabama. Any deductions limited by the amount of adjusted gross income must also be adjusted in the second return before computing the tax liability. The applicable federal income
tax deduction should be indicated from the federal returns completed in Step 1. The Alabama tax liability generated by the project income in Alabama is the difference in the amount
shown on the return to be filed and the second return. The second returns should be maintained for audit purposes and are not to be filed with the first return.
For tax year beginning
•
____________________, 20______, and ending
•
____________________, 20______.
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Project 1 Project 2 Project 3
Project 1 Project 2 Project 3
PART IV - ALLOCATION METHOD SCHEDULE - COMPLETE ONLY IF ALLOCATION METHOD IS USED
1. Recipient's share of project income in Alabama (from Part III, line 1 above)
...................
2. Recipient's adjusted gross income (from recipient's Alabama income tax return).
...............
3. Allocation percentage (divide line 1 by line 2) If line 1 is greater than line 2, enter 100%
..........
4. Recipient's tax liability (from recipient's Alabama income tax return)
.......................
5. Tax liability generated by project income (multiply line 4 by line 3)
Enter this amount on Part III, line 2 above
........................................
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Project 1 Project 2 Project 3
%%%
SCHEDULE
KRCC-I
Alabama Department of Revenue
Recipient's Share Of Capital Credit For
Individual Taxpayers
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PART I - RECIPIENT INFORMATION
ADOR
0
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0
0
0
0
0
0
0
0
-This form has been enhanced to complete all calculations and to
compute the amount of tax due. Just key in your data prior to
printing the form. If you choose to use the fill-in option, PLEASE DO
NOT HANDWRITE ANY OTHER DATA ON THE FORM OTHER
THAN YOUR SIGNATURE. Also, do not attach your pre-printed
label to this form. It will cause problems with processing. This
information will be contained in the 2-D barcode when you print the
form.
-It has also been enhanced to print a two dimensional (2D) barcode.
The PRINT FORM button MUST be used to generate the (2D)
barcode which contains data entered on the form. The use of a 2D
barcode vastly improves processing of your return and reduces the
costs associated with processing your return.
Return to NTC
*19113085*
Computation of Net Operating Loss
Alabama Department of Revenue
FORM
NOL
-85
Rev. 5/19
Loss Year Ending
•
____ ____________, ________
Name(s) as shown on Form 40, or 40NR Your Social Security Number
PURPOSE OF SCHEDULE. Form NOL-85 is designed to determine the actual net operating loss sustained in the loss year that may be carried back or carried forward.
Before preparing this form, the loss year return must first be completed through the taxable income line. See instructions on the reverse side for further information.
NONBUSINESS DEDUCTIONS:
1(a) Federal income tax claimed as a deduction on the loss year return..............................................
(b) Loss on sale of nonbusiness assets.....................................................................
(c) Payments to Individual Retirement Arrangement (IRA), Keogh retirement plan, or SEP plan ...........................
(d) Penalty on early withdrawal of savings (Form 40 only) .......................................................
(e) Alimony paid ......................................................................................
(f) Adoption expenses .................................................................................
(g) Self employed health insurance deduction from Page 2, Part II of Form 40 or 40NR .................................
(h) Other (explain) _________________________________________________________________________________________
2(a) Enter the Standard Deduction claimed on return. (Skip lines 2b, 3a-b, 4, and 5) ...................................
(b) Enter the Total Itemized Deductions claimed on Schedule A........................
LESS BUSINESS DEDUCTIONS:
3(a) Casualty or theft loss claimed on Schedule A ...........
(b) Other miscellaneous business deductions .............
4 Total Adjustments to Schedule A. Add lines 3a and 3b..............................
5 TOTAL NONBUSINESS ITEMIZED DEDUCTIONS. Subtract line 4 from line 2b ...................................
6 TOTAL NONBUSINESS DEDUCTIONS. Add lines 1a through 2a and 5 ......................................
NONBUSINESS INCOME:
7(a) Interest and Dividend Income (Form 40 only) ....................................
(b) Gain on sale of nonbusiness assets ...........................................
(c) Federal income tax refunds reported on loss year return (Form 40 only) ................
(d) Taxable distributions from pensions, annuities, IRAs or other retirement plans (Form 40 only)
(e) Alimony received (Form 40 only) .............................................
(f) Trust and/or Estate income from Schedule E ....................................
(g) Other (explain) _____________________________________________________________
On line 7(g) include items such as director’s fees, royalty income, gambling income, prizes,
awards, etc. .............................................................
8 TOTAL NONBUSINESS INCOME. Add lines 7a through 7g................................................
9 EXCESS NONBUSINESS DEDUCTIONS OVER NONBUSINESS INCOME. If line 6 exceeds line 8, subtract line 8 from line 6.
Enter the result here and on line 5, Part II below. If line 8 exceeds line 6, enter –0– here and also on line 5, Part II below. .....
1a
1b
1c
1d
1e
1f
1g
1h
2a
5
6
2b
4
3a
3b
8
9
•
•
7a
7b
7c
7d
7e
7f
7g
ADOR
PART I – Excess of Nonbusiness Deductions Over Nonbusiness Income
Reset Form
0
0
0
0
0
-This form has been enhanced to complete all calculations and to
compute the amount of tax due. Just key in your data prior to printing
the form. If you choose to use the fill-in option, PLEASE DO NOT
HANDWRITE ANY OTHER DATA ON THE FORM OTHER THAN
YOUR SIGNATURE. Also, do not attach your pre-printed label to this
form. It will cause problems with processing. This information will be
contained in the 2-D barcode when you print the form.
-It has also been enhanced to print a two dimensional (2D) barcode.
The PRINT FORM button MUST be used to generate the (2D) barcode
which contains data entered on the form. The use of a 2D barcode
vastly improves processing of your return and reduces the costs
associated with processing your return.
*19003185*
If the amount on line 7, Part II above is a negative figure, you may elect to carry this loss forward or it must be carried back 2 years (3 years prior to January 1, 1998) and
any unused portion may then be carried forward to succeeding years (see instructions). See Part III instructions for election to forfeit carryback provision.
