Fillable Form 6: *21110140* WARNING: PLEASE USE A DIFFERENT (State of Alabama)

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Form 6: *21110140* WARNING: PLEASE USE A DIFFERENT (State of Alabama)

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*21110140*
1 • 6 $1,500 Single 3 • 6 $1,500 Married filing separate. Complete Spouse SSN •
2 • 6 $3,000 Married filing joint 4 • 6 $3,000 Head of Family (with qualifying person).Complete Schedule HOF
5a Alabama Income Tax Withheld (from Schedule W-2, line 18, column G) . . . . . . . . .
5b
Wages, salaries, tips, etc. (from Schedule W-2, line 18, column I plus J): . . . . . . . . . . . .
6 Interest and dividend income (also attach Schedule B if over $1,500) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7 Other income (from page 2, Part I, line 9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8 Total income. Add amounts in the income column for line 5b through line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9 Total adjustments to income (from page 2, Part II, line 16) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10 Adjusted gross income. Subtract line 9 from line 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11 Box a or b MUST be checked.
Check box a, if you itemize deductions, and enter amount from Schedule A, line 27.
Check box b, if you do not itemize deductions, and enter standard deduction (see instructions)
• a 6 Itemized Deductions • b 6 Standard Deduction . . . . . . . . .
12 Federal tax deduction (see instructions)
DO NOT ENTER THE FEDERAL TAX WITHHELD FROM YOUR FORM W-2(S)
13 Personal exemption (from line 1, 2, 3, or 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14 Dependent exemption (from page 2, Part III, line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . .
15 Total deductions. Add lines 11, 12, 13, and 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16 Taxable income. Subtract line 15 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17 Income Tax due. Enter amount from tax table or check if from • 6 Form NOL-85A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18 Net tax due Alabama. Check box if computing tax using Schedule OC • 6, otherwise enter amount from line 17. . . .
19 Additional taxes (from Schedule ATP, Part I, Line 3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20 Alabama Election Campaign Fund. You may make a voluntary contribution to the following:
a Alabama Democratic Party 6 $1 6 $2 6 none . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b Alabama Republican Party 6 $1 6 $2 6 none . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21 Total tax liability and voluntary contribution. Add lines 18, 19, 20a, and 20b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
22 Alabama income tax withheld (from column A, line 5a) . . . . . . . . . . . . . . . . . . . . . .
23 2021 estimated tax payments/Automatic Extension Payment . . . . . . . . . . . . . . . . . .
24 Amended Returns Only — Previous payments (see instructions) . . . . . . . . . . . . . . .
25 Refundable Credits. Enter the amount from Schedule OC, Section F, line F4 . . .
26 Payments from Schedule CP, Section B, Line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
27 Total payments. Add lines 22, 23, 24, 25 and 26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
28 Amended Returns Only — Previous refund (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
29 Adjusted Total Payments. Subtract line 28 from line 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
30 If line 21 is larger than line 29, subtract line 29 from line 21, and enter AMOUNT YOU OWE.
Place payment, along with Form 40V, loose in the mailing envelope. (FORM 40V MUST ACCOMPANY PAYMENT.)
31 Penalties (from Schedule ATP, Part II, line 3) Also, include on line 30 . . . . . . . . . . .
32 If line 29 is larger than line 21, subtract line 21 from line 29, and enter amount OVERPAID . . . . . . . . . . . . . . . . . . . . . . . . . . .
33 Amount of line 32 to be applied to your 2022 estimated tax . . . . . . . . . . . . . . . . . . .
34 Total Donation Check-offs from Schedule DC, line 2. . . . . . . . . . . . . . . . . . . . . . . . . .
35 REFUNDED TO YOU. (CAUTION: You must sign this return on the reverse side.)
Subtract lines 33 and 34 from line 32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
For Direct Deposit, check here • 6 and complete Part V, Page 2.
ADOR
FORM
40 Alabama 2021
Individual Income Tax Return
RESIDENTS & PART-YEAR RESIDENTS
Donations
REFUND
Filing Status/
Exemptions
Income
and
Adjustments
Tax
Staple Form(s) W-2,
W-2G, and/or 1099
here. Attach Sched-
ule W-2 to return.
Payments
AMOUNT
YOU OWE
OVERPAID
B – IncomeA – Alabama tax withheld
V CHECK BOX IF AMENDED RETURN •
6
For the year Jan. 1 - Dec. 31, 2021, or other tax year:
Beginning: Ending:
•
Your social security number Spouse’s SSN if joint return
• •
•
6
Check if primary is deceased •
6
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
• • • •
6
is outside U.S.
,
Deductions
If claiming a deduc-
tion on line 12, you
must attach page
1,2 and Schedule 1
of your Federal Re-
turn, if applicable.
22
23
24
25
26
31
33
34
11
12
13
14
5b
6
7
8
9
10
15
16
17
18
19
20a
20b
21
27
28
29
30
32
35
5a
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
Go To Schedule HOF
0
GO TO SCHEDULE OC
Go To Form 85A
0
Go To Schedule ATP
GO TO SCHEDULE CP
Go To Schedule ATP
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*21000240*
ADOR
Direct
Deposit
PART I
PART II
PART IV
PART V
PART III
Form 40 (2021) Page 2
Other
Income
(See
instructions)
Adjustments
to Income
(See
instructions)
General
Information
All Taxpayers
Must
Complete
This
Section.
(See
instructions)
Dependents
Sign Here
In Black Ink
Keep a copy
of this return
for your
records.
Paid
Preparer’s
Use Only
For Direct Deposit of your refund, complete 1, 2, 3, and 4 below. (See Page 17 of instructions to see if you qualify.)
1 Routing Number: 2 Type:
6 Checking 6 Savings 3 Account Number:
4 Is this refund going to or through an account that is located outside of the United States? 6 Yes 6 No
1 Residency Check only one box
V• 6 Full Year • 6 Part Year From 2021 through 2021.
