Form 40A Booklet 2022 revenue.alabama.gov myalabamataxes.alabama.gov  Short Return  Full Year Residents  Forms and Instructions

Address Change … 12 Addresses of Taxpayer Service Centers … 3 Alabama Election Campaign Fund … 10 Amended Return … 12 Amount You Owe … 10

Consumer Use Tax … 8 and 9 Credit Card … 10

Death of Taxpayer … 12 Dependents — Birth or Death of Dependent … 10 and 11 Children … 10 Other Dependents … 10 Support of Dependents … 10 and 11 Domicile … 4 Donations of Refunds … 11 and 12

Extension of Time to File … 12 and 13

Federal Tax Liability Deduction …8, 11 and 20 Figuring Your Income Tax … 8, 14-19 Filing Information … 4 Filing Requirements — When To File … 5 Where To File … 10 Which Form To File … 5 Who Must File … 5 Filing Status and Exemptions — Which Box To Check … 6 Form W-2 … 6 and 7 Forms, How To Get … 23

General Information … 12

Head of Family … 6

Income (Examples) — You Must Report … 7 You Do Not Report … 7 Income Tax Withheld (Alabama) … 7 Interest — Late Payment of Tax … 12 Interest and Dividend Income … 8

Married Persons — Filing Joint or Separate Return … 6 Military Personnel — Residents of Alabama … 5 Nonresidents of Alabama … 5

Name and Address … 6 Nonresidents of Alabama — Which Form To File … 5 Who Must File … 5

Payments — Check/Money Order … 10 Credit Card … 10 ACH Debit (E-Check) … 10 Penalty — Criminal Liability … 12 Late Filing … 12 Late Payment of Tax … 12 Personal Exemption … 6 and 8 Preparer, Tax Return … 10

Records — How Long To Keep … 12 Refund Status … 4 Refund, When Should I Expect? … 4 Requesting a Copy of Your Tax Return … 12 Rounding Off to Whole Dollars … 7

Salaries … 7 Setoff Debt Collection … 4 and 13 Sign Your Return … 10 Single Person … 6 Social Security Number … 6 Specific Instructions … 6-12 Standard Deduction … 8 and 9 Steps For Preparing Your Return … 5 and 6 Students and Dependents … 5

Tax Assistance for Taxpayers … 3 Tax Tables … 14-19

What’s New … 2 Where To File Form 40A … 10 Writing to the Alabama Department of Revenue … 12 W T S R P N M I H G F E D C A Page 2 Index

What’s New For 2022 Website – Check out our updated website at www.revenue.alabama.gov for downloadable forms, fill-in-forms, instructions, and the most accurate up-to-date in- formation available. Our website also hosts links to PC on-line filing providers sup- porting the Federal/State electronic filing program. Refund Status – For the most up-to-date information concerning the status of your current year refund, call 1-855-894-7391 or check our website. Standard Deduction and Dependent Exemption - Acts 2022-292 and 2022- 297 increases the standard deduction and changes the threshold for the dependent exemption. See page 9 for updated standard deduction chart and page 8 for up- dated dependent exemption chart. Identity Quiz – If you happen to receive a notice to complete an ID Confirma- tion Quiz, it is not because you are suspected of ID theft. The purpose of the quiz is to protect your identity as the filer and prevent loss of taxpayer dollars to thieves. Credits – Certain tax credits are now required to be pre-approved through MyAlabama Taxes (MAT) at www.myalabamataxes.alabama.gov. Please see the credit instructions in this booklet and Schedule OC instructions for more informa- tion.

Page 3 ★ ★ ★ ★ ★ ★ ★ ★ ★ Shoals Tuscaloosa Jefferson/ Shelby Montgomery Mobile Huntsville Gadsden Auburn/Opelika Dothan Physical Addresses of Taxpayer Service Centers Alabama income tax assistance may be obtained by calling or visiting any of the Alabama Department of Revenue Taxpayer Service Centers listed below. Additional forms and instructions may also be obtained from these centers.  Auburn/Opelika Taxpayer Service Center 3300 Skyway Drive Auburn, AL 36830 Phone – (334) 887-9549  Dothan Taxpayer Service Center 121 Adris Place Dothan, AL 36303 Phone – (334) 793-5803  Gadsden Taxpayer Service Center 701 Forrest Avenue Gadsden, AL 35901 Phone – (256) 547-0554  Huntsville Taxpayer Service Center 4920 Corporate Drive, Suite H Huntsville, AL 35805 Phone – (256) 837-2319  Jefferson/Shelby Taxpayer Service Center 2020 Valleydale Road, Suite 208 Hoover, AL 35244 Phone – (205) 733-2740  Mobile Taxpayer Service Center 851 E. I-65 Service Road South, Bel Air Tower, Suite 100 Mobile, AL 36606 Phone – (251) 344-4737  Montgomery Taxpayer Service Center 2545 Taylor Road Montgomery, AL 36117 Phone – (334) 242-2677  Shoals Taxpayer Service Center 201 South Court Street, Suite 200 Florence, AL 35630 Phone – (256) 383-4631  Tuscaloosa Taxpayer Service Center 1434 22nd Avenue Tuscaloosa, AL 35401 Phone – (205) 759-2571

When Should I Expect My Refund? Wait At Least 90 Days For Your Refund If you do not receive your refund within 90 days of mailing your return, go to www.revenue.alabama.gov, then click on “Where’s My Refund,” or complete Form IT: 489. Form IT:489 may be obtained from the Depart- ment’s website under the Forms link or from any of our Alabama Taxpayer Service Centers listed on page 3 of this booklet. If you call about your refund, have a copy of your return with you or the Department may be unable to assist you. Each year the Ala bama Depart ment of Rev e nue re- ceives over 1.8 million income tax re turns. Of this num- ber, over 1 million taxpayers receive refunds. The Depart ment makes every effort to process your refund as quickly as possible, and there are several things you, the taxpayer, can do to help us accomplish this. The date you file your return and how you file deter- mines when you can expect your refund. For example, electronically filed returns are received and processed significantly faster than returns that are mailed to the De- partment of Revenue. Also, if you mail in an error-free re- turn in January or February, you can expect to receive your refund sooner than if you wait until March or April to file. Returns filed this close to the deadline may require 90 days to process. Common Mistakes Which Delay Refunds Incorrect Name. Your refund will be issued in the name(s) appearing on your return. If your name is illeg- ible or misspelled, your refund may be issued in the wrong name. Incorrect Address. Last year the U.S. Postal Serv- ice was unable to deliver thousands of refund checks due to incorrect addresses, or because the taxpayer moved and failed to leave a forwarding address. Incorrect Social Security Number. Last year ap- proximately 80,000 returns were received with missing or incorrect social security numbers. Your social security number is very important; it is used for identification of your file. Please compare the number on your return with the number on your social security card. Show in the blocks provided the social security num- bers in the same order as the first names. For example, the social security number of the first name listed should be entered in the box headed “Your social security num- ber.” The social security number of the second name should be entered in the box headed “Spouse’s social security number.” If separate returns are filed, the person filing the return should enter his or her social security number in the box headed “Your social security num- ber,” and enter the spouse’s social security number on line 3. It is very important that the social security num- bers be listed in this order so your refund will be issued in the correct name. Legibility. On many returns, the name, address, or social security number is not readable. If this happens, the wrong information may be recorded, and your refund may be delayed. Make sure that the information you enter on the return is readable. Missing Withholding Statement (W-2). Make cer- tain the “State Copy” of all forms W-2 wage and tax statement are attached. The Department will consider the return incomplete if all required information is not included. Incorrect Computation. Many returns must be cor- rected each year by the Department due to simple math errors. Before mailing your return, double check the ad- dition and subtraction to make sure the math is correct. This is a good idea even if someone else prepares your return. Misdirected Mailing. Each year thousands of re- turns are mailed to the Internal Revenue Service instead of the Alabama Department of Revenue. Filing More Than One Return. File only one Form 40, 40A, 40EZ, 40NR or electronic return for each tax year. If it is necessary to amend your original return you must file a completed return with the “Amended Return” box checked. The amended return will be processed after your original return has been processed. Filing Copies. A copy of a return is not acceptable unless it has the taxpayer(s) original signature(s). Missing Signatures. Thousands of unsigned re- turns are received each year by the Department. Before we can process them, these returns must be returned to the taxpayers for signatures. If a joint return is filed, both spouses must sign the return. Other Reasons For Refund Delays You Have Not Paid All Taxes Due From a Previ- ous Year. If you owe tax for a prior year, your refund will be applied to pay that deficiency. Any amount remaining will be refunded to you. This will generally delay your re- fund 12 weeks or more. Setoff Debt Collection. If the Alabama Department of Human Resources, Alabama Department of Labor, the Administrative Office of Courts, the Alabama Medi- caid Agency, the Alabama League of Municipalities or Association of County Commissions or local govern- mental entities, has notified the Alabama Department of Revenue that your account is delinquent on a debt re- payment, any public assistance program (including the Child Support Act of 1979, Chapter 10, Title 38), any Medicaid assistance program, your refund will be applied to that debt. See Setoff Debt Collection on page 13 for further information. Federal Refund Offset Program. Your 2022 federal or state refund will be taken to satisfy any outstanding li- abilities owed to the State of Alabama or to the Internal Revenue Service. SECTION Filing 1 Information

First, be certain you need to file a tax return. Your marital status, filing status, and gross income determine whether you have to file a tax return. Gross income usu- ally means money, goods, and property you received on which you must pay tax. It does not include nontaxable benefits. See page 7 of the instructions to find out which types of income you should include. Other Filing Requirements Refunds. Even if your income was less than the amounts shown, you must file a return to get a refund if Alabama income tax was withheld from any payments made to you. Domicile. Individuals who are domiciled in (or resi- dents of) Alabama are subject to tax on their entire in- come, whether earned within or without Alabama. This is true regardless of their physical presence within Ala- bama at any time during the taxable year. Domicile is where one lives, has a permanent home, and has the in- tention of returning when absent. Domicile may be by birth, choice, or operation of law. Each person has one and only one domicile which, once established, contin- ues until a new one is established coupled with the aban- donment of the old. Burden of proof regarding change of domicile is on the taxpayer even though he/she owns no property, earns no income, and has no place of abode in Alabama. If an Alabama resident accepts employment in a for- eign country for a definite or indefinite period of time with the intent of returning to the United States, the individual remains an Alabama resident and all income, wherever earned, is subject to Ala bama income tax. This is true even if the taxpayer leaves no property in Alabama. If a citizen of a foreign country comes to Alabama to work (no matter how long he stays), buys a home, se- cures an Ala bama driver’s license, does not intend to apply for U.S. Citizenship, and intends to ultimately re- Page 4 Refund Status To check the status of your current year refund, go to our Website at www.revenue.alabama.gov, then click on “Where’s My Refund,” or call the 24 hour toll free refund hotline at 1-855-894-7391. How To Use This Instruction Booklet The instructions for Form 40A are divided into four main sections.  Section 1 contains information on who must file, how to choose the correct form, and when to file a return.  Section 2 contains useful steps to help you prepare your return.  Section 3 contains specific instructions for most of the lines on your return.  Section 4 contains general information about such items as amending your tax return, how long to keep records, and filing a return for a deceased person. If you follow the steps in Section 2 and the specific instructions in Section 3, you should be able to com- plete your return quickly and accurately.