By checking the box, I hereby elect to forfeit the carryback provision and instead
elect to carryforward any allowable net operating loss for this taxable year. ..........
•
1 Enter the Taxable Income from Form 40 or Form 40NR ..................................................
Modifications – (enter all amounts on lines 2 through 6 below as positive amounts)
2 Net Operating Loss claimed on the loss year return (if any)..........................
3 Personal exemption claimed on the loss year return ...............................
4 Dependent exemption claimed on the loss year return .............................
5 Enter the Excess Nonbusiness Deductions Over Nonbusiness Income from line 9, Part I
above .................................................................
6 TOTAL MODIFICATIONS. Add lines 2, 3, 4, and 5..........................................................
7 NET-OPERATING LOSS ALLOWABLE. Combine lines 1 and 6. If the result is a negative figure, enter here. If zero or a
positive figure – STOP – DO NOT FILE THIS FORM. You DO NOT have a net operating loss ......................
2
3
4
5
1
6
7
•
•
•
•
( )
ADOR
Form NOL-85 – (5/19) Page 2
PART II – Computation of Net Operating Loss
PART III – Election to Forfeit Carryback Provision
 
(CAUTION – Do Not Complete Part III If You Are Carrying Loss Back)
0
0
0
0
ADOR
*1911328A*
Form NOL-85A
4a
4b
2 Enter the net operating loss as shown on line 7, Part II, Form NOL-85, or
as shown on line 7, Form NOL-85A. (See instructions) ....................................................
3 Enter the taxable income as shown on Form 40, Form 40NR, or Form 40X for the
tax year to which the loss is being carried .................................................................
MODIFICATIONS
4(a) Personal Exemption. Enter the amount of personal exemption claimed on the
return to which the loss is being carried..........................................
(b) Dependent Exemption. Enter the amount of dependent exemption claimed on the
return to which the loss is being carried..........................................
5 TOTAL MODIFICATIONS. Add lines 4(a) and 4(b) ..........................................................
6 MODIFIED TAXABLE INCOME. Add lines 3 and 5. If negative enter zero. ........................................
7 UNUSED NET OPERATING LOSS. If line 2 exceeds line 6, subtract line 6 from line 2. Enter difference here and
enter zero (0) on the tax due line of Form 40 or Form 40NR. DO NOT complete Part II below. The amount on line 7
may be carried forward to the next applicable year (Form NOL-85A, line 2). If line 6 exceeds line 2, enter zero here
and complete Part II below..........................................................................
If the Net Operating Loss Deduction on line 2 above is:
a. Less than the taxable income reported on line 3 above, complete lines 8 through 14 below.
b. Equal to or greater than the taxable income reported on line 3 above, check here .....................
and
SKIP lines 8 through 13, and enter zero on line 14.
APPLICATION OF
Net Operating Loss
Carryback or Carryforward
Alabama Department of Revenue
FORM
NOL
-85
A
Rev. 5/19
For Year Ending
•
______ ____________, ________
(Enter year to which loss is being carried)
Name(s) as shown on Form 40, 40NR, or 40X Your Social Security Number
PURPOSE OF SCHEDULE. Form NOL-85A is designed to apply a net operating loss to the tax year to which the loss is being carried. Before Form NOL-85A can be completed, you must first
complete Form NOL-85 to determine the amount of net operating loss that may be carried back or forward. See instructions on the reverse side for further information.
1(a) Enter the tax year during which the net operating loss was incurred. Beginning
•
_______________________, ______ Ending
•
_____________________, ______
(b) Did you elect on Form NOL-85 to forfeit the election to carry this loss back? .......................................
Yes
No
(c) Did you timely file the subsequent year’s return and claim the net operating loss thereon? ............................
Yes
No
2
3
5
6
7
•
•
•
•
•
PART I – Computation
Reset Form
0
0
0
-This form has been enhanced to complete all calculations and to
compute the amount of tax due. Just key in your data prior to printing
the form. If you choose to use the fill-in option, PLEASE DO NOT
HANDWRITE ANY OTHER DATA ON THE FORM OTHER THAN
YOUR SIGNATURE. Also, do not attach your pre-printed label to this
form. It will cause problems with processing. This information will be
contained in the 2-D barcode when you print the form.
-It has also been enhanced to print a two dimensional (2D) barcode.
The PRINT FORM button MUST be used to generate the (2D) barcode
which contains data entered on the form. The use of a 2D barcode
vastly improves processing of your return and reduces the costs
associated with processing your return.
ADOR
*1900338A*
15
16
17
18
19
The percentage on line 19 should be used to recompute the Standard Deduction or Itemized Deductions, Federal Income Tax Deduction, Personal Exemption, and De pen dent
Exemption on lines 11a through 11e, Part II. NOTE: If you are married and filed separate Alabama returns and a joint Federal return, DO NOT use the percentage on line 19
to recompute the federal income tax deduction. See Special Instructions for Nonresidents.
15 Adjusted Gross Income From All Sources. Enter the adjusted gross income from all sources as shown on the
return to which the loss is being applied .................................................................
16 Net Operating Loss to be Applied. Enter the amount shown on line 9, Part II .....................................
17 Modified Adjusted Gross Income From All Sources. Subtract line 16 from line 15 .............................
18 Modified Adjusted Gross Income From Alabama Sources. Enter the amount from line 10, Part II.....................
19 Percentage of Alabama Adjusted Gross Income to Total Adjusted Gross Income From All Sources After
Modifications. Divide the amount on line 18 by the amount on line 17 and enter percentage here (but not over 100%)....
Form NOL-85A – (5/19) Page 2
8 Enter the Adjusted Gross Income as shown on the return (or prior adjustment or prior NOL-85A) for the year to which the
loss is being carried .................................................................................
9 Net Operating Loss to be Applied. Enter the amount from line 2, Part I above. ....................................
10 MODIFIED ADJUSTED GROSS INCOME. Subtract line 9 from line 8 and enter the result here. (If you filed Form 40NR,
complete Part III before completing lines 11 through 14.) ...................................................
DEDUCTIONS
11(a) Standard Deduction. If you claimed the Standard Deduction on the return to which
the loss is being carried, recompute the Standard Deduction based on the Modified
Adjusted Gross Income shown on line 10 ........................................