2 Did you file an Alabama income tax return for the year 2020? •6 Yes •6 No If no, state reason
3 Give name and address of present employer(s). Yours
Your Spouse’s
4 Enter the Federal Adjusted Gross Income • $ and Federal Taxable Income • $ as reported on your
2021 Federal Individual Income Tax Return.
5 Do you have income which is reported on your Federal return, but not reported on your Alabama return (other than your state tax refund)? •6 Yes •6 No
If yes, enter source(s) and amount(s) below: (other than state income tax refund)
Source • Amount
Source • Amount
1 Alimony received. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Business income or (loss) (attach Federal Schedule C or C-EZ) (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 Gain or (loss) from sale of Real Estate, Stocks, Bonds, etc. (attach Schedule D). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4a Total IRA distributions 4a 4b Taxable amount (see instructions) . . . . . . . . . . . .
5a Total pensions and annuities 5a 5b Taxable amount (see instructions) . . . . . . . . . . . .
6 Rents, royalties, partnerships, estates, trusts, etc. (attach Schedule E) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7 Farm income or (loss) (attach Federal Schedule F) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8 Other income (state nature and source — see instructions)
9 Total other income. Add lines 1 through 8. Enter here and also on page 1, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1a Your IRA deduction. . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b Spouse’s IRA deduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Payments to a Keogh retirement plan and self-employment SEP deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 Penalty on early withdrawal of savings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Alimony paid. Recipient’s last name SSN
•
5 Adoption expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Moving Expenses (Attach Federal Form 3903) to:
City State ZIP
7 Self-employed health insurance deduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8 Payments to Alabama College Counts 529 Fund or Alabama PACT Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9 Health insurance deduction for small employer employee (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10 Costs to retrofit or upgrade home to resist wind or flood damage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11 Deposits to a catastrophe savings account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12 Contributions to a health savings account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13 Deposits to an Alabama First-Time and Second Chance Home Buyer Savings Account (see instructions). . . . . . . . . . . . . . . . . . .
14 Firefighter’s Insurance Premium. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15 Contributions to an Achieving a Better Life Experience (ABLE) savings account.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16 Total adjustments. Add lines 1 through 15. Enter here and also on page 1, line 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 Total number of dependents from Schedule DS, line 1b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Amount allowed. (Multiply total number of dependents claimed on line 1 by the amount on the dependent chart
in the instructions.) Enter amount here and on page 1, line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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
• 6 I authorize a representative of the Department of Revenue to discuss my return and attachments with my preparer.
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.
6
Drivers
License Info
DOB Iss date Exp date
(mm/dd/yyyy)
•
Your state
•
DL#
•
(mm/dd/yyyy)
•
(mm/dd/yyyy)
•
DOB Iss date Exp date
(mm/dd/yyyy)
•
Spouse state
•
DL#
•
(mm/dd/yyyy)
•
(mm/dd/yyyy)
•
1
2
3
4b
5b
6
7
8
9
1a
1b
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
1
2
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•
GO TO SCHEDULE D
0
GO TO SCHEDULE E
0
Return to Page 1
0
0
Return to Page 1
0
Go To Schedule DS
0
Return to Page 1
0
If no driver's license, check the box. Spouse's
Go To Schedule HBC
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Thank you.
*21000740*
(Schedules B and DC are on back page)
ATTACH TO FORM 40 — SEE INSTRUCTIONS FOR SCHEDULE A
Alabama Department of Revenue
Schedule A–Itemized Deductions
2021
SCHEDULES
A,B,&DC
(FORM 40)
CAUTION: Do not include expenses reimbursed or paid by others.
1 Medical and dental expenses.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Enter amount from Form 40, line 10. . . . . . . . . . . . . .
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.) V
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.) V
11 Qualified mortgage insurance premiums. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12 Points not reported to you on Form 1098.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13 Investment interest. (Attach Form 4952A.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14 Add the amounts on lines 10a through 13. Enter the total here.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CAUTION: If you made a charitable contribution and received a benefit in return,
see instructions.
15 Contributions by cash or check. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16 Other than cash or check. (You MUST attach Federal Form 8283 if over $500.) . . . . . . . .
17 Carryover from prior year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18 Add the amounts on lines 15 through 17. Enter the total here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19a Enter the loss from Federal Form 4684,either A 6 line 15, or B 6 line 16 .. . . . . . . . . . . .
b Enter 10% of your Adjusted Gross Income (Form 40, line 10) if box B is checked,
otherwise enter zero. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c Subtract line 19b from line 19a. If zero or less, enter –0–.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20 Unreimbursed employee expenses — job travel, union dues, job education, etc.
(You MUST attach Federal Form 2106 if required. See instructions.) V
21 Other expenses (investment, tax preparation, safe deposit box, etc.). List type
and amount. V
22 Add the amounts on lines 20 and 21. Enter the total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
23 Multiply the amount on Form 40, line 10 by 2% (.02). Enter the result here. . . . . . . . . . . . .
24 Subtract line 23 from line 22. Enter the result. If zero or less, enter –0–. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
25 Other (from list in the instructions). List type and amount. V
CAUTION: Do not include medical premiums.
26 Enter amount here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
27 Add the amounts on lines 4, 9, 14, 18, 19c, 24, 25, and 26. Enter the total here. Then
enter on Form 40, page 1, line 11 and check 11a, Itemized Deductions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Medical and
Dental Expenses
Interest You Paid
NOTE: Personal
interest is not
deductible.
Gifts to Charity
Casualty and
Theft Loss
(Attach Form 4684)
Job Expenses
and Most Other
Miscellaneous
Deductions
Other
Miscellaneous
Deductions
Qualified Long-
Term Care Ins.
Premiums
Total Itemized
Deductions
Taxes You Paid
Your social security numberName(s) as shown on Form 40
The itemized deductions you may claim for the year 2021 are similar to the itemized deductions claimed on your Federal return, however, the amounts may
differ. Please see instructions before completing this schedule. PART-YEAR RESIDENTS: A resident of Alabama for only a part of the year should list below
only those deductions actually paid while a resident of Alabama.