turn to the country of origin, the individual will be con- sidered to have established domicile in Alabama. In other words, a foreign citizen domiciled in Alabama is li- able for Alabama income tax on income earned from all sources. Military Personnel (Residents). Military personnel whose legal residence is Alabama are subject to Ala- bama income tax on all income regardless of source or where earned unless specifically exempt by Alabama law. Military personnel (Army, Navy, Marine, Air Force, Merchant Marine, and Coast Guard) who were residents of Alabama upon entering military service remain resi- dents of Alabama for income tax purposes, regardless of the period of absence or actual place of residence, until proof regarding change of home of record has been made. The burden of proof is on the taxpayer though he owns no property, earns no income, or has no place of abode in Alabama. Under the provisions of the Soldiers’ and Sailors’ Civil Relief Act, military personnel are not deemed to have lost their permanent residence in any state solely because they are absent in compliance with military orders. In addition, persons are not deemed to have acquired permanent residence in another state when they are required to be absent from their home state by virtue of military orders. If the husband and wife are both in military service, each could be a resident of a different state under the Soldiers’ and Sailors’ Civil Re- lief Act. A spouse not in military service has the same domicile as his/her spouse unless proven otherwise. Military Personnel (Nonresidents). Non resi dent military personnel merely having a duty station within Alabama (whose legal residence is not Alabama) are not required to file an Alabama income tax return unless they have earned income from Alabama sources other than military pay. If they have earned income in Alabama other than military pay, they are required to file Alabama Form 40NR. A married nonresident military person with income earned in Alabama may file either a separate re- turn claiming himself or herself only, or a joint return claiming the total allowable personal exemption. The “Military Spouses Residency Relief Act” (Public Law 111- 97) states that the income for services performed by the spouse of a service member shall not be deemed to be income for services performed or from sources within a tax jurisdiction of the United States if the spouse is not a resident of the jurisdiction in which the income is earned because the spouse is in the jurisdiction solely to be with the service member serving in compliance with military orders. Dependent’s and Student’s Income. De pend ents who are residents of Alabama must file a return if they meet the requirements under You Must File A Return If… (on this page). A student’s income is fully taxable to the same extent as other individuals who are required to file a return. If a return is required, the dependent or stu- dent can claim a personal exemption of $1,500, and his or her parents may claim a dependent exemption if they provided more than 50% of his or her total support. See dependent exemption on page 8. When To File You should file as soon as you can after January 1, 2023, but no later than the due date of your federal re- turn. If you file late you may have to pay penalties and in- terest. (See Penalties and Interest on page 12.) If you know you cannot file your return by the due date, you do not need to file for an extension. You will automatically be granted an extension until October 15, 2023. If you anticipate that you will owe additional tax on your return, you should submit your payment with a payment voucher (Form 40V) with the box “Automatic Extension Payment” checked by the due date of your federal return. Except in cases where taxpayers are abroad, no ex- tension will be granted for more than 6 months. An extension means only that you will not be as- sessed a penalty for filing your return after the due date. Interest on the additional tax due from the due date of the return and any penalties will be assessed, if applicable, to your return. Original returns must be filed within two years of the date the taxes are paid to be eligible for a refund. Crim- inal Liability could result from a continued failure to file returns. (Refer to “Criminal Liability” on Page 12.) Which Form To File You MAY Use Form 40A If You Meet ALL Of The Following Conditions:  You were a resident of Alabama for the entire year,  You do not itemize deductions,  You do not claim any adjustments to income such as an IRA deduction, alimony paid, Federal income tax paid for a prior year, etc,  You do not have income from sources other than salaries and wages, except for interest and dividend in- come, which cannot exceed $1,500,  You are not claiming income or a loss from Schedules C, D, E, or F, and  You are not claiming credit for taxes paid to an- other state. You MUST Use Form 40 If:  You were a full or part-year resident of Alabama and do not meet ALL of the requirements to file Form 40A, and  You are itemizing deductions. You MUST Use Form 40NR If:  You are not a resident of Alabama, you received taxable income from Alabama sources or for performing services within Alabama, and your gross income from Alabama sources exceeds the allowable prorated per- sonal exemption. Nonresidents must prorate the per- sonal exemption. If your Alabama gross income exceeds the prorated amount, or filing jointly under the Military Spouses Relief Act, a return must be filed. You MUST Use Both Form 40 and Form 40NR If:  You had sufficient income to require the filing of a part-year return and also had income from Alabama sources while a nonresident during the same tax year. In this case, both the total personal exemption and the de- pendent exemption must be claimed on the part-year resident return. No exemption can be claimed on the nonresident return. The part year resident return should include only income and deductions during the period of residency, and the nonresident return should include only income and deductions during the period of non - residency. SECTION Steps for Preparing 2 Your Return

By following these five useful steps and reading the line-by-line instructions, you should be able to prepare your return quickly and accurately. Step 1 Collect all your necessary records. Income Records. These include any Forms W-2 and/or 1099 that you have. If you do not receive a Form W-2 by February 1, or if the one you receive is incorrect, please contact your employer as soon as possible. Only your employer can give you a Form W-2, and only he or she can correct it. If you have someone prepare your return for you, make sure that person has all your income and expense records so he or she can fill in your return correctly. Re- member, even if your return is prepared by someone else, you are still responsible. Page 5 You Must File A Return If… You were a: and your marital status at the end of 2022 was: and your filing status is: and your gross income was at least: Single (including divorced and legally separated) Single $ 4,500 Full Year Head of family $ 8,200 Resident Married and living with your spouse at the end Married, joint return $11,500 of 2022 (or on the date your spouse died) Married, separate return $ 5,750 Single (including divorced and legally separated) Single $ 4,500 (while an Alabama resident) Part Year Head of family $ 8,200 (while an Alabama resident) Resident Married and living with your spouse at the end Married, joint return $11,500 (while an Alabama resident) of 2022 (or on the date your spouse died) Married, separate return $ 5,750 (while an Alabama resident) Single (including divorced and legally separated) Single or head of family Over the allowable prorated exemption: Nonresident Married and living with your spouse at the end Married, joint return

of 2022 (or on the date your spouse died) Married, separate return

Step 2 Obtain any forms or schedules you may need. Before filling in your return, look it over to see if you need more forms or schedules. If you think you will need any other forms, get them before you start to fill in your return. Our Alabama Tax- payer Service Centers (see page 3 of these instructions for addresses) can supply the additional forms you need. Also see page 23 for more information. The fastest way to obtain forms is to download them from our Web site at www.revenue.alabama.gov. Step 3 Sign and date your return. Form 40A is not complete unless you sign it. Please sign in black ink only. Your spouse must also sign if it is a joint return. Original signatures are required or the return will not be accepted. Step 4 Attach all W-2 or 1099 forms to your return. Attach the copy of Form W-2(s) marked “To Be Filed With Your State Income Tax return” to the front of your return. Step 5 Before mailing your return. If you owe tax, complete Form 40V. Before mailing your return, be sure to include a completed Form 40V along with your payment loose in the envelope. Make sure you have an exact copy of your return for your records.

SECTION Specific 3 Instructions

Name and Address Please type or print your name, address, and social security number in the appropriate blocks. If you live in an apartment, please include your apart- ment number in the address. If the post office delivers mail to your P.O. Box number rather than to your street address, write the P.O. Box number instead of your street address. Social Security Number Each year thousands of taxpayers file returns using an incorrect social security number. Usually this number belongs to another taxpayer. It is very important that you file your return using the correct social security number. Failure to use your correct social security number(s) in the space(s) provided WILL DELAY the processing of your refund. Listed below are a few of the common rea- sons why a social security number is reported incorrectly:  failed to enter number on return,  memorized wrong number,  copied number wrong,  gave an incorrect number to the tax preparer, or  gave your employer an incorrect number. IMPORTANT: Check your W-2 forms. Your em ploy er may be reporting an incorrect number for you. If you are married and filing a joint return, write both social security numbers in the blocks provided. If you are married and filing separate Alabama re- turns, write your spouse's social security number on line 3. If your spouse is a nonresident alien, has no income, does not have a social security number, and you file a separate return, check the "NRA" box and leave the block for your spouse's social security number blank. If you and your spouse file a joint return, your spouse must have a social security number. If you or your spouse do not have a social security number, please get Form SS-5 from a Social Security Administration (SSA) office. File it with your local SSA office early enough to get your number before April 15. If you have not received your number before April 15, file your return and write "applied for" in the block for your social security number. IMPORTANT: Please notify the Social Security Admin- istration (SSA) immediately in the event you have changed your name because of marriage, divorce, etc., so the name on your tax return is the same as the name the SSA has on record. This may prevent delays in pro- cessing your return. Filing Status and Personal Exemption Lines 1 through 4 You should check only the box that describes your filing status. The personal exemption will be determined by your filing status on the last day of the tax year. Single Consider yourself single if on December 31, you were unmarried or separated from your spouse either by divorce or separate maintenance decree. If you check box 1, enter $1,500 on line 10. Married Joint or Separate Returns? Joint Returns. Most married couples will pay less tax if they file a joint return. If you file a joint return, you must report all income, exemptions, deductions, and credits for you and your spouse. Both of you must sign the return, even if only one of you had income. The State of Alabama does recognize a common law mar- riage for income tax purposes. This only applies to com- mon law marriages entered into before January 1, 2017. Common law marriages entered into January 1, 2017 and later are no longer recognized by the state of Alabama. Caution: You cannot file a joint return if you are a resi- dent of Alabama and your spouse is a resident of an- other state. You should file as “married filing separate.” You and your spouse can file a joint return even if you did not live together for the entire year. Both of you are responsible for any tax due on a joint return, so if one of you does not pay, the other may have to. NOTE: If you file a joint return, you may not, after the due date of the return, choose to file separate returns for that year. If your spouse died in 2022, you can file a joint return for 2022. You can also file a joint return if your spouse died in 2023 before filing a 2022 return. For details on how to file a joint return, see Death of Taxpayer on page 12. If you check box 2, enter $3,000 on line 10. Separate Returns. You can file separate re turns if both you and your spouse had income, or if only one of you had income. If you file a separate return, report only your own income, exemptions, deductions, and credits. You are responsible only for the tax due on your own return. NOTE: Alabama is not a community property state. If you file a separate return, write your spouse’s so- cial security number on line 3 in the space provided. If your spouse is not required to file a return, attach a state- ment explaining why. If you check box 3, enter $1,500 on line 10. Head of Family An individual shall be considered “Head of Family” if, and only if, such individual is not married at the close of the tax year, is not a surviving spouse and their qual- ifying dependent is not a foster child. You may check the box on line 4 ONLY IF on De- cember 31, 2022, you were unmarried or legally sepa- rated and meet either test 1 or test 2 below. Test 1. You paid more than half the cost of keeping up a home for the entire year, provided that the home was the main home of your parent whom you can claim as a dependent. Your parent did not have to live with you in your home. OR Test 2. You paid more than half the cost of keeping up a home in which you lived and in which one of the fol- lowing also lived for more than 6 months of the year (temporary absences, such as for vacation or school, are counted as time lived in the home): a. Your unmarried child, grandchild, great-grand- child, etc., adopted child, or stepchild. This child does not have to be your dependent. b. Your married child, grandchild, great-grandchild, etc., adopted child, or stepchild. This child must be your dependent. But if your married child’s other parent claims him or her as a dependent under the federal rules for Children of Divorced or Separated Parents, this child does not have to be your dependent. c. Any relative you can claim as a dependent. (See definition of a dependent on page 10.) If the person for whom you kept up a home was born or died during the year, you may still file as “Head of Family” as long as the home was that person’s main home for the part of the year he or she was alive. If you check box 4, enter $3,000 on line 10. Income All income is subject to Alabama personal income tax unless specifically exempted by state law. The term “income” includes, but is not limited to, salaries, wages, commissions, income from business or professions, al- imony, rents, royalties, interest, dividends, and profits from sales of real estate, stocks, or bonds. Military pay is taxable income except for compensation received for active service in a designated combat zone. Page 6