(b)Itemized Deductions. If you claimed Itemized Deductions on the return to which the
loss is being carried, recompute the itemized deductions based on the Modified
Adjusted Gross Income shown on line 10 ........................................
(c)Federal Income Tax. Enter the federal income tax as last determined and claimed
as a deduction on the return to which the loss is being carried .........................
(d)Personal Exemption. Enter the personal exemption as claimed on the return to
which the loss is being carried.................................................
(e)Dependent Exemption. Enter the dependent exemption as last determined and
claimed on the return, recompute the dependent exemption based on the Modified
Adjusted Gross Income shown on line 10, to which the loss is being carried...............
12 TOTAL DEDUCTIONS. Add lines 11a through 11e ..........................................................
13 TAXABLE INCOME AS ADJUSTED. Subtract line 12 from line 10 and enter result here ...........................
14 TAX DUE AFTER APPLICATION OF NET OPERATING LOSS. Compute the tax due using the tax tables for the year to
which the loss is being carried. Enter the result here and also on the TAX DUE line of Form 40X, Form 40, or Form 40NR ..
11a
11b
11c
11d
11e
8
9
10
12
13
14
•
•
•
•
•
•
•
•
•
•
•
•
•
•
PART III – Modified Adjusted Gross Income Percentage
(This section to be completed by nonresidents only)
PART II – Application
0
0
0
0
0
0
0
0.0000
ADOR
*1900328A*
Form NOL-85A
4a
4b
2 Enter the net operating loss as shown on line 7, Part II, Form NOL-85, or
as shown on line 7, Form NOL-85A. (See instructions) ....................................................
3 Enter the taxable income as shown on Form 40, Form 40NR, or Form 40X for the
tax year to which the loss is being carried .................................................................
MODIFICATIONS
4(a) Personal Exemption. Enter the amount of personal exemption claimed on the
return to which the loss is being carried..........................................
(b) Dependent Exemption. Enter the amount of dependent exemption claimed on the
return to which the loss is being carried..........................................
5 TOTAL MODIFICATIONS. Add lines 4(a) and 4(b) ..........................................................
6 MODIFIED TAXABLE INCOME. Add lines 3 and 5. If negative enter zero. ........................................
7 UNUSED NET OPERATING LOSS. If line 2 exceeds line 6, subtract line 6 from line 2. Enter difference here and
enter zero (0) on the tax due line of Form 40 or Form 40NR. DO NOT complete Part II below. The amount on line 7
may be carried forward to the next applicable year (Form NOL-85A, line 2). If line 6 exceeds line 2, enter zero here
and complete Part II below..........................................................................
If the Net Operating Loss Deduction on line 2 above is:
a. Less than the taxable income reported on line 3 above, complete lines 8 through 14 below.
b. Equal to or greater than the taxable income reported on line 3 above, check here .....................
and
SKIP lines 8 through 13, and enter zero on line 14.
APPLICATION OF
Net Operating Loss
Carryback or Carryforward
Alabama Department of Revenue
FORM
NOL
-85
A
Rev. 5/19
For Year Ending
•
______ ____________, ________
(Enter year to which loss is being carried)
Name(s) as shown on Form 40, 40NR, or 40X Your Social Security Number
PURPOSE OF SCHEDULE. Form NOL-85A is designed to apply a net operating loss to the tax year to which the loss is being carried. Before Form NOL-85A can be completed, you must first
complete Form NOL-85 to determine the amount of net operating loss that may be carried back or forward. See instructions on the reverse side for further information.
1(a) Enter the tax year during which the net operating loss was incurred. Beginning
•
_______________________, ______ Ending
•
_____________________, ______
(b) Did you elect on Form NOL-85 to forfeit the election to carry this loss back? .......................................
Yes
No
(c) Did you timely file the subsequent year’s return and claim the net operating loss thereon? ............................
Yes
No
2
3
5
6
7
•
•
•
•
•
PART I – Computation
Reset Form
0
0
0
ADOR
*1900338A*
15
16
17
18
19
The percentage on line 19 should be used to recompute the Standard Deduction or Itemized Deductions, Federal Income Tax Deduction, Personal Exemption, and De pen dent
Exemption on lines 11a through 11e, Part II. NOTE: If you are married and filed separate Alabama returns and a joint Federal return, DO NOT use the percentage on line 19
to recompute the federal income tax deduction. See Special Instructions for Nonresidents.
15 Adjusted Gross Income From All Sources. Enter the adjusted gross income from all sources as shown on the
return to which the loss is being applied .................................................................
16 Net Operating Loss to be Applied. Enter the amount shown on line 9, Part II .....................................
17 Modified Adjusted Gross Income From All Sources. Subtract line 16 from line 15 .............................
18 Modified Adjusted Gross Income From Alabama Sources. Enter the amount from line 10, Part II.....................
19 Percentage of Alabama Adjusted Gross Income to Total Adjusted Gross Income From All Sources After
Modifications. Divide the amount on line 18 by the amount on line 17 and enter percentage here (but not over 100%)....
Form NOL-85A – (5/19) Page 2
8 Enter the Adjusted Gross Income as shown on the return (or prior adjustment or prior NOL-85A) for the year to which the
loss is being carried .................................................................................
9 Net Operating Loss to be Applied. Enter the amount from line 2, Part I above. ....................................
10 MODIFIED ADJUSTED GROSS INCOME. Subtract line 9 from line 8 and enter the result here. (If you filed Form 40NR,
complete Part III before completing lines 11 through 14.) ...................................................
DEDUCTIONS
11(a) Standard Deduction. If you claimed the Standard Deduction on the return to which
the loss is being carried, recompute the Standard Deduction based on the Modified
Adjusted Gross Income shown on line 10 ........................................
(b)Itemized Deductions. If you claimed Itemized Deductions on the return to which the
loss is being carried, recompute the itemized deductions based on the Modified
Adjusted Gross Income shown on line 10 ........................................
(c)Federal Income Tax. Enter the federal income tax as last determined and claimed
as a deduction on the return to which the loss is being carried .........................