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Schedule A (Form 40) 2021
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ADOR
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ADOR
*21000840*
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1 You may donate all or part of your overpayment. (Enter the amount in the appropriate boxes.)
2 Total Donations. Add lines 1a, b, c, d, e, f, g, h, i, j, k, l, m, n, o, p, q, and r. Enter here and on Form 40, page 1, line 34. . . . . . . . . . . . . . . . . . . . . . . . . . .
A
Exempt Interest
List Payers and Amounts
B
Taxable Interest
and Dividends
3 TOTAL TAXABLE INTEREST AND DIVIDENDS
Enter here and on Form 40, page 1, line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Schedules B, & DC (Form 40) 2021
Sch. A, B, & DC
(Form 40) 2021 Page 2
If you received more than $1500 of interest and dividend income, you must complete Schedule B. See instructions.
SCHEDULE B – Interest And Dividend Income
SCHEDULE DC – Donation Check-Offs
Name(s) as shown on Form 40 (Do not enter name and social security number if shown on other side) Your social security number
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a Senior Services Trust Fund . . . . . . . . . . . . . . . . . .
b Alabama Arts Development Fund. . . . . . . . . . . . .
c Alabama Nongame Wildlife Fund . . . . . . . . . . . . .
d Child Abuse Trust Fund . . . . . . . . . . . . . . . . . . . . .
e Alabama Veterans Program . . . . . . . . . . . . . . . . .
f Alabama State Historic Preservation Fund . . . . .
g Alabama State Veterans Cemetery at
Spanish Fort Foundation, Inc. . . . . . . . . . . . . . . . .
h Foster Care Trust Fund .. . . . . . . . . . . . . . . . . . . . . . .
i Mental Health. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
j Alabama Firefighters Annuity and Benefit Fund. . . . . . . .
k Alabama Breast & Cervical Cancer Program . . . . . . . . . .
l Victims of Violence Assistance . . . . . . . . . . . . . . . . . . . .
m Alabama Military Support Foundation . . . . . . . . . . . . . . . .
n Alabama Veterinary Medical Foundation
Spay-Neuter Program. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
o Cancer Research Institute . . . . . . . . . . . . . . . . . . . . . . . . . .
p Alabama Association of Rescue Squads. . . . . . . . . . . . . .
q USS Alabama Battleship Commission. . . . . . . . . . . . . . . .
r Children First Trust Fund . . . . . . . . . . . . . . . . . . . . . . . . . . .
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*210003DS*
Alabama Department of Revenue
Dependents Schedule
NAME(S) AS SHOWN ON TAX RETURN
PRIMARY SOCIAL SECURITY NUMBER SPOUSE SOCIAL SECURITY NUMBER
SCHEDULE
DS & HOF 2021
( 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Schedule DS – Dependents Schedule
GO TO PAGE 2, PART III
*210004HF*
Complete the following information:
Enter the dependent/qualifying personʼs name here:
Dependents/qualifying personʼs Social Security Number:
What is the dependentʼs/qualifying personʼs 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
ADOR
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
6 Rent 6 Own
6 Yes 6 No
6 Yes 6 No
6 Yes 6 No
SCHEDULE
DS & HOF 2021
( Form 40 or 40NR )
Schedule HOF – Head of Family Schedule
Return to Page 1
NAME(S) AS SHOWN ON TAX RETURN YOUR SOCIAL SECURITY NUMBER
Alabama Department of Revenue
Composite Payments/Electing PTE Credits
ADOR
SCHEDULE
CP
(FORM 40 or 40NR)
2021
C
Disregarded Entity’s Name
D
Disregarded Entity’s
FEIN
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A
Taxpayer’s Social
Security Number on
Schedule K-1
B
Check if this
Taxpayer is a
Disregarded Entity
E
S-Corporation’s,
Partnership’s, Estate’s or
Trust’s Name
F
S-Corporation’s,
Partnership’s, Estate’s or
Trust’s FEIN
G
Amount of payment made
by the S Corporation,
Partnership, Estate or
Trust on your behalf
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If you are claiming composite payment(s)/Electing PTE credits, complete the following information.
SECTION B 1. Total Composite Payment/Electing PTE Credits. Total of Column G enter here and on Form 40, page 1, line 26 or Form 40NR, page 1, line 23 . . . . . . . . . . . . . . . . . . .
SECTION A
1.
*210009CP*
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*210020CR*
ADOR
Alabama Department of Revenue
Credit For Taxes Paid To Other States
SCHEDULE
CR
2021
NAME(S) AS SHOWN ON THE TAX RETURN SOCIAL SECURITY NUMBER
Complete one part for each state that you are claiming credit. If there is not enough space, additional forms may be completed as needed.
PART 1
1 2021 Taxable Income as shown on the (name of state)
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_______________________________ state return . .
2 Portion of Alabama Adjusted Gross Income Attributable to this State. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 Tax due the other state using Alabama tax rates. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Tax due the other state as shown on that stateʼs return or Form W-2G . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5 Enter the smaller of lines 3 and 4 above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 2
6 2021 Taxable Income as shown on the (name of state)
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_______________________________ state return . .
7 Portion of Alabama Adjusted Gross Income Attributable to this State. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8 Tax due the other state using Alabama tax rates. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9 Tax due the other state as shown on that stateʼs return or Form W-2G . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10 Enter the smaller of lines 8 and 9 above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 3
11 2021 Taxable Income as shown on the (name of state)
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_______________________________ state return . .
12 Portion of Alabama Adjusted Gross Income Attributable to this State. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13 Tax due the other state using Alabama tax rates.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14 Tax due the other state as shown on that stateʼs return or Form W-2G . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15 Enter the smaller of lines 13 and 14 above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 4
16 2021 Taxable Income as shown on the (name of state)
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_______________________________ state return . .