Examples of Income You MUST Report The following kinds of income should be reported on Form 40, 40A, or 40NR and related forms and sched- ules. You may need some of the forms and schedules listed below:  Wages including salaries, fringe benefits, bonuses, commissions, fees, and tips.  Dividends (Schedule B).  Interest (Schedule B) on: bank deposits, bonds, notes, federal income tax refunds, mortgages on which you receive payments, accounts with savings and loan associations, mutual savings banks, credit unions, etc.  Original Issue Discount (Schedule B).  Distributions from an Individual Retirement Arrangement (IRA) including SEPs and DECs, if you ex- cluded these amounts in a prior year.  Bartering income (fair market value of goods or services you received in return for your services).  Business expense reimbursements you received that are more than you spent for these expenses.  Amounts received in place of wages from acci- dent and health plans (including sick pay and disability pensions) if your employer paid for the policy.  Alimony or separate maintenance payments re- ceived from and deductible by your spouse or former spouse.  Life insurance proceeds from a policy you cashed in if the proceeds are more than the premium you paid.  Profits from businesses and professions (Federal Schedule C or C-EZ).  Your share of profits from partnerships and S Corporations (Schedule E).  Profits from farming (Federal Schedule F).  Pensions, annuities, and endowments.  Lump-sum distributions.  Gains from the sale or exchange (including barter) of real estate, securities, coins, gold, silver, gems, or other property (Schedule D).  Gains from the sale of your personal residence as reported on your Federal return.  Rents and Royalties (Schedule E).  Your share of estate or trust income (Schedule E).  Prizes and awards (contests, lotteries, and gam- bling winnings).  Income from sources outside the United States.  Director’s fees.  Fees received as an executor or administrator of an estate.  Embezzled or other illegal income.  Refunds of federal income tax if de ducted in a prior year and resulted in a tax benefit.  Payments received as a member of a military service generally are taxable except for combat pay and certain allowances.  Property transferred in conjunction with perform- ance of services.  Jury duty pay.  Nonqualified Withdrawal from Alabama College Counts 529 Fund. Examples of Income You DO NOT Report Do not include these amounts when deciding if you must file a return.  United States Retirement System benefits.  State of Alabama Teachers’ Retirement System benefits.  State of Alabama Employees’ Retirement System benefits.  State of Alabama Judicial Retirement System benefits.  Military retirement pay.  Tennessee Valley Authority Pension System benefits.  United States Government Retirement Fund benefits.  Payments from a “Defined Benefit Retirement Plan” in accordance with IRC 414(j). (Contact your re- tirement plan administrator to determine if your plan qualifies.  Federal Railroad Retirement benefits.  Federal Social Security benefits.  State income tax refunds.  Unemployment compensation.  Welfare benefits.  Disability retirement payments (and other bene- fits) paid by the Veteran’s Administration.  Workman’s compensation benefits, insurance damages, etc. for injury or sickness.  Child support.  Gifts, money, or other property you inherit or that was willed to you.  Dividends on veteran’s life insurance.  Life insurance proceeds received because of a person’s death.  Interest on obligations of the State of Alabama or any county, city, or municipality of Alabama.  Interest on obligations of the United States or any of its possessions.  Amounts you received from insurance because you lost the use of your home due to fire or other casu- alty to the extent the amounts were more than the cost of your normal expenses while living in your home. (You must report as income reimbursements for normal living expenses.)  Military allowances paid to active duty military, National Guard, and active reserves for quarters, sub- sistence, uniforms, and travel.  Subsistence allowance received by law enforce- ment officers and corrections officers of the State of Alabama.  All retirement compensation received by an eligi- ble peace officer or a designated beneficiary from any Alabama police retirement system.  All retirement compensation received by an eligi- ble fire fighter or a designated beneficiary from any Ala- bama firefighting agency.  Income earned while serving as a foreign mis- sionary after first serving 24 months as a missionary in a foreign country.  Compensation received from the United States for active service as a member of the Armed Forces in a combat zone designated by the President of the United States.  Death benefits received by a designated benefi- ciary of a peace officer or fireman killed in the line of duty.  An amount up to $50,000 for Tax Years 2020 and forward and $25,000 for Tax Years 2019 and prior re- ceived as severance, unemployment compensation or termination pay, or as income from a supplemental in- come plan, or both, by an employee who, as a result of administrative downsizing, is terminated, laid-off, fired, or displaced from his or her employment, shall be ex- empt from state income tax. If the exempt severance pay is included in your state wages, contact your employer for a corrected W-2.  Beginning January 1, 1998, all benefits received from Alabama Prepaid Affordable College Tuition Con- tracts (PACT).  Qualified Withdrawal from Alabama College Counts 529 fund.  Income received from the Department of Defense as a result of a member of the military killed in action in a designated combat zone.  Any income earned by the spouse in the year of death of a member of the Military who has been killed in action in a designated combat zone.  Beginning January 1, 2016, all income, interest, dividends, gains or benefits of any kind received from ABLE (Achieving Better Life Experience) savings account.  Effective with tax year 2020, insurance benefits received by a certified firefighter as a result of a cancer diagnosis to any extent the amounts are included in the federal adjusted gross income of the taxpayer and are not exempt under any other law. For more information please see Act 2019-361. Rounding Off to Whole Dollars Round off cents to the nearest whole dollar on your return and schedules. You can drop amounts under 50 cents. Increase amounts from 50 to 99 cents to the next dollar. For example: $1.39 becomes $1.00 and $2.69 be- comes $3.00. Line 5 Wages, Salaries, Tips, Etc. Report all W-2 information on Schedule W-2. See Schedule W-2 instructions for more information. On col- umn B – “Income,” enter the amount from Schedule W- 2, Line 18, Column I plus Column J. The amount shown in the box headed “State Wages” may not be the same as the amount taxable for federal purposes. Report all wages, salaries, and tips you re- ceived even if you do not have a Form W-2. NOTE: State of Alabama employees will find that the amount taxable for state purposes is, in most cases, more than the amount taxable for federal purposes due to the fact that amounts deducted from their wages as “Contributions to the Alabama State Retirement System” qualify for deferral on the Federal return but do not qual- ify for deferral on the Alabama return. Alabama Income Tax Withheld Alabama tax withheld information must be re- ported on Schedule W-2. (See Schedule W-2 instruc- tions for more information.) The amount withheld is shown on the state copy of your Form W-2. This copy should be marked “To Be Filed With Your Alabama Income Tax Return.” NOTE: Do not change or alter the amount of tax with- held or wages reported on your Form W-2. If any amount is incorrect or illegible, contact your employer and re- quest a corrected statement. Do not include the following as Alabama income tax:  Federal income tax,  FICA tax (Social Security and Medicare),  Local, city, or occupational tax, or  Taxes paid to another state. In Column A – “Alabama tax withheld,” enter the total amount from Schedule W-2, Line 18, Column G. Page 7

Line 6 Interest and Dividend Income If income from interest and dividends is more than $1500, you cannot file Form 40A but must file Form 40. Line 8 Standard Deduction Use the chart on page 9 to determine your Standard Deduction and enter the amount on page 1, line 8. Line 9 Federal Income Tax Deduction See instructions for page 2, Part III on page 11. Joint Federal and Separate Alabama Returns, or Part Year Residents. If a married couple elects to file a joint Federal return and separate Alabama returns, or if filing as a part year resident, the Federal income tax must be determined by a ratio of Alabama adjusted gross income to Federal adjusted gross income. This calculation is required regardless of the method used in claiming other deductions. Line 10 Personal Exemption Enter the personal exemption from line 1, 2, 3, or 4. A dependent or student may take the personal exemp- tion even if claimed as a dependent by someone else. Line 11 Dependent Exemption Complete page 2, Part II, and enter the amount from line 2 on page 1, line 11. Use the following chart to determine the per-depen- dent exemption amount. Amount on Dependent Page 1, Line 7 Exemption 0 - 50,000 1,000 50,001 - 100,000 500 Over 100,000 300 Line 14 Figuring Your Tax Find the tax for the amount on line 13. Use the Tax Tables on pages 14 through 19. Line 15 Consumer Use Tax Review the purchases you made during 2022. If you purchased items for use in Alabama from out-of-state sellers who did not charge sales or use tax, you owe consumers use tax on the items. If you made no pur- chases from out-of-state sellers, enter 0 (zero) on line 15 and check the box. Use tax is the counterpart of the sales tax. State use tax is imposed at the same rate and on the same type of transactions as sales tax and is due from the consumer when the sales tax is not collected. When you purchase merchandise from a retail store or other business es- tablishment in Alabama, the seller is required to collect sales tax on the purchase. When you purchase mer- chandise from a business located outside of Alabama, the seller might collect use tax on the purchase. How- ever, not all out-of-state businesses are registered and required to collect Alabama tax. As the consumer, you are responsible for ensuring that sales or use tax is paid on your purchases. When you purchase merchandise for storage, use or consumption in Alabama and the re- tail seller does not collect tax on the purchase, you must report and pay consumer use tax on the purchase price. Usually, these purchases are made from catalogs, over the internet, or by telephone and include items such as:  Clothing  Books  Computers  Computer Software  Furniture  Magazine Subscriptions  Sporting Goods  Jewelry  Electronic Equipment  CDs, DVDs, Audio & Video Cassettes  Photographic Equipment  Musical Equipment  Automotive Accessories and Parts  ATVs  Lawn and garden equipment Applicable State Use Tax Rates The general use tax rate of 4% applies to all pur- chases of merchandise, except where a different rate of tax is expressly provided. The automotive use tax rate of 2% applies to pur- chases of automotive vehicles. Where any used vehicle is traded-in on the purchase of a new or used vehicle, the tax is due on the trade difference, that is, the price of the new or used vehicle purchased less the credit for the used vehicle taken in trade. The county licensing official will collect the tax due on purchases of automotive ve- hicles that are required to be titled or registered includ- ing purchases of automobiles, trucks, trailers, mobile homes, and motor boats. Do not include purchases of vehicles that are titled or registered in the calculation on the worksheet below. You must report and pay the use tax due on other purchases of automotive vehicles including ATVs, off-road motorcycles, riding lawn- mowers, self-propelled construction equipment, and other self-propelled instruments of conveyance. The agriculture use tax rate of 1-1/2% applies to purchases of machinery or equipment used in connec- tion with the production of agricultural products, live- stock, or poultry on farms and the replacement parts for such machinery or equipment. Where any used farm ma- chinery or equipment is traded-in on the purchase of new or used farm machinery or equipment, the tax is due on the trade difference, that is, the price of the new or used machinery or equipment less the credit for the used ma- chinery or equipment taken in trade. Local Use Tax: City and County use tax may also be due and should be reported and paid to the appropriate local tax authority. For information about reporting local use tax, please see the department’s website at www.revenue.alabama.gov. You can use either the Alabama Use Tax Table below or the worksheet on page 9 if you only have in- ternet or catalog purchases that do not include automo- Page 8 Alabama Use Tax Table for General Internet and Catalog Purchases

If purchases are over $2,499 use the Alabama Use Tax Worksheet on page 9 Purchases Subject to Use Tax At least But less than Use Tax Due 0 . . . . . . . . 50 . . . . . . . . 1 50 . . . . . . . . 100 . . . . . . . . 3 100 . . . . . . . . 150 . . . . . . . . 5 150 . . . . . . . . 200 . . . . . . . . 7 200 . . . . . . . . 250 . . . . . . . . 9 250 . . . . . . . . 300 . . . . . . . . 11 300 . . . . . . . . 350 . . . . . . . . 13 350 . . . . . . . . 400 . . . . . . . . 15 400 . . . . . . . . 450 . . . . . . . . 17 450 . . . . . . . . 500 . . . . . . . . 19 500 . . . . . . . . 550 . . . . . . . . 21 550 . . . . . . . . 600 . . . . . . . . 23 600 . . . . . . . . 650 . . . . . . . . 25 650 . . . . . . . . 700 . . . . . . . . 27 700 . . . . . . . . 750 . . . . . . . . 29 750 . . . . . . . . 800 . . . . . . . . 31 800 . . . . . . . . 850 . . . . . . . . 33 850 . . . . . . . . 900 . . . . . . . . 35 900 . . . . . . . . 950 . . . . . . . . 37 950 . . . . . . . . 1,000 . . . . . . . . 39 1,000 . . . . . . . . 1,050 . . . . . . . . 41 1,050 . . . . . . . . 1,100 . . . . . . . . 43 1,100 . . . . . . . . 1,150 . . . . . . . . 45 1,150 . . . . . . . . 1,200 . . . . . . . . 47 1,200 . . . . . . . . 1,250 . . . . . . . . 49 Purchases Subject to Use Tax At least But less than Use Tax Due 1,250 . . . . . . . . 1,300 . . . . . . . . 51 1,300 . . . . . . . . 1,350 . . . . . . . . 53 1,350 . . . . . . . . 1,400 . . . . . . . . 55 1,400 . . . . . . . . 1,450 . . . . . . . . 57 1,450 . . . . . . . . 1,500 . . . . . . . . 59 1,500 . . . . . . . . 1,550 . . . . . . . . 61 1,550 . . . . . . . . 1,600 . . . . . . . . 63 1,600 . . . . . . . . 1,650 . . . . . . . . 65 1,650 . . . . . . . . 1,700 . . . . . . . . 67 1,700 . . . . . . . . 1,750 . . . . . . . . 69 1,750 . . . . . . . . 1,800 . . . . . . . . 71 1,800 . . . . . . . . 1,850 . . . . . . . . 73 1,850 . . . . . . . . 1,900 . . . . . . . . 75 1,900 . . . . . . . . 1,950 . . . . . . . . 77 1,950 . . . . . . . . 2,000 . . . . . . . . 79 2,000 . . . . . . . . 2,050 . . . . . . . . 81 2,050 . . . . . . . . 2,100 . . . . . . . . 83 2,100 . . . . . . . . 2,150 . . . . . . . . 85 2,150 . . . . . . . . 2,200 . . . . . . . . 87 2,200 . . . . . . . . 2,250 . . . . . . . . 89 2.250 . . . . . . . . 2,300 . . . . . . . . 91 2,300 . . . . . . . . 2,350 . . . . . . . . 93 2,350 . . . . . . . . 2,400 . . . . . . . . 95 2,400 . . . . . . . . 2,450 . . . . . . . . 97 2,450 . . . . . . . . 2,500 . . . . . . . . 99