(d)Personal Exemption. Enter the personal exemption as claimed on the return to
which the loss is being carried.................................................
(e)Dependent Exemption. Enter the dependent exemption as last determined and
claimed on the return, recompute the dependent exemption based on the Modified
Adjusted Gross Income shown on line 10, to which the loss is being carried...............
12 TOTAL DEDUCTIONS. Add lines 11a through 11e ..........................................................
13 TAXABLE INCOME AS ADJUSTED. Subtract line 12 from line 10 and enter result here ...........................
14 TAX DUE AFTER APPLICATION OF NET OPERATING LOSS. Compute the tax due using the tax tables for the year to
which the loss is being carried. Enter the result here and also on the TAX DUE line of Form 40X, Form 40, or Form 40NR ..
11a
11b
11c
11d
11e
8
9
10
12
13
14
•
•
•
•
•
•
•
•
•
•
•
•
•
•
PART III – Modified Adjusted Gross Income Percentage
(This section to be completed by nonresidents only)
PART II – Application
0
0
0
0
0
0
0.0000
ADOR
*1900328A*
Form NOL-85A
4a
4b
2 Enter the net operating loss as shown on line 7, Part II, Form NOL-85, or
as shown on line 7, Form NOL-85A. (See instructions) ....................................................
3 Enter the taxable income as shown on Form 40, Form 40NR, or Form 40X for the
tax year to which the loss is being carried .................................................................
MODIFICATIONS
4(a) Personal Exemption. Enter the amount of personal exemption claimed on the
return to which the loss is being carried..........................................
(b) Dependent Exemption. Enter the amount of dependent exemption claimed on the
return to which the loss is being carried..........................................
5 TOTAL MODIFICATIONS. Add lines 4(a) and 4(b) ..........................................................
6 MODIFIED TAXABLE INCOME. Add lines 3 and 5. If negative enter zero. ........................................
7 UNUSED NET OPERATING LOSS. If line 2 exceeds line 6, subtract line 6 from line 2. Enter difference here and
enter zero (0) on the tax due line of Form 40 or Form 40NR. DO NOT complete Part II below. The amount on line 7
may be carried forward to the next applicable year (Form NOL-85A, line 2). If line 6 exceeds line 2, enter zero here
and complete Part II below..........................................................................
If the Net Operating Loss Deduction on line 2 above is:
a. Less than the taxable income reported on line 3 above, complete lines 8 through 14 below.
b. Equal to or greater than the taxable income reported on line 3 above, check here .....................
and
SKIP lines 8 through 13, and enter zero on line 14.
APPLICATION OF
Net Operating Loss
Carryback or Carryforward
Alabama Department of Revenue
FORM
NOL
-85
A
Rev. 5/19
For Year Ending
•
______ ____________, ________
(Enter year to which loss is being carried)
Name(s) as shown on Form 40, 40NR, or 40X Your Social Security Number
PURPOSE OF SCHEDULE. Form NOL-85A is designed to apply a net operating loss to the tax year to which the loss is being carried. Before Form NOL-85A can be completed, you must first
complete Form NOL-85 to determine the amount of net operating loss that may be carried back or forward. See instructions on the reverse side for further information.
1(a) Enter the tax year during which the net operating loss was incurred. Beginning
•
_______________________, ______ Ending
•
_____________________, ______
(b) Did you elect on Form NOL-85 to forfeit the election to carry this loss back? .......................................
Yes
No
(c) Did you timely file the subsequent year’s return and claim the net operating loss thereon? ............................
Yes
No
2
3
5
6
7
•
•
•
•
•
PART I – Computation
Reset Form
0
0
0
ADOR
*1900338A*
15
16
17
18
19
The percentage on line 19 should be used to recompute the Standard Deduction or Itemized Deductions, Federal Income Tax Deduction, Personal Exemption, and De pen dent
Exemption on lines 11a through 11e, Part II. NOTE: If you are married and filed separate Alabama returns and a joint Federal return, DO NOT use the percentage on line 19
to recompute the federal income tax deduction. See Special Instructions for Nonresidents.
15 Adjusted Gross Income From All Sources. Enter the adjusted gross income from all sources as shown on the
return to which the loss is being applied .................................................................
16 Net Operating Loss to be Applied. Enter the amount shown on line 9, Part II .....................................
17 Modified Adjusted Gross Income From All Sources. Subtract line 16 from line 15 .............................
18 Modified Adjusted Gross Income From Alabama Sources. Enter the amount from line 10, Part II.....................
19 Percentage of Alabama Adjusted Gross Income to Total Adjusted Gross Income From All Sources After
Modifications. Divide the amount on line 18 by the amount on line 17 and enter percentage here (but not over 100%)....
Form NOL-85A – (5/19) Page 2
8 Enter the Adjusted Gross Income as shown on the return (or prior adjustment or prior NOL-85A) for the year to which the
loss is being carried .................................................................................
9 Net Operating Loss to be Applied. Enter the amount from line 2, Part I above. ....................................
10 MODIFIED ADJUSTED GROSS INCOME. Subtract line 9 from line 8 and enter the result here. (If you filed Form 40NR,
complete Part III before completing lines 11 through 14.) ...................................................
DEDUCTIONS
11(a) Standard Deduction. If you claimed the Standard Deduction on the return to which
the loss is being carried, recompute the Standard Deduction based on the Modified
Adjusted Gross Income shown on line 10 ........................................
(b)Itemized Deductions. If you claimed Itemized Deductions on the return to which the
loss is being carried, recompute the itemized deductions based on the Modified
Adjusted Gross Income shown on line 10 ........................................
(c)Federal Income Tax. Enter the federal income tax as last determined and claimed
as a deduction on the return to which the loss is being carried .........................
(d)Personal Exemption. Enter the personal exemption as claimed on the return to
which the loss is being carried.................................................
(e)Dependent Exemption. Enter the dependent exemption as last determined and
claimed on the return, recompute the dependent exemption based on the Modified
Adjusted Gross Income shown on line 10, to which the loss is being carried...............