17 Portion of Alabama Adjusted Gross Income Attributable to this State. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18 Tax due the other state using Alabama tax rates.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19 Tax due the other state as shown on that stateʼs return or Form W-2G . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20 Enter the smaller of lines 18 and 19 above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 5
21 2021 Taxable Income as shown on the (name of state)
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_______________________________ state return . .
22 Portion of Alabama Adjusted Gross Income Attributable to this State. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
23 Tax due the other state using Alabama tax rates.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
24 Tax due the other state as shown on that stateʼs return or Form W-2G . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
25 Enter the smaller of lines 23 and 24 above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule OC, Section B, part A should not be completed until a schedule has been completed for each state that you are claiming a credit.
PART 6
26 Sum of Alabama Adjusted Gross Income Attributable to all other States (Add lines 2, 7, 12, 17, and 22
from Parts 1, 2, 3, 4 and 5) Enter here and on Schedule OC, Section B, Part A, line A1 . . . . . . . . . . . . . . . . . . . .
27 Enter the Sum of lines 5, 10, 15, 20 and 25 from Parts 1, 2, 3, 4, and 5, here and on Schedule OC,
Section B, Part A, line A5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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PART A – Credit for Taxes Paid to Other States (Form 40 Only)
A1. Sum of Alabama Adjusted Gross Income Attributable to all other States from Schedule CR, line 26. . . . . . . . . . . . . .
A2. Alabama Adjusted Gross Income from Form 40, page 1, line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
A3. Total Other States' % of Alabama AGI (Divide line A1 by line A2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
A4. Multiply the current tax liability (Section A) by line A3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
A5. Enter line 27 from Schedule CR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
A6. Credit Allowable (Enter smaller of lines A4 or A5). Enter here and on Section C, Part A, Column 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART B – Alabama Enterprise Zone Credit or Exemption
B1. Enter amount from Schedule EZK1, Part II, page 2, line 13, or Schedule EZ, Part IV, page 2, line 13. Enter here and on Section C, Part B, Column 3
PART C – 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.
C1. Enter your assigned Department of Education Certification Number_______________________________
C2. Name of employer/firm sponsoring the education program_______________________________________
C3. Name of approved provider_____________________________________Location________________________________
C4. Were all participants for whom you are claiming a tax credit continuously employed by you for at least 16 weeks?
6
Yes
6
No
C5. If the answer to line C4 is yes, did employee(s) work at least 24 hours each week?
6
Yes
6
No
C6. If the answer to lines C4 and C5 above is yes, enter the total expenses available for credit (see instructions)
C7. CREDIT ALLOWABLE. Multiply line C6 by 20% (.20). Enter here and on Section C, Part C, Column 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART D – Rural Physician Credit
D1. Name of hospital and community where you live and provide medical services _________________________________________________________
_________________________________________________________________________________________________________________________.
D2. Maximum Rural Physician Credit. Qualifying Physicians, enter $5,000.
If Married Filing Jointly (MFJ) and both spouses qualify for Rural Physician Credit, enter $10,000 . . . . . . . . . . . . . . .
D3. CREDIT ALLOWABLE. Enter the amount from line D2. Enter here and on Section C, Part D, Column 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART E – Coal Credit*
E1. CREDIT ALLOWABLE. Enter here and on Section C, Part E, Column 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART F – 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 F6 below.
Were you in business with 50 or fewer full and/or part-time employees on June 9, 2011?
6
Yes
6
No If “No”, you do not qualify for this credit.
F1 Number of full time employees on 12-31-2020. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2 Number of full time employees on 12-31-2019. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3 Subtract line F2 from line F1. If less than or equal to zero, STOP! You do not qualify for credit. . . . . . . . . . . . . . . . . . .
F4 Number of qualifying new employees from line F3 that completed their first 12 months service in 2021. . . . . . . . . . . .
F5 Multiply line F4 by $1,000.00. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F6 Pro rata share of credit from Schedule K-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
FEIN of entity _______________________________ (If credit from more than one entity, attach schedule.)
F7 CREDIT ALLOWABLE. Add line F5 and line F6. Enter here and on Section C, Part F, Column 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART G – Veterans Employment Act - Employer’s Credit.* Owners of qualified employers that are entities taxed under subchapters
S or K of the Internal Revenue Code skip Lines G1 and G2 and report your pro rata share of credit on line G3 below.
EMPLOYER CREDIT
G1 Number of unemployed veterans included in Part F, line F4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
G2 Multiply line G1 by $2,000.00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
G3 Pro rata share of credit from Schedule K-1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
FEIN of entity _______________________________ (If credit from more than one entity, attach schedule.)
G4 CREDIT ALLOWABLE. Add line G2 and line G3. Enter here and on Section C, Part G, Column 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ADOR
A1
A2
A3
A4
A5
C6
D2
F1
F2
F3
F4
G1
A6
B1
C7
D3
E1
F5
F6
F7
G2
G3
G4
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SCHEDULE
OC
(FORM 40 OR 40NR)
Your social security numberName(s) as shown on Form 40 or 40NR
2021
Alabama Department of Revenue
Other Available Credits
ATTACH TO FORM 40 OR 40NR
•
* Individual Credits must be submitted through My Alabama Taxes (MAT)
before completion of the Schedule OC. See instructions for submission details.
SECTION A Current Tax Period Liability. Enter tax amount from Form 40, page 1, line 17 or Form 40NR, page 1, line 19 . . . . . . . . .
SECTION B Current Year Credits
*211112OC*
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-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
PART H – Veterans Employment Act - Business Startup Expense Credit.* For owners of qualified employers that are entities taxed under subchapters S or K of the Internal
Revenue Code skip Lines H1 through H4 and report your pro rata share of credit on line H5 below.
Did this business start up after April 2, 2012?
6
Yes
6
No If “No”, you do not qualify for this credit.
BUSINESS START-UP EXPENSES CREDIT
H1 Name and business ID number _________________________________________________________________________________________________
H2 Enter total amount of business start-up expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
H3 Maximum credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
H4 Enter the lesser of line H2 or line H3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
H5 Pro rata share of credit from Schedule K-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
FEIN of entity _______________________________ (If credit from more than one entity, attach schedule.)
