To file your 2025 Alabama state individual income tax return, you must download the official Alabama Department of Revenue Form 40 Booklet or use an approved e-file software program.
File the Right Form
Form 40: Use this if you are a full-year or part-year Alabama resident.
Form 40NR: Use this if you are a nonresident or part-year resident with Alabama-source income.
Meet the Deadlines
Filing Deadline: April 15, 2026, for calendar-year 2025 returns.
Automatic Extension: Alabama grants an automatic 6-month extension to file until October 15, 2026.
Payment Deadline: Any tax due must be paid by April 15, 2026. The extension applies to filing only, not payment.
Review Key State Adjustments
- Federal Income Tax Deduction: Alabama allows a deduction for federal income tax paid or accrued, subject to statutory limitations, income thresholds, and filing status-based phaseouts.
- Standard Deduction: Alabama provides a standard deduction that varies by filing status and income level as specified in the Form 40 instructions.
- Overtime Pay Exclusion: Alabama law provides a limited exclusion for qualifying overtime compensation meeting statutory definitions. The exclusion applies only to eligible overtime wages properly reported by the employer and is subject to Alabama Department of Revenue guidance and income limitations.
Submit Your Return
E-Filing (Recommended)
File electronically using:
- Alabama Department of Revenue My Alabama Taxes (MAT) system
- Approved commercial tax preparation software
Paper Filing
- With Payment:
Alabama Department of Revenue
P.O. Box 2401
Montgomery, AL 36140-0001
- Refund / No Tax Due:
Alabama Department of Revenue
P.O. Box 154
Montgomery, AL 36135-0001
Avoid Common Processing Issues
Attach Federal Return: If filing by paper, include a complete copy of Federal Form 1040.
Source:
Form 40 Booklet
Form 40NR
Disclaimer: Always verify details with the official Alabama Department of Revenue forms and instructions. For complex tax situations, consult a CPA or tax attorney.