12 TOTAL DEDUCTIONS. Add lines 11a through 11e ..........................................................
13 TAXABLE INCOME AS ADJUSTED. Subtract line 12 from line 10 and enter result here ...........................
14 TAX DUE AFTER APPLICATION OF NET OPERATING LOSS. Compute the tax due using the tax tables for the year to
which the loss is being carried. Enter the result here and also on the TAX DUE line of Form 40X, Form 40, or Form 40NR ..
11a
11b
11c
11d
11e
8
9
10
12
13
14
•
•
•
•
•
•
•
•
•
•
•
•
•
•
PART III – Modified Adjusted Gross Income Percentage
(This section to be completed by nonresidents only)
PART II – Application
0
0
0
0
0
0
0.0000
ADOR
*1900328A*
Form NOL-85A
4a
4b
2 Enter the net operating loss as shown on line 7, Part II, Form NOL-85, or
as shown on line 7, Form NOL-85A. (See instructions) ....................................................
3 Enter the taxable income as shown on Form 40, Form 40NR, or Form 40X for the
tax year to which the loss is being carried .................................................................
MODIFICATIONS
4(a) Personal Exemption. Enter the amount of personal exemption claimed on the
return to which the loss is being carried..........................................
(b) Dependent Exemption. Enter the amount of dependent exemption claimed on the
return to which the loss is being carried..........................................
5 TOTAL MODIFICATIONS. Add lines 4(a) and 4(b) ..........................................................
6 MODIFIED TAXABLE INCOME. Add lines 3 and 5. If negative enter zero. ........................................
7 UNUSED NET OPERATING LOSS. If line 2 exceeds line 6, subtract line 6 from line 2. Enter difference here and
enter zero (0) on the tax due line of Form 40 or Form 40NR. DO NOT complete Part II below. The amount on line 7
may be carried forward to the next applicable year (Form NOL-85A, line 2). If line 6 exceeds line 2, enter zero here
and complete Part II below..........................................................................
If the Net Operating Loss Deduction on line 2 above is:
a. Less than the taxable income reported on line 3 above, complete lines 8 through 14 below.
b. Equal to or greater than the taxable income reported on line 3 above, check here .....................
and
SKIP lines 8 through 13, and enter zero on line 14.
APPLICATION OF
Net Operating Loss
Carryback or Carryforward
Alabama Department of Revenue
FORM
NOL
-85
A
Rev. 5/19
For Year Ending
•
______ ____________, ________
(Enter year to which loss is being carried)
Name(s) as shown on Form 40, 40NR, or 40X Your Social Security Number
PURPOSE OF SCHEDULE. Form NOL-85A is designed to apply a net operating loss to the tax year to which the loss is being carried. Before Form NOL-85A can be completed, you must first
complete Form NOL-85 to determine the amount of net operating loss that may be carried back or forward. See instructions on the reverse side for further information.
1(a) Enter the tax year during which the net operating loss was incurred. Beginning
•
_______________________, ______ Ending
•
_____________________, ______
(b) Did you elect on Form NOL-85 to forfeit the election to carry this loss back? .......................................
Yes
No
(c) Did you timely file the subsequent year’s return and claim the net operating loss thereon? ............................
Yes
No
2
3
5
6
7
•
•
•
•
•
PART I – Computation
Reset Form
0
0
0
ADOR
*1900338A*
15
16
17
18
19
The percentage on line 19 should be used to recompute the Standard Deduction or Itemized Deductions, Federal Income Tax Deduction, Personal Exemption, and De pen dent
Exemption on lines 11a through 11e, Part II. NOTE: If you are married and filed separate Alabama returns and a joint Federal return, DO NOT use the percentage on line 19
to recompute the federal income tax deduction. See Special Instructions for Nonresidents.
15 Adjusted Gross Income From All Sources. Enter the adjusted gross income from all sources as shown on the
return to which the loss is being applied .................................................................
16 Net Operating Loss to be Applied. Enter the amount shown on line 9, Part II .....................................
17 Modified Adjusted Gross Income From All Sources. Subtract line 16 from line 15 .............................
18 Modified Adjusted Gross Income From Alabama Sources. Enter the amount from line 10, Part II.....................
19 Percentage of Alabama Adjusted Gross Income to Total Adjusted Gross Income From All Sources After
Modifications. Divide the amount on line 18 by the amount on line 17 and enter percentage here (but not over 100%)....
Form NOL-85A – (5/19) Page 2
8 Enter the Adjusted Gross Income as shown on the return (or prior adjustment or prior NOL-85A) for the year to which the
loss is being carried .................................................................................
9 Net Operating Loss to be Applied. Enter the amount from line 2, Part I above. ....................................
10 MODIFIED ADJUSTED GROSS INCOME. Subtract line 9 from line 8 and enter the result here. (If you filed Form 40NR,
complete Part III before completing lines 11 through 14.) ...................................................
DEDUCTIONS
11(a) Standard Deduction. If you claimed the Standard Deduction on the return to which
the loss is being carried, recompute the Standard Deduction based on the Modified
Adjusted Gross Income shown on line 10 ........................................
(b)Itemized Deductions. If you claimed Itemized Deductions on the return to which the
loss is being carried, recompute the itemized deductions based on the Modified
Adjusted Gross Income shown on line 10 ........................................
(c)Federal Income Tax. Enter the federal income tax as last determined and claimed
as a deduction on the return to which the loss is being carried .........................
(d)Personal Exemption. Enter the personal exemption as claimed on the return to
which the loss is being carried.................................................
(e)Dependent Exemption. Enter the dependent exemption as last determined and
claimed on the return, recompute the dependent exemption based on the Modified
Adjusted Gross Income shown on line 10, to which the loss is being carried...............
12 TOTAL DEDUCTIONS. Add lines 11a through 11e ..........................................................
13 TAXABLE INCOME AS ADJUSTED. Subtract line 12 from line 10 and enter result here ...........................
14 TAX DUE AFTER APPLICATION OF NET OPERATING LOSS. Compute the tax due using the tax tables for the year to
which the loss is being carried. Enter the result here and also on the TAX DUE line of Form 40X, Form 40, or Form 40NR ..