H6 CREDIT ALLOWABLE. Add line H4 and line H5. Enter here and on Section C, Part H, Column 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART I – Credit for Taxes paid to a Foreign Country (For Form 40 Only) Note: All dollar figures must be in U.S. dollars.
I1 S Corporation/Partnership/Estate/Trust Name
•
_____________________________________________________________________________________
I2 FEIN
•
____________________________________
I3 Name of country income earned in
•
______________________________________________________________________________________________
I4 Your pro rata share in entity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I5 Pro rata share of income from foreign operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I6 Alabama tax imposed on the pro rata share of income from foreign operations as reported on line I5 . . . . . . . . . . . . . .
I7 Pro rata share of tax due the foreign country as shown on that country's tax return . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I8 Multiply I7 by 50% (.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I9 CREDIT ALLOWABLE. Enter the lesser of line I6 or line I8. Enter here and on Section C, Part I, Column 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART J – Qualified Irrigation System/Reservoir System Tax Credit* (Any unused Qualified Irrigation System/Reservoir System Tax Credit may be carried forward for a maximum
of 5 years.)
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.
•
6 Purchase or conversion of irrigation system. Complete lines J1 through J6 and J11 through J13 below. Skip lines J7 through J10.
•
6 Construction of reservoir. Skip lines J1 through J6 and complete lines J7 through J13 below.
•
6 Pro-rata share of credit from Subchapter S or K. Complete lines J12 through J13 below.
J1 Purchase cost and installation costs of irrigation system. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
J2 Conversion costs to convert from fuel to electricity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
J3 Add lines J1 and J2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
J4 Multiply line J3 by 20% (.20) not to exceed $10,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
J5 Multiply line J3 by 10% (.10) not to exceed $50,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
J6 Enter the greater of line J4 or line J5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
J7 Cost of qualified reservoir construction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
J8 Multiply line J7 by 20% (.20) not to exceed $10,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
J9 Multiply line J7 by 10% (.10) not to exceed $50,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
J10 Enter the greater of line J8 or line J9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
J11 Enter the amount from either line J6 or line J10, but not both . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
J12 Pro rata share of credit from Schedule K-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
FEIN of entity
•
_________________________
J13 Maximum credit allowable. Add line J11 and line J12. Enter here and on Section C, Part J, Column 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART K – Alabama Accountability Tax Credit – School Transfer Credit
K1 Enter total cost of attending nonfailing public school or nonpublic school from Schedule AATC, Line 37. Enter here and on Section C, Part K, Column 3
Page 2
Schedule OC
(Form 40 or 40NR) 2021
Name(s) as shown on Form 40 or 40NR Your social security number
$2,000
H2
H3
I4
I5
I6
I7
I8
J1
J2
J3
J4
J5
J6
J7
J8
J9
J10
J11
J12
H4
H5
H6
I9
J13
K1
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
*210013OC*
0
0
Go To Schedule AATC
ADOR
Page 3
Schedule OC
(Form 40 or 40NR) 2021
Name(s) as shown on Form 40 or 40NR Your social security number
PART L – Alabama Accountability Act Credit - Scholarship Granting Organization (SGO) portion (Any unused Alabama Accountability Act Credit - Scholarship Granting
Organization (SGO) portion may be carried forward for a maximum of 3 years.)
L1 Name of Scholarship Granting Organization:
•
_____________________________________________________________________________________
L2 Address of Scholarship Granting Organization: _____________________________________________________________________________________
______________________________________________________________________________________________________________________________
L3 Enter amount contributed for scholarship(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
L4 Pro rata share of credit from Schedule K-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
FEIN of entity
•
_________________________
L5 Current Year Credit Available. Add L3 and L4. Enter here and on Section C, Part L, Column 2. . . . . . . . . . . . . . . . . . .
L6 Multiply the current tax liability (Section A) by 50% (.50). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
L7 Maximum credit allowable for current year contribution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
L8 Current Year Credit Allowable. Enter the lesser of line L5, L6 or L7. Enter here and on Section C, Part L, Column 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
L9 MAXIMUM CREDIT ALLOWABLE FOR PRIOR YEAR CREDIT CARRYFORWARD. Subtract L8 from L6. Enter here and on line L10a, Column 3 . . . . . . .
L10 Calculation of Allowable Prior Year Credit Carryforward - enter here and on Section D. If Part L, line L9 is equal to zero, do not complete this section.
PART M – Alabama Adoption Tax Credit
M1 Enter total number of children adopted from Schedule AAC, Part II, line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
M2 Allowable credit per child . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
M3 CREDIT ALLOWABLE. Multiply line M1 by line M2. Enter here and on Section C, Part M, Column 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART N – 2013 Alabama Historic Rehabilitation Tax Credit* – For project numbers prior to 2018. (Any unused 2013 Alabama Historic Rehabilitation Tax Credit may be carried for-
ward for a maximum of 10 years.)
N1 Amount of tax credit certificate for any project placed in service this year
N2 Total Credit - Add lines N1a, N1b and N1c. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
N3 Pro rata share of credit from Schedule K-1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
FEIN of entity
•
_________________________
N4 CREDIT ALLOWABLE. Add line N2 and line N3. Enter here and on Section C, Part N, Column 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART O – Career – Technical Dual Enrollment Credit (Any unused Career – Technical Dual Enrollment Credit may be carried forward for a maximum of 3 years.)
O1 Amount Contributed this year (Department of Post-Secondary Education Tax Credit Certificate) . . . . . . . . . . . . . . . . .
O2 Amount of Current Credit — Multiply line O1 by .50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
O3 Pro rata share of credit from Schedule K-1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
FEIN of entity
•
_________________________
O4 Current Year Credit Available. Add Lines O2 and O3. Enter here and on Section C, Part O, Column 2. . . . . . . . . . . .