$ 0 – $25,999 $26,000 – $26,499 $25,500 – $26,999 $27,000 – $27,499 $27,500 – $27,999 $28,000 – $28,499 $28,500 – $28,999 $29,000 – $29,499 $29,500 – $29,999 $30,000 – $30,499 $30,500 – $30,999 $31,000 – $31,499 $31,500 – $31,999 $32,000 – $32,499 $32,500 – $32,999 $33,000 – $33,499 $33,500 – $33,999 $34,000 – $34,499 $34,500 – $34,999 $35,000 – $35,499 $35,500 and above $ 0 – $25,999 $26,000 – $26,499 $26,500 – $26,999 $27,000 – $27,499 $27,500 – $27,999 $28,000 – $28,499 $28,500 – $28,999 $29,000 – $29,499 $29,500 – $29,999 $30,000 – $30,499 $30,500 – $30,999 $31,000 – $31,499 $31,500 – $31,999 $32,000 – $32,499 $32,500 – $32,999 $33,000 – $33,499 $33,500 – $33,999 $34,000 – $34,499 $34,500 – $34,999 $35,000 – $35,499 $35,500 and above $ 0 – $25,999 $26,000 – $26,499 $26,500 – $26,999 $27,000 – $27,499 $27,500 – $27,999 $28,000 – $28,499 $28,500 – $28,999 $29,000 – $29,499 $29,500 – $29,999 $30,000 – $30,499 $30,500 – $30,999 $31,000 – $31,499 $31,500 – $31,999 $32,000 – $32,499 $32,500 – $32,999 $33,000 – $33,499 $33,500 – $33,999 $34,000 – $34,499 $34,500 – $34,999 $35,000 – $35,499 $35,500 and above $8,500 $8,325 $8,150 $7,975 $7,800 $7,625 $7,450 $7,275 $7,100 $6,925 $6,750 $6,575 $6,400 $6,225 $6,050 $5,875 $5,700 $5,525 $5,350 $5,175 $5,000 $ 0 – $12,999 $13,000 – $13,249 $13,250 – $13,499 $13,500 – $13,749 $13,750 – $13,999 $14,000 – $14,249 $14,250 – $14,499 $14,500 – $14,749 $14,750 – $14,999 $15,000 – $15,249 $15,250 – $15,499 $15,500 – $15,749 $15,750 – $15,999 $16,000 – $16,249 $16,250 – $16,499 $16,500 – $16,749 $16,750 – $16,999 $17,000 – $17,249 $17,250 – $17,499 $17,500 – $17,749 $17,750 and above $4,250 $4,162 $4,074 $3,986 $3,898 $3,810 $3,722 $3,634 $3,546 $3,458 $3,370 $3,282 $3,194 $3,106 $3,018 $2,930 $2,842 $2,754 $2,666 $2,578 $2,500 $5,200 $5,065 $4,930 $4,795 $4,660 $4,525 $4,390 $4,255 $4,120 $3,985 $3,850 $3,715 $3,580 $3,445 $3,310 $3,175 $3,040 $2,905 $2,770 $2,635 $2,500 $3,000 $2,975 $2,950 $2,925 $2,900 $2,875 $2,850 $2,825 $2,800 $2,775 $2,750 $2,725 $2,700 $2,675 $2,650 $2,625 $2,600 $2,575 $2,550 $2,525 $2,500 Page 9 Column A Column B Column C Tax Due – Total Purchase Price Tax Rate (Multiply Col. A by Col. B)

1. All purchases EXCEPT automotive vehicles and farm machinery . . . . . . . . . . . . . . .04 2. ATVs, off-road motorcycles, riding lawnmowers, self propelled construction equipment and other automotive vehicles that are not titled or registered by the county licensing official . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .02

3. Farm machinery or equipment and replacement parts thereof . . . . . . . . . . . . . . . . . . .015

4. TOTAL TAX DUE (Total of Column C). Carry this amount to Form 40A line 15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Standard Deduction Married Filing Joint Married Filing Separate Head of Family Single ____________________________ ____________________________ ____________________________ ____________________________ AL Total Income Standard AL Total Income Standard AL Total Income Standard AL Total Income Standard (AL Line 7) Deduction (AL Line 7) Deduction (AL Line 7) Deduction (AL Line 7) Deduction Alabama Use Tax Worksheet Report 2022 purchases for use in Alabama from out-of-state sellers on which tax was not collected by the seller.

tive vehicles, farm machinery, or farm machinery re- placement parts; otherwise, use the worksheet on page 9 to compute Alabama Use Tax. For more information regarding consumers use tax, call (334) 242-1490. Line 16 Alabama Election Campaign Fund If you wish to make a voluntary contribution to Ala- bama’s Democratic Party or Republican Party, indicate the amount and party by checking the proper box(es) on lines 16a or 16b. Each individual may contribute $1 to either party. If a joint return is filed, each spouse may contribute $1 to either party. If you make a voluntary contribution to this fund, it WILL INCREASE your tax. The total amount entered on line 16a or 16b cannot exceed $2 for a married couple filing a joint return, or $1 for all other filers. Line 19 Automatic Extension Payment Enter on this line any payment you made on your Alabama automatic extension (Form 40V). Line 20 Previous Payments This line is for amended returns only. Enter the amount of your previous payment made with your origi- nal return and/or billing notices and amended return(s). Line 22 Previous Refund This line is for amended returns only. Enter the amount of your previous refund from your original return and amended return(s). Line 24 Amount You Owe If the amount on line 17 is larger than the amount on line 23, subtract line 23 from line 17 and enter the dif- ference on line 24 — this is the amount you owe the State of Alabama. It must be paid using Form 40V. Pay the full amount by check or money order payable to the “Alabama Department of Revenue.” On your payment, write your social security number, day- time phone number, and “2022 Form 40A,” and remit your payment with Form 40V.

Credit Card: For other payment options, please visit our website for more information. How do I pay by ACH Debit? You may pay by ACH Debit by going to www.myalabamataxes.alabama.gov. Do not use Form 40V when paying by ACH Debit. You will need to have your bank routing number and check- ing account number to use this service. No fee is charged for this service. If payment for the full amount of tax due is not paid by the due date of the return, you will be charged inter- est and will be subject to penalties. See Penalties and Interest on page 12. More importantly, if you submit your return without payment, a final assessment may be en- tered by the Department. A final assessment which is not appealed is as conclusive as a judgment of a circuit court. The Department may then proceed with collection by issuance of legal processes including recording of tax liens, garnishment of wages or bank accounts, levy, or a writ of seizure directed to the county sheriff as pro- vided by Sections 40-1-2, 40-2-11(16), and 40-29-23, Code of Alabama 1975. NOTE: Make sure you complete all fields on Form 40V so that your payment can be properly credited. Line 25 Overpayment If the amount on line 23 is more than the amount on line 17, subtract line 17 from line 23 and enter the dif- ference on line 25 — this is the amount you overpaid. Line 26 Donation of Refunds Enter amount from page 2, Part IV, line 2. NOTE: Amounts contributed to these funds WILL RE- DUCE your refund. Also, once an election is made to contribute to these funds, that election is irrevocable and cannot later be refunded. If your return is corrected by the Department, the amount contributed cannot be used to pay any additional tax due. Line 27 Refunded to You Subtract the amount on line 26 from the amount on line 25. You should receive a refund for the overpay- ment. See When Should I Expect My Refund? on page 4 of this booklet for more information about your refund. Sign Your Return Form 40A is not complete until you sign it. Please sign in black ink only. Your spouse must also sign if it is a joint return. Original signatures are required or the return will not be accepted. If you are filing a joint return with your deceased spouse, see Death of Taxpayer on page 12. Did You Have Someone Else Prepare Your Re- turn? If you fill in your own return, the Paid Preparer’s Use Only area should remain blank. Someone who pre- pares your return but does not charge you should not sign. Generally, anyone who is paid to prepare your tax return must sign your return and fill in the other blanks in the Paid Preparer’s Use Only area of your return. If you have questions about whether a preparer is required to sign a return, please contact an Alabama Taxpayer Service Center. The preparer required to sign your return MUST:  Sign, by hand, in the space provided for the pre- parer’s signature. (Signature stamps or labels are not acceptable.)  Give you a copy of your return in addition to the copy to be filed with the Alabama Department of Revenue. BEFORE signing and mailing your return, you should review it to make sure the preparer has entered the correct name(s), address, and social security num- ber(s) in the spaces provided and reported all of your in- come. REMEMBER, you are responsible for the information on your return even if you pay someone else to prepare it. Please enter your daytime phone number. This will enable us to contact you and help speed your refund along if there are any problems with processing your return. Where To File Form 40A Mail your return to one of the addresses below: If you are receiving a refund (Form 40A, line 27), mail your return to: Alabama Department of Revenue P.O. Box 154 Montgomery, AL 36135-0001 If you are making a payment (Form 40A, line 24), mail your return, Form 40V and payment to: Alabama Department of Revenue P.O. Box 2401 Montgomery, AL 36140-0001 If you are not receiving a refund or making a pay- ment, mail your return to: Alabama Department of Revenue P.O. Box 327469 Montgomery, AL 36132-7469

Current year Form 40A returns should be mailed to one of the above addresses. Prior year Form 40A re- turns, amended returns, and any correspondence per- taining to a previously filed return should be mailed to: Alabama Department of Revenue Income Tax Administration Division P.O. Box 327464 Montgomery, AL 36132-7464

Page 2, Part I General Information

Part I (General Information) must be completed by all taxpayers. Please follow the line-by-line instructions on Form 40A to complete this section.

Page 2, Part II Dependents

A “dependent” as defined under Alabama law is an individual other than the taxpayer and his or her spouse who received over 50% of his or her support from the taxpayer during the tax year and also has one of the following relationships with the taxpayer:

Son Stepfather Daughter Mother-in-law Stepson Father-in-law Stepdaughter Brother-in-law Legally adopted child Sister-in-law Parent Son-in-law Grandparent Daughter-in-law Grandchild If related by blood: Brother Uncle Sister Aunt Stepbrother Nephew Stepsister Niece Stepmother

NOTE: You cannot claim a foster child, friend, cousin, or your spouse as a dependent under Alabama law. Birth or Death of Dependent. You can take an ex- emption for a dependent who was born or who died dur- Page 10

ing 2022 if he or she met the qualifications for a de- pendent while alive. Support. You must have provided over 50% of the dependent’s support in 2022. If you file a joint return, the support can be from you or your spouse. You cannot claim credit for a dependent if you gave less than 50% of the support under Alabama law as you can under fed- eral law, in certain conditions. In figuring total support, you must include money the dependent used for his or her own support even if this money was not taxable (for example: gifts, savings, wel- fare benefits). If your child was a student, do not include amounts he or she received as scholarships. Support includes items such as food, a place to live, clothes, medical and dental care, recreation, and edu- cation. In figuring support, use the actual cost of these items. However, the cost of a place to live is figured at its fair rental value. In figuring support, do not include items such as in- come taxes, social security taxes, premiums for life in- surance, or funeral expenses. NOTE: If you used Federal Form 8332 (Release/Revo- cation to claim exemption for child by custodial parent), or if you are NOT claiming a dependent as a dependent for this tax year – DO NOT fill out (4) Did you provide more than one-half dependent’s support. Line 1a Dependents Column (1) Enter first and last name of each dependent. Column (2) Enter social security number for each de- pendent regardless of the dependent’s age. Column (3) Enter your dependent’s relationship to you. Column (4) Enter yes or no to the question. Line 1b Enter total number of dependents claimed. Line 2 Complete Part II and enter the amount from line 2 on page 1, line 11.

