NOTE: You can only paper file a state only return. State only returns CANNOT be e-filed.
Alabama taxpayers may file an Alabama state income tax return using Form 40 (for residents) or Form 40NR (for nonresidents), as applicable. The Alabama Department of Revenue offers electronic filing options through My Alabama Taxes (MAT) and approved electronic filing providers. Taxpayers should use the return that corresponds to their residency status and filing requirements.
Filing Options for Alabama State Only Returns
- My Alabama Taxes (MAT): The Alabama Department of Revenue provides online services through My Alabama Taxes (MAT), allowing taxpayers to electronically file eligible Alabama individual income tax returns and access other tax-related services.
- Commercial Tax Software: Taxpayers may use approved commercial tax preparation software to prepare and electronically file Alabama individual income tax returns.
- Professional Tax Practitioners: Authorized tax professionals may electronically file Alabama returns through approved electronic filing programs on behalf of their clients.
Special Considerations
- Nonresidents: Individuals who receive income from Alabama sources may be required to file Form 40NR if they meet Alabama filing requirements.
- Military Personnel: Special filing rules may apply to military personnel and their spouses. Taxpayers should refer to the applicable Alabama instructions to determine filing requirements and the taxability of income.
- Credit for Taxes Paid to Other States: Eligible Alabama residents may claim a credit for income taxes paid to another state by completing Schedule OC and attaching any required supporting documentation.
Electronic Filing Benefits
- Electronic filing generally provides faster processing, improved accuracy through automated calculations, and quicker confirmation that the return has been received by the Alabama Department of Revenue.
Important Information
- OLT.com does not allow the E-filing of an Alabama State Return Only. To E-file, you must be completing both your Federal and state returns with the software.
Source:
Form 40NR - Alabama 2025 Individual Income Tax Return (Nonresidents Only)
Form 40 - Alabama 2025 Individual Income Tax Return (Residents)
Schedule OC - Credit for Taxes Paid to Other States
Disclaimer: Always verify information with the official Federal or State Department of Revenue Forms and Instructions. Tax laws and filing requirements may change annually. For complex situations, consult a CPA or tax attorney.