O5 Multiply the current tax liability (Section A) by 50% (.50).. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
O6 Maximum Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
O7 Current Year Credit Allowable. Enter the Lessor of O4, O5 or O6. Enter here and on Section C, Part O, Column 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
O8 MAXIMUM CREDIT ALLOWABLE FOR PRIOR YEAR CREDIT CARRYFORWARD. Subtract line O7 from line O5. Enter here and on line O9a, Column 3
O9 Calculation of Allowable Prior Year Credit Carryforward - enter here and on Section D. If Part O, line O8 is equal to zero, do not complete this section.
N1a
N1b
N1c
L3
L4
L5
M1
M2
N2
N3
O1
O2
O3
O4
L6
L7
L8
L9
M3
N4
O5
O6
O7
O8
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•
•
•
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•
•
$500,000
$1,000
•
•
•
•
•
•
•
•
•
$50,000
Column 2Column 1 Column 3 Column 4 Column 5
Maximum Credit Carryforward Available. Sum of Column 4, line L10a, L10b, and L10c .....................
Unused Credit Limitation
(Col. 3 minus Col. 4)
Maximum Credit Carryforward
Available This Year
(Lesser of Col. 2 or Col. 3)
Credit Limitation
(Line L10a, Col. 3 equals line L9.
Lines L10b, L10c, & L10d, Col. 3 equal
Col. 5, prior row)
Credit Carryforward
Available
Credit Year
(YYYY)
Column 2Column 1 Column 3 Column 4 Column 5
Maximum Credit Carryforward Available. Sum of Column 4, line LO9a, LO9b, and LO9c ...................
Unused Credit Limitation
(Col. 3 minus Col. 4)
Maximum Credit Carryforward
Available This Year
(Lesser of Col. 2 or Col. 3)
Credit Limitation
(Line O9a, Col. 3 equals line O8. Lines
O9b - O9c, Col. 3 equal Col. 5, prior
row)
Credit Carryforward
Available
Credit Year
(YYYY)
•
•
•
•
•
•
•
L10a
L10b
L10c
L10d
•
•
•
•
•
•
•
O9a
O9b
O9c
O9d
Project Number Date Placed In Service Credit Amount
*210014OC*
0
0
0
0
0
0
0
0
0
0
0
Go To Schedule AAC
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
PART P – Investment Credit – Alabama Jobs Act (Any unused Investment Credits – Alabama Jobs Act may be carried forward for a maximum of 5 years.)
Project Number
•
_________________________________________
P1 Current Year’s Investment Credit amount allocated to income tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
P2 Current Year’s Allocated share of credit from Schedule K-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
FEIN of entity
•
_________________________
P3 CREDIT ALLOWABLE. Add line P1 and line P2. Enter here and on Section C, Part P, Column 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART Q – Port Credit – Alabama Renewal Act Credit (Unused Port Credit may be carried forward for a maximum of 5 years.)
In order to receive credit, please attach a copy of your Certification of Port Credit from the Alabama Department of Commerce.
Company Name ________________________________________________________________________________________________________________
FEIN or SSN of Qualified Project ___________________________
Q1 Port Credit amount certified . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Q2 Pro rata share of credit from Schedule K-1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
FEIN of entity
•
_________________________(If credit from more than one entity, attach schedule.)
Q3 CREDIT ALLOWABLE. Add line Q1 and line Q2. Enter here and on Section C, Part Q, Column 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART R – Alabama Renewal Act – Growing Alabama Credit (Any unused Growing Alabama Credit may be carried forward for a maximum of 5 years.)
Name of Economic Development Organization
•
______________________________________________________________________________________
R1 Amount(s) approved for contribution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
R2 Pro rata share of credit from Schedule K-1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
FEIN of entity
•
_________________________ (if credit from more than one entity attach schedule.)
R3 Current Year Credit Available. Add line R1 and line R2. Enter here and on Section C, Part R, Column 2 . . . . . . . . . .
R4 Multiply the current tax liability (Section A) by 50% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
R5 Current Year Credit Allowable. Enter the lesser of line R3 and line R4. Enter here and on Section C, Part R, Column 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
R6 MAXIMUM CREDIT ALLOWABLE FOR PRIOR YEAR CREDIT CARRYFORWARD. Subtract line R5 from line R4. Enter here and on line R7a, Column 3
R7 Calculation of Allowable Prior Year Credit Carryforward - enter here and on Section D. If Part R, line R6 is equal to zero, do not complete this section.
PART S – Apprenticeship Tax Credit*
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 S2.
Part I
Apprenticeship Employer Name
•
______________________________________________________________________________________________ _ _______________________________
Apprenticeship Employer FEIN or SSN
•
________________________________________________________________________________________________________________________
Part II
S1 Credit from Alabama Apprenticeship Tax Credit Certificate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S2 Pro rata share of credit from Schedule K-1 if applicable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
FEIN of entity
•
_________________________(If credit from more than one entity, attach schedule.)
S3 CREDIT ALLOWABLE. Add line S1 and line S2. Enter here and on Section C, Part S, Column 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ADOR
Page 4
Schedule OC
(Form 40 or 40NR) 2021
Name(s) as shown on Form 40 or 40NR Your social security number
Q1
Q2
R1
R2
R3
P1
P2
P3
Q3
R4
R5
R6
S1
S2
S3
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Column 2Column 1 Column 3 Column 4 Column 5
Maximum Credit Carryforward Available. Sum of Column 4, line R7a, R7b, R7c and R7d. ....................
Unused Credit Limitation
(Col. 3 minus Col. 4)
Maximum Credit Carryforward
Available This Year
(Lesser of Col. 2 or Col. 3)
Credit Limitation
(Line R7a, Col. 3 equals line R6. Lines
R7b - R7e, Col.3 equal Co. 5, prior row)
Credit Carryforward
Available
Credit Year
(YYYY)
•
•
•
•
•
•
•
•
•
R7a
R7b
R7c
R7d
R7e
*210015OC*
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
PART T – 2017 Alabama Historic Rehabilitation Tax Credit* – For project numbers beginning with 2018 and forward.