Page 2, Part III Federal Tax Deduction

Use your 2022 federal income tax return and the worksheet on page 20 to determine your federal income tax deduction. PLEASE NOTE: The Federal line references were correct at the time these forms and instructions were printed. However, there may have been changes to Fed- eral forms after our print deadline and the line numbers referenced for our forms may have changed. If you have questions as to the correct line number on the Federal return, please feel free to call one of our taxpayer serv- ice centers listed on page 3.

Page 2, Part IV Donation Check-offs

You may elect to donate all or part of your overpay- ment as shown on line 25 to one or more of the funds as provided by the Alabama Legislature. The amounts en- tered on these lines will be paid to the programs you in- dicate. Any amount you contribute may be claimed if you itemize deductions when you file your 2023 Alabama In- come Tax Return. (Caution: When reporting your refund on your 2023 Federal return, you should report the amount of overpayment shown on line 25 before your donation.) Line 1a Alabama Senior Services Trust Fund This fund will assist in the support of programs for the aging in Alabama. If you wish to make a contribution to this program, enter a dollar amount. Line 1b Alabama Arts Development Fund This fund provides for grants to tax exempt organi- zations or associations to encourage development of quality arts activities or cultural facilities in local areas. If you wish to make a contribution to this program, enter a dollar amount. Line 1c Alabama Nongame Wildlife Fund This is a program under the jurisdiction of the Game and Fish Division of the Department of Conservation which provides management of such nongame wildlife. If you wish to make a contribution to this program, enter a dollar amount. Line 1d Child Abuse Trust Fund This fund encourages the direct provision of services to prevent child abuse and neglect. If you wish to make a contribution to this program, enter a dollar amount. Line 1e Alabama Veterans’ Program This fund provides supportive assistance through nursing and related health care for Alabama ailing and aged veterans of the armed forces who have need of special nursing and related health care services. If you wish to make a contribution to this program, enter a dol- lar amount. Line 1f Alabama State Historic Preservation Fund Your donations to this fund will be used by the Ala- bama Historical Commission to pay the costs of the maintenance, acquisitions, preservation and operations of its acquisitions. If you wish to make a contribution to this fund enter a dollar amount. Line 1g Alabama State Veterans Cemetery at Spanish Fort Foundation, Inc Your donations to this fund will be used to promote the mission of the cemetery and support other veteran organizations, activities and programs which promote the welfare of veterans and commemorate the honor- able service provided by veterans. If you wish to make a contribution to this fund, enter a dollar amount. Line 1h Foster Care Trust Fund The Foster Care Trust Fund provides educational, athletic, artistic, and special occasion opportunities for Alabama’s foster children. If you wish to make a contri- bution to this fund, enter a dollar amount. Line 1i Mental Health This is a non-profit organization dedicated to the eradication of mental illness and to the improvement of the quality of life of those whose lives are affected by these diseases. Your donation to this fund will help pro- vide unconditional support to persons experiencing men- tal pain and those struggling toward recovery. If you wish to make a contribution to this fund, enter a dollar amount. Line 1j Alabama Firefighters Annuity and Benefit Fund Your donations to this fund will be used to provide retirement, disability and death benefits to firefighters who are registered with this fund. If you wish to make a contribution to this fund, enter a dollar amount. Line 1k Alabama Breast and Cervical Cancer Research Program The University of Alabama at Birmingham’s Com- prehensive Cancer Center is a nationally funded leader in breast and cervical research providing cutting edge clinical care to the people of Alabama. Your donation to this fund will help in the fight against breast and cervical cancer. If you wish to make a contribution to this fund, enter a dollar amount. Line 1l Victims of Violence Assistance Donations to this fund will be used to provide serv- ices and aid to victims of crime. If you wish to make a contribution to this fund, enter a dollar amount. Line 1m Alabama Military Support Foundation This fund was established to promote better relations between employers and National Guard/Reserve members. If you wish to make a contribution to this fund, enter a dollar amount. Line 1n Alabama Veterinary Medical Foundation Spay/Neuter Program This fund provides assistance to low income resi- dents to spay or neuter their dog or cat. If you wish to make a contribution to this program, enter a dollar amount. Page 11

Line 1o Cancer Research Institute This fund was established to improve cancer survival rates for patients through research aimed at increasing prevention and treatment. If you wish to make a contri- bution to this program, enter a dollar amount. Line 1p Alabama Association of Rescue Squads This fund provides training to member rescue squads and inspections to insure that member’s equipment and buildings meet standards. If you wish to make a contri- bution to this program, enter a dollar amount. Line 1q USS Alabama Battleship Commission Donations to this fund will help in the preservation of the USS Alabama Battleship Memorial Park for future generations and to memorialize our Veterans of all branches of the US Armed Services. If you wish to make a contribution to this program, enter a dollar amount. Line 1r Children First Trust Fund Your donations to this fund will go toward ensuring that all of Alabama’s children are prepared for school success and lifelong learning through voluntary, diverse, high-quality early childhood programs.

SECTION General 4 Information

This section contains general information about items such as amending your tax return, how long to keep records, and filing a return for a deceased person. Direct Deposit Information We are currently working to implement direct deposit for all paper returns. However, for the 2022 tax year this option will be available only for Alabama Form 40 In- dividual Returns. In order to receive a direct deposit re- fund, your paper return must be prepared using tax preparation software that utilizes 2-D Bar Code technology. Penalties and Interest Interest. Interest is charged on taxes not paid by their due date even if an extension of time is granted. If your return is not filed by the due date and you owe ad- ditional tax, you should add interest from the due date of the federal return to date of payment. Submit payment of the tax and interest with your return. The interest rate is the same as currently prescribed by the Internal Rev- enue Service. Any of the Alabama Taxpayer Service Centers listed on page 3 of this booklet can give you the current rate of interest at the time your return is filed. Failure To Timely File a Return. Alabama law pro- vides a penalty of 10% of the tax due or $50.00, whichever is greater, if the return is filed late. This penalty does not apply to a tax return filed indicating no tax due or a refund. Failure To Timely Pay Tax. The penalty for not pay- ing the tax when due is 1% of the unpaid amount for each month or fraction of a month that the tax remains unpaid. The maximum penalty is 25%. NOTE: If you include interest and/or either of these penalties with your payment, identify and enter these amounts on the bottom margin of Form 40A, page 1. Do not include interest or penalty amounts in “Amount You Owe” on line 24. Other Penalties. There are also penalties for filing a frivolous return, underpayment due to negligence, un- derpayment due to fraud, substantial understatement of estimated tax, and failure to file estimated tax. Any person failing to file a return as required by Ala- bama law or filing a willfully false or fraudulent return will be assessed by the Alabama Department of Revenue on the basis of the best information obtainable by the Department with respect to the income of the taxpayer. Criminal Liability. Section 40-29-112, Code of Ala- bama 1975, as amended, provides for a more severe penalty for not filing tax returns. Any person required to file a return who willfully fails to file the return is guilty of a misdemeanor and, if convicted, will be fined not more than $25,000 or imprisoned not more than 1 year, or both. Section 40-29-110 provides that any person who willfully attempts to evade any tax or the payment of any tax is guilty of a felony and, if convicted, will be fined not more than $100,000 or imprisoned for not more than 5 years, or both. These penalties are in addition to any other penalties provided for by Alabama law. Address Change If you move after filing your return you should notify the Department of Revenue by sending a Change of Ad- dress Form available on the Department’s website under Forms to: Alabama Department of Revenue, Income Tax Administration Division, P.O. Box 327410, Mont- gomery, AL 36132-7410. Writing To The Alabama Department of Revenue Be sure to include your social security number and phone number in any letter to the Alabama Department of Revenue. (See “Where To File,” page 10.) How Long Should Records Be Kept? Keep records of income, deductions, and credits shown on your return, as well as any worksheets used to figure them until the statute of limitations runs out for that return. Usually this is 3 years from the date the re- turn was filed. If income that should have been reported was not reported and the income omitted is in excess of 25% of the stated income, the period of limitation does not expire until 6 years after the return was filed or 6 years after the due date of the return, whichever is later. There is no period of limitation when a return is false or fraudulent, or when no return is filed. Therefore, we recommend that all records be kept for seven years. Also, keep copies of your filed tax returns as part of your records. You should keep some records longer than the period of limitation. For example, keep property records (including those on your own home) as long as they are needed to figure the basis of the original or re- placement property. Copies of your tax returns will help you prepare future returns, and they are necessary if you file an amended return. Copies of your returns and your other records may be helpful to your survivor, or the ex- ecutor or administrator of your estate. Requesting a Copy of Your Tax Return If you need a copy of your tax return or tax account information use Form 4506-A, Request for Copy of Tax Form or Income Tax Account Information. The charge for a copy of a return is $5. There is no charge for tax ac- count information. Amended Return If you have already filed a return and become aware of any changes to income, deductions or credits, you should file an amended tax return. You should file a com- pleted Alabama Individual Income Tax Return with the “Amended” box checked. A detailed explanation page of all the changes made should be attached to the tax return. NOTE: If your State return is changed for any reason, it may affect your Federal Income Tax liability. This would include changes made as a result of an examination of your return by the Alabama Depart ment of Revenue. Contact the Internal Revenue Service for more information. Death of Taxpayer If a taxpayer died before filing a return, the taxpayer’s spouse or personal representative must file a return for the person who died if they were required to file a return. A personal representative can be an executor, adminis- trator, or anyone who is in charge of the taxpayer’s prop- erty. The person who files the return should check the box indicating which taxpayer is deceased and provide the date of death in the space provided. A copy of the death certificate must also be attached to the return. If the taxpayer did not have to file a return but had tax withheld, a return must be filed to receive a refund. If your spouse died within the tax year, you can file a joint return even if you did not remarry. You can also file a joint return if your spouse died before filing the re- turn. A joint return should show both your and your spouse’s income during the tax year. Also, write “Filing as surviving spouse” in the area where you sign the re- turn. If someone else is the personal representative, he or she must also sign. If you are claiming a refund as a surviving spouse fil- ing a joint return with the deceased and you follow the above instructions, no other form is needed unless you receive a joint refund check and the refund check should be reissued in your name only. In such case, you will need to file Form 1310A. Form 1310A is used when you are a surviving spouse requesting reissuance of the refund check in your name only, a court-appointed or certified personal representative and did not file paperwork with decedent’s original return, or any other person claiming the refund for the decedent or on behalf of the decedent’s estate. Automatic Extension If you know you cannot file your return by the due date, you do not need to file for an extension. You will automatically be granted an extension until October 15, 2023. If you anticipate that you will owe additional tax on Page 12

Page 13 your return, you should submit your payment with a pay- ment voucher (Form 40V) by the due date of the federal return. Except in cases where taxpayers are abroad, no ex- tension will be granted for more than 6 months. An extension means only that you will not be as- sessed a penalty for filing your return after the due date. Interest on the additional tax due from the due date of the return and any penalties will be assessed if applicable to your return. Setoff Debt Collection If you owe money or have a delinquent account under any of the following public assistance programs, your refund may be applied to offset that debt:  Any and all of the public assistance programs ad- ministered by the Alabama Department of Human Re- sources, including the Child Support Act of 1979, Chapter 10 of Title 38.  Any and all court fees/fines owed to the Adminis- trative Office of Courts.  Any local governmental entities.  Any and all of the assistance programs adminis- tered by the Alabama Medicaid Agency.  Overpayment of unemployment compensation. If the Alabama Department of Human Re sources, Department of Labor, the Alabama Medicaid Agency, or Administrative Office of Courts, the Alabama League of Municipalities on Association of County Commission, no- tifies the Alabama Department of Revenue that you have a delinquent account in excess of $25, part or all of your refund may be applied to offset that debt. If you are mar- ried and filing a joint return, the joint refund may be ap- plied to offset any of the above debts. IMPORTANT: If you have been assessed taxes from a prior year, your current year refund will be applied to that debt even if the liability resulted from a jointly filed return. Federal Refund Offset Program. Your 2022 federal or state refund will be taken to satisfy any outstanding li- abilities owed to the State of Alabama or to the Internal Revenue Service.