11a
11b
11c
11d
11e
8
9
10
12
13
14
•
•
•
•
•
•
•
•
•
•
•
•
•
•
PART III – Modified Adjusted Gross Income Percentage
(This section to be completed by nonresidents only)
PART II – Application
0
0
0
0
0
0
0.0000
ADOR
*1900328A*
Form NOL-85A
4a
4b
2 Enter the net operating loss as shown on line 7, Part II, Form NOL-85, or
as shown on line 7, Form NOL-85A. (See instructions) ....................................................
3 Enter the taxable income as shown on Form 40, Form 40NR, or Form 40X for the
tax year to which the loss is being carried .................................................................
MODIFICATIONS
4(a) Personal Exemption. Enter the amount of personal exemption claimed on the
return to which the loss is being carried..........................................
(b) Dependent Exemption. Enter the amount of dependent exemption claimed on the
return to which the loss is being carried..........................................
5 TOTAL MODIFICATIONS. Add lines 4(a) and 4(b) ..........................................................
6 MODIFIED TAXABLE INCOME. Add lines 3 and 5. If negative enter zero. ........................................
7 UNUSED NET OPERATING LOSS. If line 2 exceeds line 6, subtract line 6 from line 2. Enter difference here and
enter zero (0) on the tax due line of Form 40 or Form 40NR. DO NOT complete Part II below. The amount on line 7
may be carried forward to the next applicable year (Form NOL-85A, line 2). If line 6 exceeds line 2, enter zero here
and complete Part II below..........................................................................
If the Net Operating Loss Deduction on line 2 above is:
a. Less than the taxable income reported on line 3 above, complete lines 8 through 14 below.
b. Equal to or greater than the taxable income reported on line 3 above, check here .....................
and
SKIP lines 8 through 13, and enter zero on line 14.
APPLICATION OF
Net Operating Loss
Carryback or Carryforward
Alabama Department of Revenue
FORM
NOL
-85
A
Rev. 5/19
For Year Ending
•
______ ____________, ________
(Enter year to which loss is being carried)
Name(s) as shown on Form 40, 40NR, or 40X Your Social Security Number
PURPOSE OF SCHEDULE. Form NOL-85A is designed to apply a net operating loss to the tax year to which the loss is being carried. Before Form NOL-85A can be completed, you must first
complete Form NOL-85 to determine the amount of net operating loss that may be carried back or forward. See instructions on the reverse side for further information.
1(a) Enter the tax year during which the net operating loss was incurred. Beginning
•
_______________________, ______ Ending
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_____________________, ______
(b) Did you elect on Form NOL-85 to forfeit the election to carry this loss back? .......................................
Yes
No
(c) Did you timely file the subsequent year’s return and claim the net operating loss thereon? ............................
Yes
No
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3
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*1900338A*
15
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17
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19
The percentage on line 19 should be used to recompute the Standard Deduction or Itemized Deductions, Federal Income Tax Deduction, Personal Exemption, and De pen dent
Exemption on lines 11a through 11e, Part II. NOTE: If you are married and filed separate Alabama returns and a joint Federal return, DO NOT use the percentage on line 19
to recompute the federal income tax deduction. See Special Instructions for Nonresidents.
15 Adjusted Gross Income From All Sources. Enter the adjusted gross income from all sources as shown on the
return to which the loss is being applied .................................................................
16 Net Operating Loss to be Applied. Enter the amount shown on line 9, Part II .....................................
17 Modified Adjusted Gross Income From All Sources. Subtract line 16 from line 15 .............................
18 Modified Adjusted Gross Income From Alabama Sources. Enter the amount from line 10, Part II.....................
19 Percentage of Alabama Adjusted Gross Income to Total Adjusted Gross Income From All Sources After
Modifications. Divide the amount on line 18 by the amount on line 17 and enter percentage here (but not over 100%)....
Form NOL-85A – (5/19) Page 2
8 Enter the Adjusted Gross Income as shown on the return (or prior adjustment or prior NOL-85A) for the year to which the
loss is being carried .................................................................................
9 Net Operating Loss to be Applied. Enter the amount from line 2, Part I above. ....................................
10 MODIFIED ADJUSTED GROSS INCOME. Subtract line 9 from line 8 and enter the result here. (If you filed Form 40NR,
complete Part III before completing lines 11 through 14.) ...................................................
DEDUCTIONS
11(a) Standard Deduction. If you claimed the Standard Deduction on the return to which
the loss is being carried, recompute the Standard Deduction based on the Modified
Adjusted Gross Income shown on line 10 ........................................
(b)Itemized Deductions. If you claimed Itemized Deductions on the return to which the
loss is being carried, recompute the itemized deductions based on the Modified
Adjusted Gross Income shown on line 10 ........................................
(c)Federal Income Tax. Enter the federal income tax as last determined and claimed
as a deduction on the return to which the loss is being carried .........................
(d)Personal Exemption. Enter the personal exemption as claimed on the return to
which the loss is being carried.................................................
(e)Dependent Exemption. Enter the dependent exemption as last determined and
claimed on the return, recompute the dependent exemption based on the Modified
Adjusted Gross Income shown on line 10, to which the loss is being carried...............
12 TOTAL DEDUCTIONS. Add lines 11a through 11e ..........................................................
13 TAXABLE INCOME AS ADJUSTED. Subtract line 12 from line 10 and enter result here ...........................
14 TAX DUE AFTER APPLICATION OF NET OPERATING LOSS. Compute the tax due using the tax tables for the year to
which the loss is being carried. Enter the result here and also on the TAX DUE line of Form 40X, Form 40, or Form 40NR ..
11a
11b
11c
11d
11e
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PART III – Modified Adjusted Gross Income Percentage
(This section to be completed by nonresidents only)
PART II – Application
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THIS SCHEDULE CAN ONLY BE SUBMITTED AND/OR PRINTED VIA LANDSCAPE
*191137W2*
SCHEDULE
W-2
(FORM 40, 40A, or 40NR)
2019
ADOR
Alabama Department of Revenue
Wages, Salaries, Tips, etc.
Schedule W-2 must be completed fully and included with your return in order to receive proper credit for your Alabama
income tax withheld. Attach a copy of all withholding statements to your return.