T1 Amount of tax credit certificate issued by the Historic Tax Commission or Transfer Credit Certificate issued by the Department of Revenue for any project
placed in service this year
T2 CREDIT ALLOWABLE. Add line T1a, T1b and line T1c. Enter here and on Section C, Part T, Column 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART U – Railroad Modernization Act of 2019*
U1 Enter the amount of credit as reported on your Transfer Credit Certificate issued by the Department of Revenue.
Enter here and on Section C, Part U, Column 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART V – Income Tax Capital Credit - You must attach Form KRCC and Schedule KRCC-I to your Alabama return.
V1 Enter Capital Credit allowable from Schedule KRCC-I, Part III, line 5. Enter here and on Section C, Part V, Column 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ADOR
Page 5
Schedule OC
(Form 40 or 40NR) 2021
Name(s) as shown on Form 40 or 40NR Your social security number
T2
U1
V1
•
•
•
•
•
•
•
•
•
•
•
•
T1a
T1b
T1c
Project Number Date Placed In Service Credit Amount
*210016OC*
0
0
Go To KRCC-I
ADOR
Page 6
Schedule OC
(Form 40 or 40NR) 2021
Name(s) as shown on Form 40 or 40NR Your social security number
1. Total Current Credits. Total Section C, Column 5, Part A through V. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part A • Credit for Taxes Paid to
Other State
Part B • Alabama Enterprise Zone
Part C • Basic Skills Education
Credit
Part D • Rural Physician Credit
Part E • Coal Credit
Part F • Full Employment Act of
2011
Part G • Veterans Employment
Act – Employer Credit
Part H • Veterans Employment
Act – Business Start-up Expense
Credit
Part I • Credit for Taxes paid to
Foreign Country
Part J • Qualified Irrigation Sys-
tem/Reservoir System Tax Credit
Part K • Alabama Accountability
Tax Credit – School Transfer
Credit
Part L • Alabama Accountability
Tax Credit – Scholarship Granting
Organization (SGO) portion
Part M • Alabama Adoption Tax
Credit
Part N • 2013 Alabama Historic
Rehabilitation Tax Credit
Part O • Career - Technical Dual
Enrollment Credit
Part P • Investment Credit –
Alabama Jobs Act
Part Q • Port Credit – Alabama
Renewal Act
Part R • Growing Alabama Credit
Part S • Apprenticeship Tax
Credit
Part T • 2017 Alabama Historic
Rehabilitation Tax Credit
Part U • Railroad Modernization
Act of 2019 Credit
Part V • Income Tax Capital
Credit
•
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SECTION C Current Credit Summary
Enter the tax liability from page 1, Section A of this form into Column 4 of the first row. In Column 2 and 3, enter applicable Credits if any from Section B of form. Repeat the steps that follow for each
row. Subtract the Current Credit Allowable from the Tax Due to be Offset. If the Current Credit Allowable is greater than the Tax Due to be Offset, enter the amount from Column 4 in Column 5. If the
Tax Due to be Offset is greater than Column 3, enter the Current Credit Allowable (Column 3) in Column 5 and enter the difference of Column 4 and Column 5 in Column 6 and proceed to the next
available credit. For the remaining rows, use the preceding Balance of Tax Due from Column 6 as the Tax Due to be Offset in Column 4.
For the credit carryforward (Column 7) for Parts L, O and R, subtract any Current Credit Applied (Column 5) from the Current Credit Available (Column 2). For all other credit carryforwards, Column 7
equals the difference between Column 3 and Column 5.
Column 1
Type of
Credit
Current Credit
Available
Current Credit
Allowable
Current Credit
Applied
Tax Due
to be Offset
Balance of Tax Due
(Col. 4 - Col. 5)
Credit
Carryforward
Column 2 Column 3 Column 4 Column 5 Column 6 Column 7
*210017OC*
0
0
0
ADOR
21. Total Prior Year Credit Carryforward. Total Section D, Column F, lines 1 through 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
•
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Page 7
Schedule OC
(Form 40 or 40NR) 2021
Name(s) as shown on Form 40 or 40NR Your social security number
F1 Alabama Accountability Tax Credit – School Transfer Credit. Subtract Section C, Part K, Column 5
from Section C, Part K, Column 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2 Alabama Adoption Tax Credit. Subtract Section C, Part M, Column 5 from Section C, Part M, Column 3. . . . . . . . .
F3 2017 Alabama Historic Rehabilitation Tax Credit. Subtract Section C, Part T, Column 5 from Section, C,
Part T, Column 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4 Total Refundable Credits. Add lines F1, F2 and F3. Enter the results here and on Page 1, line 25 of your return (Form 40 or Form 40NR) . . . . . . . . . . . . . .
E1 Current Year Tax Liability. Enter amount from Section A of this form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
E2 Total Current Year Credits Applied. Enter amount from Section C, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
E3 Prior Year Credit Carryforwards applied. Enter amount from Section D, line 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
E4 Total Credits Utilized This Year. Add lines E2 and E3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . .
E5 Net Tax Due. Subtract E4 from E1. Enter the results here and on Form 40, Page 1, line 18 or Form 40NR, Page 1, line 20. . . . . . . . . . . . . . . . . . . . . . . . . . . .