Page 14 If taxable And you are — income is — At But Single Married least less Q filing than Married jointly filing sepa- rately Q Head of family Your tax is — Under $1,000 0 50 0 0 50 100 1 1 100 200 3 3 200 300 5 5 300 400 7 7 400 500 9 9

500 600 12 11 600 700 16 13 700 800 20 15 800 900 24 17 900 1,000 28 19 1,000 1,000 1,100 32 22 1,100 1,200 36 26 1,200 1,300 40 30 1,300 1,400 44 34 1,400 1,500 48 38

1,500 1,600 52 42 1,600 1,700 56 46 1,700 1,800 60 50 1,800 1,900 64 54 1,900 2,000 68 58 2,000 2,000 2,100 72 62 2,100 2,200 76 66 2,200 2,300 80 70 2,300 2,400 84 74 2,400 2,500 88 78

2,500 2,600 92 82 2,600 2,700 96 86 2,700 2,800 100 90 2,800 2,900 104 94 2,900 3,000 108 98 3,000 3,000 3,100 113 102 3,100 3,200 118 106 3,200 3,300 123 110 3,300 3,400 128 114 3,400 3,500 133 118

3,500 3,600 138 122 3,600 3,700 143 126 3,700 3,800 148 130 3,800 3,900 153 134 3,900 4,000 158 138 If taxable And you are — income is — At But Single Married least less Q filing than Married jointly filing sepa- rately Q Head of family Your tax is — 4,000

4,000 4,100 163 142 4,100 4,200 168 146 4,200 4,300 173 150 4,300 4,400 178 154 4,400 4,500 183 158

4,500 4,600 188 162 4,600 4,700 193 166 4,700 4,800 198 170 4,800 4,900 203 174 4,900 5,000 208 178 5,000 5,000 5,100 213 182 5,100 5,200 218 186 5,200 5,300 223 190 5,300 5,400 228 194 5,400 5,500 233 198

5,500 5,600 238 202 5,600 5,700 243 206 5,700 5,800 248 210 5,800 5,900 253 214 5,900 6,000 258 218 6,000 6,000 6,100 263 223 6,100 6,200 268 228 6,200 6,300 273 233 6,300 6,400 278 238 6,400 6,500 283 243

6,500 6,600 288 248 6,600 6,700 293 253 6,700 6,800 298 258 6,800 6,900 303 263 6,900 7,000 308 268 7,000 7,000 7,100 313 273 7,100 7,200 318 278 7,200 7,300 323 283 7,300 7,400 328 288 7,400 7,500 333 293

7,500 7,600 338 298 7,600 7,700 343 303 7,700 7,800 348 308 7,800 7,900 353 313 7,900 8,000 358 318 If taxable And you are — income is — At But Single Married least less Q filing than Married jointly filing sepa- rately Q Head of family Your tax is — 8,000

8,000 8,100 363 323 8,100 8,200 368 328 8,200 8,300 373 333 8,300 8,400 378 338 8,400 8,500 383 343

8,500 8,600 388 348 8,600 8,700 393 353 8,700 8,800 398 358 8,800 8,900 403 363 8,900 9,000 408 368 9,000 9,000 9,100 413 373 9,100 9,200 418 378 9,200 9,300 423 383 9,300 9,400 428 388 9,400 9,500 433 393

9,500 9,600 438 398 9,600 9,700 443 403 9,700 9,800 448 408 9,800 9,900 453 413 9,900 10,000 458 418 10,000 10,000 10,100 463 423 10,100 10,200 468 428 10,200 10,300 473 433 10,300 10,400 478 438 10,400 10,500 483 443

10,500 10,600 488 448 10,600 10,700 493 453 10,700 10,800 498 458 10,800 10,900 503 463 10,900 11,000 508 468 11,000 11,000 11,100 513 473 11,100 11,200 518 478 11,200 11,300 523 483 11,300 11,400 528 488 11,400 11,500 533 493

11,500 11,600 538 498 11,600 11,700 543 503 11,700 11,800 548 508 11,800 11,900 553 513 11,900 12,000 558 518 If taxable And you are — income is — At But Single Married least less Q filing than Married jointly filing sepa- rately Q Head of family Your tax is — 12,000

12,000 12,100 563 523 12,100 12,200 568 528 12,200 12,300 573 533 12,300 12,400 578 538 12,400 12,500 583 543

12,500 12,600 588 548 12,600 12,700 593 553 12,700 12,800 598 558 12,800 12,900 603 563 12,900 13,000 608 568 13,000 13,000 13,100 613 573 13,100 13,200 618 578 13,200 13,300 623 583 13,300 13,400 628 588 13,400 13,500 633 593

13,500 13,600 638 598 13,600 13,700 643 603 13,700 13,800 648 608 13,800 13,900 653 613 13,900 14,000 658 618 14,000 14,000 14,100 663 623 14,100 14,200 668 628 14,200 14,300 673 633 14,300 14,400 678 638 14,400 14,500 683 643

14,500 14,600 688 648 14,600 14,700 693 653 14,700 14,800 698 658 14,800 14,900 703 663 14,900 15,000 708 668 15,000 15,000 15,100 713 673 15,100 15,200 718 678 15,200 15,300 723 683 15,300 15,400 728 688 15,400 15,500 733 693

15,500 15,600 738 698 15,600 15,700 743 703 15,700 15,800 748 708 15,800 15,900 753 713 15,900 16,000 758 718 At But Single Married least less Q filing than Married jointly filing sepa- rately Q Head of family

Your tax is— $23,000 23,000 23,100 1,113 1,073 23,100 23,200 1,118 1,078 23,200 23,300 1,123 1,083 23,300 23,400 1,128 1,088 23,400 23,500 1,133 1,093 EXAMPLE: Mr. and Mrs. Brown are filing a joint return and checked box 2 on their return. Their taxable income on line 13 of Form 40A is $23,360. First, they find the $23,300 - $23,400 income line. Next, they find the column for married filing jointly and read down the column. The amount shown where the income line and the filing status column meet is $1,088. This is the amount they must write on line 14 of Form 40A. Tax Table (Form 40A) Based on Taxable Income This tax table is based on the taxable income shown on line 13 of Form 40A and the filing status you checked on lines 1, 2, 3, or 4 of your return.

Page 15 If taxable And you are — income is — At But Single Married least less Q filing than Married jointly filing sepa- rately Q Head of family Your tax is — 16,000 16,000 16,100 763 723 16,100 16,200 768 728 16,200 16,300 773 733 16,300 16,400 778 738 16,400 16,500 783 743

16,500 16,600 788 748 16,600 16,700 793 753 16,700 16,800 798 758 16,800 16,900 803 763 16,900 17,000 808 768 17,000 17,000 17,100 813 773 17,100 17,200 818 778 17,200 17,300 823 783 17,300 17,400 828 788 17,400 17,500 833 793

17,500 17,600 838 798 17,600 17,700 843 803 17,700 17,800 848 808 17,800 17,900 853 813 17,900 18,000 858 818 18,000 18,000 18,100 863 823 18,100 18,200 868 828 18,200 18,300 873 833 18,300 18,400 878 838 18,400 18,500 883 843

18,500 18,600 888 848 18,600 18,700 893 853 18,700 18,800 898 858 18,800 18,900 903 863 18,900 19,000 908 868 19,000 19,000 19,100 913 873 19,100 19,200 918 878 19,200 19,300 923 883 19,300 19,400 928 888 19,400 19,500 933 893

19,500 19,600 938 898 19,600 19,700 943 903 19,700 19,800 948 908 19,800 19,900 953 913 19,900 20,000 958 918 20,000 20,000 20,100 963 923 20,100 20,200 968 928 20,200 20,300 973 933 20,300 20,400 978 938 20,400 20,500 983 943

20,500 20,600 988 948 20,600 20,700 993 953 20,700 20,800 998 958 20,800 20,900 1,003 963 20,900 21,000 1,008 968 If taxable And you are — income is — At But Single Married least less Q filing than Married jointly filing sepa- rately Q Head of family Your tax is — 21,000 21,000 21,100 1,013 973 21,100 21,200 1,018 978 21,200 21,300 1,023 983 21,300 21,400 1,028 988 21,400 21,500 1,033 993

21,500 21,600 1,038 998 21,600 21,700 1,043 1,003 21,700 21,800 1,048 1,008 21,800 21,900 1,053 1,013 21,900 22,000 1,058 1,018 22,000 22,000 22,100 1,063 1,023 22,100 22,200 1,068 1,028 22,200 22,300 1,073 1,033 22,300 22,400 1,078 1,038 22,400 22,500 1,083 1,043

22,500 22,600 1,088 1,048 22,600 22,700 1,093 1,053 22,700 22,800 1,098 1,058 22,800 22,900 1,103 1,063 22,900 23,000 1,108 1,068 23,000 23,000 23,100 1,113 1,073 23,100 23,200 1,118 1,078 23,200 23,300 1,123 1,083 23,300 23,400 1,128 1,088 23,400 23,500 1,133 1,093

23,500 23,600 1,138 1,098 23,600 23,700 1,143 1,103 23,700 23,800 1,148 1,108 23,800 23,900 1,153 1,113 23,900 24,000 1,158 1,118 24,000 24,000 24,100 1,163 1,123 24,100 24,200 1,168 1,128 24,200 24,300 1,173 1,133 24,300 24,400 1,178 1,138 24,400 24,500 1,183 1,143

24,500 24,600 1,188 1,148 24,600 24,700 1,193 1,153 24,700 24,800 1,198 1,158 24,800 24,900 1,203 1,163 24,900 25,000 1,208 1,168 25,000 25,000 25,100 1,213 1,173 25,100 25,200 1,218 1,178 25,200 25,300 1,223 1,183 25,300 25,400 1,228 1,188 25,400 25,500 1,233 1,193

25,500 25,600 1,238 1,198 25,600 25,700 1,243 1,203 25,700 25,800 1,248 1,208 25,800 25,900 1,253 1,213 25,900 26,000 1,258 1,218 If taxable And you are — income is — At But Single Married least less Q filing than Married jointly filing sepa- rately Q Head of family Your tax is — 26,000 26,000 26,100 1,263 1,223 26,100 26,200 1,268 1,228 26,200 26,300 1,273 1,233 26,300 26,400 1,278 1,238 26,400 26,500 1,283 1,243

26,500 26,600 1,288 1,248 26,600 26,700 1,293 1,253 26,700 26,800 1,298 1,258 26,800 26,900 1,303 1,263 26,900 27,000 1,308 1,268 27,000 27,000 27,100 1,313 1,273 27,100 27,200 1,318 1,278 27,200 27,300 1,323 1,283 27,300 27,400 1,328 1,288 27,400 27,500 1,333 1,293

27,500 27,600 1,338 1,298 27,600 27,700 1,343 1,303 27,700 27,800 1,348 1,308 27,800 27,900 1,353 1,313 27,900 28,000 1,358 1,318 28,000 28,000 28,100 1,363 1,323 28,100 28,200 1,368 1,328 28,200 28,300 1,373 1,333 28,300 28,400 1,378 1,338 28,400 28,500 1,383 1,343

28,500 28,600 1,388 1,348 28,600 28,700 1,393 1,353 28,700 28,800 1,398 1,358 28,800 28,900 1,403 1,363 28,900 29,000 1,408 1,368 29,000 29,000 29,100 1,413 1,373 29,100 29,200 1,418 1,378 29,200 29,300 1,423 1,383 29,300 29,400 1,428 1,388 29,400 29,500 1,433 1,393

29,500 29,600 1,438 1,398 29,600 29,700 1,443 1,403 29,700 29,800 1,448 1,408 29,800 29,900 1,453 1,413 29,900 30,000 1,458 1,418 30,000 30,000 30,100 1,463 1,423 30,100 30,200 1,468 1,428 30,200 30,300 1,473 1,433 30,300 30,400 1,478 1,438 30,400 30,500 1,483 1,443

30,500 30,600 1,488 1,448 30,600 30,700 1,493 1,453 30,700 30,800 1,498 1,458 30,800 30,900 1,503 1,463 30,900 31,000 1,508 1,468 If taxable And you are — income is — At But Single Married least less Q filing than Married jointly filing sepa- rately Q Head of family Your tax is — 31,000 31,000 31,100 1,513 1,473 31,100 31,200 1,518 1,478 31,200 31,300 1,523 1,483 31,300 31,400 1,528 1,488 31,400 31,500 1,533 1,493