NAME(S) AS SHOWN ON TAX RETURN PRIMARY’S SOCIAL SECURITY NO. SPOUSE’S SOCIAL SECURITY NO.
C
Statutory
Employee
D
Schedule
C/C-EZ
Filed?
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A
Employee’s Social
Security Number on W-2
B
Employer’s
Identification Number
(EIN)
E
State
Code
F
Alabama
Employer’s
State ID Number
G
Alabama State
Income Tax Withheld
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H
Federal Wages
(Box 1 of Form W-2)
I
Alabama State Wages
(Box 16 of Form W-2)
J
Additional Taxable Wages –
Other States
TOTAL ALABAMA TAX WITHHELD FROM W-2s. Total lines 1-15, Column G and enter the amount here . . .
ALABAMA TAX WITHHELD FROM 1099s AND W-2Gs. Enter the total Alabama Income Tax Withheld
from all Form 1099s and Form W-2Gs received. See instructions on where to report the income from
thes
e statements..................................................................................
TOTAL WAGES AND TOTAL ALABAMA TAX WITHHELD FROM W-2s, 1099s, AND W-2Gs.
See instructions. ..................................................................................
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*XX003449*
FORM
4952A
2019
ATTACH TO YOUR TAX RETURN
Alabama Department of Revenue
Investment Interest Expense Deduction
Name(s) as shown on your return
Type of return ..............
អ
Individual .............
អ
Estate ...............
អ
Trust
Identifying number
1 Interest expense on investment debts paid or accrued in 2019. (
see instructions).
..........................................
2 Disallowed investment interest expense from 2018 Form 4952A, line 5. .................................................
3 Total investment interest expense. Add lines 1 and 2. ...............................................................
4 Net investment income. (
see instructions).
......................................................................
5 Disallowed investment interest expense to be carried forward to 2020. Subtract line 4 from line 3. If zero or less, enter –0–. ......
6 Investment interest expense deduction. Enter the smaller of line 3 or line 4. (
see instructions).
............................
៑
1
2
3
4
5
6
GENERAL INSTRUCTIONS
PURPOSE OF FORM
Interest expense paid by an individual, estate, or a trust on a loan that is
allocable to property held for investment (defined below), may not be fully de-
ductible in the current year. Form 4952A is used to figure the amount of in-
vestment interest expense deductible for the current year and the amount, if
any, to carry forward to future years.
For more details, refer to Federal Publication 550, Investment Income and
Expenses.
CAUTION: The investment interest deduction for Ala bama is computed
as if the federal passive income limitation did not exist. Net capital gain
from the disposition of investment property is included in investment
income for Alabama purposes.
WHO MUST FILE
If you are an individual, estate, or a trust, and you claim a deduction for in-
vestment interest expense, you must complete and attach Form 4952A to your
tax return unless all of the following apply:
•  Your only investment income was from interest or dividends
•  You have no other deductible expenses connected with the production of
interest or dividends
•  Your investment interest expense is not more than your investment income
•  You have no carryovers of investment interest expense from 2018.
ALLOCATION OF INTEREST EXPENSE UNDER TEMPORARY FEDERAL
REGULATIONS SECTION 1.163-8T
If you paid or accrued interest on a loan and you used the proceeds of the
loan for more than one purpose, you may have to allocate the interest paid.
This is necessary because of the different rules that apply to investment in-
terest, personal interest, trade or business interest, and home mortgage in-
terest. See Federal Publication 550, Investment Income and Expenses.
SPECIFIC INSTRUCTIONS
LINE 1 – INVESTMENT INTEREST EXPENSE
Enter the investment interest paid or accrued during the tax year, regard-
less of when the indebtedness was incurred. Include interest paid or accrued
on a loan (or part of a loan) that is allocable to property held for investment.
Be sure to include investment interest expense reported to you on Sched-
ule K-1 from a partnership or an S corporation. Include amortization of bond
premium on taxable bonds purchased after October 22, 1986, but before Jan-
uary 1, 1988, unless you elected to offset amortizable bond premium against
the interest payments on the bond. A taxable bond is a bond on which the in-
terest is includible in gross income.
Investment interest expense does not include the following:
•  Home mortgage interest,
•  Any interest expense that is capitalized, such as construction interest sub-
ject to Federal Section 263A.
LINE 4 –  NET INVESTMENT INCOME
Net investment income is the excess, if any, of investment income over in-
vestment expenses. Include investment income and expenses reported to you
on Schedule K-1 from a partnership or an S corporation. Also, include net in-
vestment income from an estate or a trust.
INVESTMENT INCOME
Investment income includes income (not derived in the ordinary course of
a trade or business) from interest, dividends (reduced by qualified dividends
per federal instructions), annuities, royalties, and net gain from the disposi-
tion of property held for investment (including capital gain distributions from
mutual funds).
PROPERTY HELD FOR INVESTMENT
Property held for investment includes property that produces investment in-
come. Property held for investment also includes an interest in an activity of
conducting a trade or business in which you did not materially participate.
INVESTMENT EXPENSES
Investment expenses are your allowed deductions, other than interest ex-
pense, directly connected with the production of investment income. For ex-
ample, depreciation or depletion allowed on assets that produce investment
income is an investment expense.
If you have investment expenses that are included as a miscellaneous
itemized deduction on line 21 of Schedule A (Form 40), or line 26 of Schedule
A (Form 40NR), you may not have to use all of the amount for purposes of line
4 of Form 4952A. The 2% adjusted gross income limitation on Schedule A
may reduce the amount.
To figure the amount to use, compare the amount of the investment ex-
penses included on line 21 of Schedule A (Form 40) with the total miscella-
neous expenses on line 24 of Schedule A. If you filed Schedule A (Form
40NR), compare the amount on line 26 with the amount on line 29. The
smaller of the investment expenses included on line 21 (or line 26) or the total
of line 24 (or line 29) is the amount to use to figure the investment expenses
from Schedule A for line 4.
Example: Assume line 21 of Schedule A (Form 40) includes investment ex-
penses of $3,000, and line 24 is $1,300 after the 2% adjusted gross income
limitation. Investment expenses of $1,300 are used to figure the amount of in-
vestment expense for line 4. If investment expenses of $800 were included on
line 21 and line 24 was $1,300, investment expenses of $800 would be used.