E1
E4
E5
F4
•
•
•
•
E2
E3
F1
F2
F3
•
•
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•
•
Column GColumn A
Type of
Credit Carryforward
Year Carryforward
Generated (YYYY)
Available Carryforward
Credit
Allowable Carryforward
Credit
Balance of
Tax Due
Amount Used
this Period
Remaining Unused
Carryforward (Col. C - Col. F)
Column B Column C Column D Column E Column F
SECTION D Credit Carryforward Prior Years
In Column C list any prior year credit carryforwards for application. In Column E enter the Balance of Tax Due from Section C, Column 6. If no Credits were taken in Section C, enter the tax liability
from Section A of this form into the first row of Column E. Repeat the steps that follow for each carryforward: Subtract Column E from Column D. If the Column E is less than or equal to Column D,
enter Column E in Column F and compute Column G (Column C – Column F). If the Column E is greater than Column D, enter Column D in Column F. For the remaining rows, use the preceding Col-
umn E minus Column F as the Balance of Tax Due in Column E. (See instructions for more details)
*For the Alabama Accountability Tax Credit – Scholarship Granting Organization (SGO) portion, Career - Technical Dual Enrollment Credit and Growing Alabama Credit carryforward computation, the
Allowable Carryforward Credit in Column D is limited to the Maximum Credit Carryforward Available This Year in Column 4 of Section B, Part L, Line L10, Section B, Part O, Line O9 and Section B,
Part R, Line R7. All others Column D equals Column C.
SECTION E Net Tax Due Computation
SECTION F Total Refundable Credits
*210018OC*
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Return to Page 1
*211122AA*
Alabama Department of Revenue
Alabama Accountability Tax Credit
SCHEDULE
AATC 2021
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
ADOR
1 Name of student:
•
2 Social security number of student:
•
3 Name of failing school attended or zoned for:
•
4 Name of school transferred to:
•
5 Grade level at time of transfer:
•
6 Date of enrollment at nonfailing public school or nonpublic school:
•
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:
•
11 Social security number of student:
•
12 Name of failing school attended or zoned for:
•
13 Name of school transferred to:
•
14 Grade level at time of transfer:
•
15 Date of enrollment at nonfailing public school or nonpublic school:
•
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:
•
20 Social security number of student:
•
21 Name of failing school attended or zoned for:
•
22 Name of school transferred to:
•
23 Grade level at time of transfer:
•
24 Date of enrollment at nonfailing public school or nonpublic school:
•
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:
•
29 Social security number of student:
•
30 Name of failing school attended or zoned for:
•
31 Name of school transferred to:
•
32 Grade level at time of transfer:
•
33 Date of enrollment at nonfailing public school or nonpublic school:
•
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 Add the amounts from line 9, line 18, line 27, and line 36. Enter the amount here and on Schedule OC,
Section B, Part K, line K1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4,366  00
4,366  00
4,366  00
4,366  00
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35
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37
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
0
0
0
0
Go To Schedule OC
*211121AC*
Alabama Department of Revenue
Alabama Adoption Tax Credit
SCHEDULE
AAC 2021
NAME(S) AS SHOWN ON TAX RETURN
PRIMARY SOCIAL SECURITY NO. SPOUSE SOCIAL SECURITY NO.
PART I – Information about your eligible “child/children”
1 Name of Child
•
________________________________________________________________________________________
2 Social Security Number of Child
•
__________________________________________________________________________
3 Name of Birth Mother
•
___________________________________________________________________________________
4 Name of Adoption Agency
•
________________________________________________________________________________
5 Address of Adoption Agency
•
______________________________________________________________________________
6 Name of Child
•
________________________________________________________________________________________
7 Social Security Number of Child
•
__________________________________________________________________________
8 Name of Birth Mother
•
___________________________________________________________________________________
9 Name of Adoption Agency
•
________________________________________________________________________________
10 Address of Adoption Agency
•
______________________________________________________________________________
11 Name of Child
•
________________________________________________________________________________________
12 Social Security Number of Child
•
__________________________________________________________________________
13 Name of Birth Mother
•
___________________________________________________________________________________
14 Name of Adoption Agency
•
________________________________________________________________________________
15 Address of Adoption Agency
•
______________________________________________________________________________
16 Name of Child
•
________________________________________________________________________________________
17 Social Security Number of Child
•
__________________________________________________________________________
18 Name of Birth Mother
•
___________________________________________________________________________________
19 Name of Adoption Agency
•
________________________________________________________________________________
20 Address of Adoption Agency
•
______________________________________________________________________________
PART II – Adoption Credit
1 Enter total number of children adopted from Part 1 here and on Schedule OC, Section B,
Part M, line M1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ADOR
1
•
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.
Go To Schedule OC
*211119KI*
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 OC, Section B,
Part V, line V1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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______.
•
•
•
•
5
•
•
•
•
•
1
•
2
•
3
•
4
•
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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2
•
3
•
4
•
5
•
Project 1 Project 2 Project 3
%%%
SCHEDULE
KRCC-I
Alabama Department of Revenue
Recipient's Share Of Capital Credit For
Individual Taxpayers
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
PART I - RECIPIENT INFORMATION
ADOR
0
0
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 OC
Reset Schedule KRCC-I
*210019KI*
SCHEDULE
KRCC-I
Alabama Department of Revenue
Recipient's Share Of Capital Credit For
Individual Taxpayers
ADOR
PART III - CAPITAL CREDIT CALCULATION
PART II - PROJECT INFORMATION
INSTRUCTIONS
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______.
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 ........................................
•
•
•
•
•
•
•
•
1
2
•
3
•
4
•
5
•
Project 1 Project 2 Project 3
%%%
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
PART I - RECIPIENT INFORMATION
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 OC, Section B,
Part V, line V1 ............................................................................................
•
•
•
•
5
•
•
•
•
•
1
•
2
•
3
•
4
•
Project 1 Project 2 Project 3
0
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0
0
0
0
0
0
Return to OC
*21112385*
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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
V
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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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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. . . . .
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1a
1b
1c
1d
1e
1f
1g
1h
2a
5
6
2b
4
3a
3b
8
9
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7a
7b
7c
7d
7e
7f
7g
ADOR
PART I – Excess of Nonbusiness Deductions Over Nonbusiness Income
Reset Form
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-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. 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.
*21002485*
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. . . . . . . . . . . •
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1 Enter the Taxable Income from Form 40 or Form 40NR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . V
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 . . . . . . . . . . . . . . . . . . . . . .
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2
3
4
5
1
6
7
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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)
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