31,500 31,600 1,538 1,498 31,600 31,700 1,543 1,503 31,700 31,800 1,548 1,508 31,800 31,900 1,553 1,513 31,900 32,000 1,558 1,518 32,000 32,000 32,100 1,563 1,523 32,100 32,200 1,568 1,528 32,200 32,300 1,573 1,533 32,300 32,400 1,578 1,538 32,400 32,500 1,583 1,543

32,500 32,600 1,588 1,548 32,600 32,700 1,593 1,553 32,700 32,800 1,598 1,558 32,800 32,900 1,603 1,563 32,900 33,000 1,608 1,568 33,000 33,000 33,100 1,613 1,573 33,100 33,200 1,618 1,578 33,200 33,300 1,623 1,583 33,300 33,400 1,628 1,588 33,400 33,500 1,633 1,593

33,500 33,600 1,638 1,598 33,600 33,700 1,643 1,603 33,700 33,800 1,648 1,608 33,800 33,900 1,653 1,613 33,900 34,000 1,658 1,618 34,000 34,000 34,100 1,663 1,623 34,100 34,200 1,668 1,628 34,200 34,300 1,673 1,633 34,300 34,400 1,678 1,638 34,400 34,500 1,683 1,643

34,500 34,600 1,688 1,648 34,600 34,700 1,693 1,653 34,700 34,800 1,698 1,658 34,800 34,900 1,703 1,663 34,900 35,000 1,708 1,668 35,000 35,000 35,100 1,713 1,673 35,100 35,200 1,718 1,678 35,200 35,300 1,723 1,683 35,300 35,400 1,728 1,688 35,400 35,500 1,733 1,693

35,500 35,600 1,738 1,698 35,600 35,700 1,743 1,703 35,700 35,800 1,748 1,708 35,800 35,900 1,753 1,713 35,900 36,000 1,758 1,718 Tax Table – Continued

Page 16 If taxable And you are — income is — At But Single Married least less Q filing than Married jointly filing sepa- rately Q Head of family Your tax is — 36,000 36,000 36,100 1,763 1,723 36,100 36,200 1,768 1,728 36,200 36,300 1,773 1,733 36,300 36,400 1,778 1,738 36,400 36,500 1,783 1,743

36,500 36,600 1,788 1,748 36,600 36,700 1,793 1,753 36,700 36,800 1,798 1,758 36,800 36,900 1,803 1,763 36,900 37,000 1,808 1,768 37,000 37,000 37,100 1,813 1,773 37,100 37,200 1,818 1,778 37,200 37,300 1,823 1,783 37,300 37,400 1,828 1,788 37,400 37,500 1,833 1,793

37,500 37,600 1,838 1,798 37,600 37,700 1,843 1,803 37,700 37,800 1,848 1,808 37,800 37,900 1,853 1,813 37,900 38,000 1,858 1,818 38,000 38,000 38,100 1,863 1,823 38,100 38,200 1,868 1,828 38,200 38,300 1,873 1,833 38,300 38,400 1,878 1,838 38,400 38,500 1,883 1,843

38,500 38,600 1,888 1,848 38,600 38,700 1,893 1,853 38,700 38,800 1,898 1,858 38,800 38,900 1,903 1,863 38,900 39,000 1,908 1,868 39,000 39,000 39,100 1,913 1,873 39,100 39,200 1,918 1,878 39,200 39,300 1,923 1,883 39,300 39,400 1,928 1,888 39,400 39,500 1,933 1,893

39,500 39,600 1,938 1,898 39,600 39,700 1,943 1,903 39,700 39,800 1,948 1,908 39,800 39,900 1,953 1,913 39,900 40,000 1,958 1,918 40,000 40,000 40,100 1,963 1,923 40,100 40,200 1,968 1,928 40,200 40,300 1,973 1,933 40,300 40,400 1,978 1,938 40,400 40,500 1,983 1,943

40,500 40,600 1,988 1,948 40,600 40,700 1,993 1,953 40,700 40,800 1,998 1,958 40,800 40,900 2,003 1,963 40,900 41,000 2,008 1,968 If taxable And you are — income is — At But Single Married least less Q filing than Married jointly filing sepa- rately Q Head of family Your tax is — 41,000 41,000 41,100 2,013 1,973 41,100 41,200 2,018 1,978 41,200 41,300 2,023 1,983 41,300 41,400 2,028 1,988 41,400 41,500 2,033 1,993

41,500 41,600 2,038 1,998 41,600 41,700 2,043 2,003 41,700 41,800 2,048 2,008 41,800 41,900 2,053 2,013 41,900 42,000 2,058 2,018 42,000 42,000 42,100 2,063 2,023 42,100 42,200 2,068 2,028 42,200 42,300 2,073 2,033 42,300 42,400 2,078 2,038 42,400 42,500 2,083 2,043

42,500 42,600 2,088 2,048 42,600 42,700 2,093 2,053 42,700 42,800 2,098 2,058 42,800 42,900 2,103 2,063 42,900 43,000 2,108 2,068 43,000 43,000 43,100 2,113 2,073 43,100 43,200 2,118 2,078 43,200 43,300 2,123 2,083 43,300 43,400 2,128 2,088 43,400 43,500 2,133 2,093

43,500 43,600 2,138 2,098 43,600 43,700 2,143 2,103 43,700 43,800 2,148 2,108 43,800 43,900 2,153 2,113 43,900 44,000 2,158 2,118 44,000 44,000 44,100 2,163 2,123 44,100 44,200 2,168 2,128 44,200 44,300 2,173 2,133 44,300 44,400 2,178 2,138 44,400 44,500 2,183 2,143

44,500 44,600 2,188 2,148 44,600 44,700 2,193 2,153 44,700 44,800 2,198 2,158 44,800 44,900 2,203 2,163 44,900 45,000 2,208 2,168 45,000 45,000 45,100 2,213 2,173 45,100 45,200 2,218 2,178 45,200 45,300 2,223 2,183 45,300 45,400 2,228 2,188 45,400 45,500 2,233 2,193

45,500 45,600 2,238 2,198 45,600 45,700 2,243 2,203 45,700 45,800 2,248 2,208 45,800 45,900 2,253 2,213 45,900 46,000 2,258 2,218 If taxable And you are — income is — At But Single Married least less Q filing than Married jointly filing sepa- rately Q Head of family Your tax is — 46,000 46,000 46,100 2,263 2,223 46,100 46,200 2,268 2,228 46,200 46,300 2,273 2,233 46,300 46,400 2,278 2,238 46,400 46,500 2,283 2,243

46,500 46,600 2,288 2,248 46,600 46,700 2,293 2,253 46,700 46,800 2,298 2,258 46,800 46,900 2,303 2,263 46,900 47,000 2,308 2,268 47,000 47,000 47,100 2,313 2,273 47,100 47,200 2,318 2,278 47,200 47,300 2,323 2,283 47,300 47,400 2,328 2,288 47,400 47,500 2,333 2,293

47,500 47,600 2,338 2,298 47,600 47,700 2,343 2,303 47,700 47,800 2,348 2,308 47,800 47,900 2,353 2,313 47,900 48,000 2,358 2,318 48,000 48,000 48,100 2,363 2,323 48,100 48,200 2,368 2,328 48,200 48,300 2,373 2,333 48,300 48,400 2,378 2,338 48,400 48,500 2,383 2,343

48,500 48,600 2,388 2,348 48,600 48,700 2,393 2,353 48,700 48,800 2,398 2,358 48,800 48,900 2,403 2,363 48,900 49,000 2,408 2,368 49,000 49,000 49,100 2,413 2,373 49,100 49,200 2,418 2,378 49,200 49,300 2,423 2,383 49,300 49,400 2,428 2,388 49,400 49,500 2,433 2,393

49,500 49,600 2,438 2,398 49,600 49,700 2,443 2,403 49,700 49,800 2,448 2,408 49,800 49,900 2,453 2,413 49,900 50,000 2,458 2,418 50,000 50,000 50,100 2,463 2,423 50,100 50,200 2,468 2,428 50,200 50,300 2,473 2,433 50,300 50,400 2,478 2,438 50,400 50,500 2,483 2,443

50,500 50,600 2,488 2,448 50,600 50,700 2,493 2,453 50,700 50,800 2,498 2,458 50,800 50,900 2,503 2,463 50,900 51,000 2,508 2,468 If taxable And you are — income is — At But Single Married least less Q filing than Married jointly filing sepa- rately Q Head of family Your tax is — 51,000 51,000 51,100 2,513 2,473 51,100 51,200 2,518 2,478 51,200 51,300 2,523 2,483 51,300 51,400 2,528 2,488 51,400 51,500 2,533 2,493

51,500 51,600 2,538 2,498 51,600 51,700 2,543 2,503 51,700 51,800 2,548 2,508 51,800 51,900 2,553 2,513 51,900 52,000 2,558 2,518 52,000 52,000 52,100 2,563 2,523 52,100 52,200 2,568 2,528 52,200 52,300 2,573 2,533 52,300 52,400 2,578 2,538 52,400 52,500 2,583 2,543

52,500 52,600 2,588 2,548 52,600 52,700 2,593 2,553 52,700 52,800 2,598 2,558 52,800 52,900 2,603 2,563 52,900 53,000 2,608 2,568 53,000 53,000 53,100 2,613 2,573 53,100 53,200 2,618 2,578 53,200 53,300 2,623 2,583 53,300 53,400 2,628 2,588 53,400 53,500 2,633 2,593

53,500 53,600 2,638 2,598 53,600 53,700 2,643 2,603 53,700 53,800 2,648 2,608 53,800 53,900 2,653 2,613 53,900 54,000 2,658 2,618 54,000 54,000 54,100 2,663 2,623 54,100 54,200 2,668 2,628 54,200 54,300 2,673 2,633 54,300 54,400 2,678 2,638 54,400 54,500 2,683 2,643

54,500 54,600 2,688 2,648 54,600 54,700 2,693 2,653 54,700 54,800 2,698 2,658 54,800 54,900 2,703 2,663 54,900 55,000 2,708 2,668 55,000 55,000 55,100 2,713 2,673 55,100 55,200 2,718 2,678 55,200 55,300 2,723 2,683 55,300 55,400 2,728 2,688 55,400 55,500 2,733 2,693

55,500 55,600 2,738 2,698 55,600 55,700 2,743 2,703 55,700 55,800 2,748 2,708 55,800 55,900 2,753 2,713 55,900 56,000 2,758 2,718 Tax Table – Continued

Page 17 If taxable And you are — income is — At But Single Married least less Q filing than Married jointly filing sepa- rately Q Head of family Your tax is — 56,000 56,000 56,100 2,763 2,723 56,100 56,200 2,768 2,728 56,200 56,300 2,773 2,733 56,300 56,400 2,778 2,738 56,400 56,500 2,783 2,743

56,500 56,600 2,788 2,748 56,600 56,700 2,793 2,753 56,700 56,800 2,798 2,758 56,800 56,900 2,803 2,763 56,900 57,000 2,808 2,768 57,000 57,000 57,100 2,813 2,773 57,100 57,200 2,818 2,778 57,200 57,300 2,823 2,783 57,300 57,400 2,828 2,788 57,400 57,500 2,833 2,793

57,500 57,600 2,838 2,798 57,600 57,700 2,843 2,803 57,700 57,800 2,848 2,808 57,800 57,900 2,853 2,813 57,900 58,000 2,858 2,818 58,000 58,000 58,100 2,863 2,823 58,100 58,200 2,868 2,828 58,200 58,300 2,873 2,833 58,300 58,400 2,878 2,838 58,400 58,500 2,883 2,843

58,500 58,600 2,888 2,848 58,600 58,700 2,893 2,853 58,700 58,800 2,898 2,858 58,800 58,900 2,903 2,863 58,900 59,000 2,908 2,868 59,000 59,000 59,100 2,913 2,873 59,100 59,200 2,918 2,878 59,200 59,300 2,923 2,883 59,300 59,400 2,928 2,888 59,400 59,500 2,933 2,893