If you have investment expenses reported on a form or schedule other
than Schedule A, include those expenses when figuring investment expenses
for line 4.
LINE 6 –  INVESTMENT INTEREST EXPENSE DEDUCTION
This is the amount you may deduct as investment interest expense.
INDIVIDUALS
Enter the amount from line 6 on line 13 of Schedule A (Form 40 or 40NR),
even if all or part of it is attributable to a partnership or an S corporation. How-
ever, if any portion of this amount is attributable to royalties, enter that portion
of the interest expense on Schedule E (Form 40 or 40NR).
ESTATES AND TRUSTS
Enter on Form 41, Page 3, Schedule C, Column C, Line 10.
Reset Form 4592A
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0
taxable to a resident of Alabama. The amount to be
reported would be the same as reported on your
Federal return except for income from those sources
previously listed as exempt.
Line 4
Business Income or (Loss)
If you conducted a business or practiced a pro-
fession during the taxable year, you must complete
and attach a copy of Federal Schedule C or C-EZ
to your Alabama return.
Generally, you may deduct the ordinary and nec-
essary expenses of doing business — the cost of
merchandise, salaries, interest, taxes, rent, repairs,
and incidental supplies.
In the case of capital investments and improve-
ments in depreciable property such as buildings, ma-
chines, and similar items having a useful life of more
than one year, Alabama law provides for a “reason-
able allowance” for depreciation over the useful life
of the property.
If some of your expenses are part business and
part personal, you can deduct ONLY the business
portion.
Adjustments to Federal Schedules C and F. Ala-
bama law differs from federal law in the treatment of
some of the expenses shown on Federal Schedules
C, and F, and certain items may need adjusting for
Alabama purposes. The expenses which may need
adjusting are:
Percentage Depletion Gas and Oil. In the case
of oil and gas wells, the allowance for depletion
shall be 12 percent of the gross income from the
property during the taxable year, excluding from
such gross income an amount equal to any rents
or royalties paid or incurred by the taxpayer in re-
spect to the property. Such amounts shall not ex-
ceed 50 percent of the net income of the
taxpayer, computed without allowance for deple-
tion, from the property, except that in no case
shall the depletion allowance be less than the
amount allowable under federal income tax law.
Cost Depletion Natural Resources Other than
Gas and Oil. Alabama law has no provision for
percentage depletion of natural resources other
than gas and oil, as currently allowed under fed-
eral law. For Alabama purposes, the depletion al-
lowance shall be computed using the cost
depletion method.
Depreciation. Alabama law allows IRC Section
179 Expense for all taxable years beginning after
December 31, 1989. Adjustments may be nec-
essary if assets were acquired and placed in
service prior to tax years beginning January 1,
1990.
Targeted “Jobs Credit.” You may have been al-
lowed to take a portion of your payroll expense as
a “Targeted Jobs Credit” on your federal return.
This is an allowable expense for Alabama income
tax purposes.
Passive Activity Losses. Alabama law has no
provision, similar to current federal law, which lim-
its the deduction of passive trade or business ac-
tivity losses.
If you have adjustments involving any of the pre-
viously described expenses, attach an explanation
and show the adjustment as “Other Expenses” on
Federal Schedule C or F.
The net profit or (loss) from business, as shown
on Federal Schedule C-EZ or C after above ad just-
ments (if applicable), should be entered on Part I,
line 4. The net profit or (loss) from all operations
within and without Alabama, as shown on Federal
Schedule C, after above adjustments (if applicable),
should be entered on Part I, line 4, Column B. The
net profit or (loss) from operations in Alabama should
be entered in Column C.
Line 5
Gain or (Loss) from Sale of
Real Estate, Stocks, Bonds, Etc.
If you sold real estate, stocks, bonds, or other as-
sets in 2019 the net gain or (loss) should be entered
in column B. The net gain or (loss) from the sale of
property located in Alabama should also be entered
in Column C.
If you sold your personal residence, any gain re-
alized is taxable to the same extent as reported on
your federal return.
Please see the instructions for Schedule D for
further information.
Line 6
Rents, Royalties, Partnerships,
Estates, Trusts, S Corporations
You must complete and attach Schedule E if
you received income in 2019 from any of these
sources. The instructions for completing Schedule E
are on page 21 of this booklet.
Line 7
Farm Income or (Loss)
If you operated a farm during the year, you must
attach Federal Schedule F to your return.
Alabama law differs from Federal law in the treat-
ment of some of the expenses shown on Federal
Schedule F. These differences are discussed in the
instructions for line 4, Part I. If any of these adjust-
ments apply to your return, you should show the ad-
ditional amounts as “Other Expenses” on Federal
Schedule F.
The net profit or (loss) from farm operations,
within and without Alabama, should be entered on
13
Federal Income Tax Deduction Worksheet
1 Enter the tax as shown on line 14 on Form 1040/Form 1040-SR, line 53 on Form 1040NR, or line 15 of Form 1040NR-EZ .... 1
2 Net Investment Income Tax. Enter amount from line 17, Form 8960 .................................................. 2
3 Federal Tax. Add lines 1 and 2................................................................................. 3
4 a Earned Income Credit (EIC).
Enter the amount from line 18a of Form 1040/Form 1040-SR .......................
4a
b Additional Child Tax Credit. Enter the amount from line 18b of Form 1040/
Form 1040-SR, or line 64 of Form 1040NR ......................................
4b
c American Opportunity Credit.
Enter the amount from line 18c of Form 1040/Form 1040-SR .......................
4c
d Credits from Forms 2439. Enter the amount from Schedule 3, line 13 of Form 1040/
Form 1040-SR if 13a is checked, or line 69 of Form1040NR if 69a is checked .........
4d
5 Add lines 4a, b, c and d ...................................................................................... 5
6 Subtract line 5 from line 3 and enter amount on line 12 of Form 40, line 9 of Form 40A or
page 2, Part IV, line 4 of Form 40NR. If amount is negative enter zero ..............................................
6
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