59,500 59,600 2,938 2,898 59,600 59,700 2,943 2,903 59,700 59,800 2,948 2,908 59,800 59,900 2,953 2,913 59,900 60,000 2,958 2,918 60,000 60,000 60,100 2,963 2,923 60,100 60,200 2,968 2,928 60,200 60,300 2,973 2,933 60,300 60,400 2,978 2,938 60,400 60,500 2,983 2,943

60,500 60,600 2,988 2,948 60,600 60,700 2,993 2,953 60,700 60,800 2,998 2,958 60,800 60,900 3,003 2,963 60,900 61,000 3,008 2,968 If taxable And you are — income is — At But Single Married least less Q filing than Married jointly filing sepa- rately Q Head of family Your tax is — 61,000 61,000 61,100 3,013 2,973 61,100 61,200 3,018 2,978 61,200 61,300 3,023 2,983 61,300 61,400 3,028 2,988 61,400 61,500 3,033 2,993

61,500 61,600 3,038 2,998 61,600 61,700 3,043 3,003 61,700 61,800 3,048 3,008 61,800 61,900 3,053 3,013 61,900 62,000 3,058 3,018 62,000 62,000 62,100 3,063 3,023 62,100 62,200 3,068 3,028 62,200 62,300 3,073 3,033 62,300 62,400 3,078 3,038 62,400 62,500 3,083 3,043

62,500 62,600 3,088 3,048 62,600 62,700 3,093 3,053 62,700 62,800 3,098 3,058 62,800 62,900 3,103 3,063 62,900 63,000 3,108 3,068 63,000 63,000 63,100 3,113 3,073 63,100 63,200 3,118 3,078 63,200 63,300 3,123 3,083 63,300 63,400 3,128 3,088 63,400 63,500 3,133 3,093

63,500 63,600 3,138 3,098 63,600 63,700 3,143 3,103 63,700 63,800 3,148 3,108 63,800 63,900 3,153 3,113 63,900 64,000 3,158 3,118 64,000 64,000 64,100 3,163 3,123 64,100 64,200 3,168 3,128 64,200 64,300 3,173 3,133 64,300 64,400 3,178 3,138 64,400 64,500 3,183 3,143

64,500 64,600 3,188 3,148 64,600 64,700 3,193 3,153 64,700 64,800 3,198 3,158 64,800 64,900 3,203 3,163 64,900 65,000 3,208 3,168 65,000 65,000 65,100 3,213 3,173 65,100 65,200 3,218 3,178 65,200 65,300 3,223 3,183 65,300 65,400 3,228 3,188 65,400 65,500 3,233 3,193

65,500 65,600 3,238 3,198 65,600 65,700 3,243 3,203 65,700 65,800 3,248 3,208 65,800 65,900 3,253 3,213 65,900 66,000 3,258 3,218 If taxable And you are — income is — At But Single Married least less Q filing than Married jointly filing sepa- rately Q Head of family Your tax is — 66,000 66,000 66,100 3,263 3,223 66,100 66,200 3,268 3,228 66,200 66,300 3,273 3,233 66,300 66,400 3,278 3,238 66,400 66,500 3,283 3,243

66,500 66,600 3,288 3,248 66,600 66,700 3,293 3,253 66,700 66,800 3,298 3,258 66,800 66,900 3,303 3,263 66,900 67,000 3,308 3,268 67,000 67,000 67,100 3,313 3,273 67,100 67,200 3,318 3,278 67,200 67,300 3,323 3,283 67,300 67,400 3,328 3,288 67,400 67,500 3,333 3,293

67,500 67,600 3,338 3,298 67,600 67,700 3,343 3,303 67,700 67,800 3,348 3,308 67,800 67,900 3,353 3,313 67,900 68,000 3,358 3,318 68,000 68,000 68,100 3,363 3,323 68,100 68,200 3,368 3,328 68,200 68,300 3,373 3,333 68,300 68,400 3,378 3,338 68,400 68,500 3,383 3,343

68,500 68,600 3,388 3,348 68,600 68,700 3,393 3,353 68,700 68,800 3,398 3,358 68,800 68,900 3,403 3,363 68,900 69,000 3,408 3,368 69,000 69,000 69,100 3,413 3,373 69,100 69,200 3,418 3,378 69,200 69,300 3,423 3,383 69,300 69,400 3,428 3,388 69,400 69,500 3,433 3,393

69,500 69,600 3,438 3,398 69,600 69,700 3,443 3,403 69,700 69,800 3,448 3,408 69,800 69,900 3,453 3,413 69,900 70,000 3,458 3,418 70,000 70,000 70,100 3,463 3,423 70,100 70,200 3,468 3,428 70,200 70,300 3,473 3,433 70,300 70,400 3,478 3,438 70,400 70,500 3,483 3,443

70,500 70,600 3,488 3,448 70,600 70,700 3,493 3,453 70,700 70,800 3,498 3,458 70,800 70,900 3,503 3,463 70,900 71,000 3,508 3,468 If taxable And you are — income is — At But Single Married least less Q filing than Married jointly filing sepa- rately Q Head of family Your tax is — 71,000 71,000 71,100 3,513 3,473 71,100 71,200 3,518 3,478 71,200 71,300 3,523 3,483 71,300 71,400 3,528 3,488 71,400 71,500 3,533 3,493

71,500 71,600 3,538 3,498 71,600 71,700 3,543 3,503 71,700 71,800 3,548 3,508 71,800 71,900 3,553 3,513 71,900 72,000 3,558 3,518 72,000 72,000 72,100 3,563 3,523 72,100 72,200 3,568 3,528 72,200 72,300 3,573 3,533 72,300 72,400 3,578 3,538 72,400 72,500 3,583 3,543

72,500 72,600 3,588 3,548 72,600 72,700 3,593 3,553 72,700 72,800 3,598 3,558 72,800 72,900 3,603 3,563 72,900 73,000 3,608 3,568 73,000 73,000 73,100 3,613 3,573 73,100 73,200 3,618 3,578 73,200 73,300 3,623 3,583 73,300 73,400 3,628 3,588 73,400 73,500 3,633 3,593

73,500 73,600 3,638 3,598 73,600 73,700 3,643 3,603 73,700 73,800 3,648 3,608 73,800 73,900 3,653 3,613 73,900 74,000 3,658 3,618 74,000 74,000 74,100 3,663 3,623 74,100 74,200 3,668 3,628 74,200 74,300 3,673 3,633 74,300 74,400 3,678 3,638 74,400 74,500 3,683 3,643

74,500 74,600 3,688 3,648 74,600 74,700 3,693 3,653 74,700 74,800 3,698 3,658 74,800 74,900 3,703 3,663 74,900 75,000 3,708 3,668 75,000 75,000 75,100 3,713 3,673 75,100 75,200 3,718 3,678 75,200 75,300 3,723 3,683 75,300 75,400 3,728 3,688 75,400 75,500 3,733 3,693

75,500 75,600 3,738 3,698 75,600 75,700 3,743 3,703 75,700 75,800 3,748 3,708 75,800 75,900 3,753 3,713 75,900 76,000 3,758 3,718 Tax Table – Continued

Page 18 If taxable And you are — income is — At But Single Married least less Q filing than Married jointly filing sepa- rately Q Head of family Your tax is — 76,000 76,000 76,100 3,763 3,723 76,100 76,200 3,768 3,728 76,200 76,300 3,773 3,733 76,300 76,400 3,778 3,738 76,400 76,500 3,783 3,743

76,500 76,600 3,788 3,748 76,600 76,700 3,793 3,753 76,700 76,800 3,798 3,758 76,800 76,900 3,803 3,763 76,900 77,000 3,808 3,768 77,000 77,000 77,100 3,813 3,773 77,100 77,200 3,818 3,778 77,200 77,300 3,823 3,783 77,300 77,400 3,828 3,788 77,400 77,500 3,833 3,793

77,500 77,600 3,838 3,798 77,600 77,700 3,843 3,803 77,700 77,800 3,848 3,808 77,800 77,900 3,853 3,813 77,900 78,000 3,858 3,818 78,000 78,000 78,100 3,863 3,823 78,100 78,200 3,868 3,828 78,200 78,300 3,873 3,833 78,300 78,400 3,878 3,838 78,400 78,500 3,883 3,843

78,500 78,600 3,888 3,848 78,600 78,700 3,893 3,853 78,700 78,800 3,898 3,858 78,800 78,900 3,903 3,863 78,900 79,000 3,908 3,868 79,000 79,000 79,100 3,913 3,873 79,100 79,200 3,918 3,878 79,200 79,300 3,923 3,883 79,300 79,400 3,928 3,888 79,400 79,500 3,933 3,893

79,500 79,600 3,938 3,898 79,600 79,700 3,943 3,903 79,700 79,800 3,948 3,908 79,800 79,900 3,953 3,913 79,900 80,000 3,958 3,918 80,000 80,000 80,100 3,963 3,923 80,100 80,200 3,968 3,928 80,200 80,300 3,973 3,933 80,300 80,400 3,978 3,938 80,400 80,500 3,983 3,943

80,500 80,600 3,988 3,948 80,600 80,700 3,993 3,953 80,700 80,800 3,998 3,958 80,800 80,900 4,003 3,963 80,900 81,000 4,008 3,968 If taxable And you are — income is — At But Single Married least less Q filing than Married jointly filing sepa- rately Q Head of family Your tax is — 81,000 81,000 81,100 4,013 3,973 81,100 81,200 4,018 3,978 81,200 81,300 4,023 3,983 81,300 81,400 4,028 3,988 81,400 81,500 4,033 3,993

81,500 81,600 4,038 3,998 81,600 81,700 4,043 4,003 81,700 81,800 4,048 4,008 81,800 81,900 4,053 4,013 81,900 82,000 4,058 4,018 82,000 82,000 82,100 4,063 4,023 82,100 82,200 4,068 4,028 82,200 82,300 4,073 4,033 82,300 82,400 4,078 4,038 82,400 82,500 4,083 4,043

82,500 82,600 4,088 4,048 82,600 82,700 4,093 4,053 82,700 82,800 4,098 4,058 82,800 82,900 4,103 4,063 82,900 83,000 4,108 4,068 83,000 83,000 83,100 4,113 4,073 83,100 83,200 4,118 4,078 83,200 83,300 4,123 4,083 83,300 83,400 4,128 4,088 83,400 83,500 4,133 4,093

83,500 83,600 4,138 4,098 83,600 83,700 4,143 4,103 83,700 83,800 4,148 4,108 83,800 83,900 4,153 4,113 83,900 84,000 4,158 4,118 84,000 84,000 84,100 4,163 4,123 84,100 84,200 4,168 4,128 84,200 84,300 4,173 4,133 84,300 84,400 4,178 4,138 84,400 84,500 4,183 4,143

84,500 84,600 4,188 4,148 84,600 84,700 4,193 4,153 84,700 84,800 4,198 4,158 84,800 84,900 4,203 4,163 84,900 85,000 4,208 4,168 85,000 85,000 85,100 4,213 4,173 85,100 85,200 4,218 4,178 85,200 85,300 4,223 4,183 85,300 85,400 4,228 4,188 85,400 85,500 4,233 4,193

85,500 85,600 4,238 4,198 85,600 85,700 4,243 4,203 85,700 85,800 4,248 4,208 85,800 85,900 4,253 4,213 85,900 86,000 4,258 4,218 If taxable And you are — income is — At But Single Married least less Q filing than Married jointly filing sepa- rately Q Head of family Your tax is — 86,000 86,000 86,100 4,263 4,223 86,100 86,200 4,268 4,228 86,200 86,300 4,273 4,233 86,300 86,400 4,278 4,238 86,400 86,500 4,283 4,243

86,500 86,600 4,288 4,248 86,600 86,700 4,293 4,253 86,700 86,800 4,298 4,258 86,800 86,900 4,303 4,263 86,900 87,000 4,308 4,268 87,000 87,000 87,100 4,313 4,273 87,100 87,200 4,318 4,278 87,200 87,300 4,323 4,283 87,300 87,400 4,328 4,288 87,400 87,500 4,333 4,293

87,500 87,600 4,338 4,298 87,600 87,700 4,343 4,303 87,700 87,800 4,348 4,308 87,800 87,900 4,353 4,313 87,900 88,000 4,358 4,318 88,000 88,000 88,100 4,363 4,323 88,100 88,200 4,368 4,328 88,200 88,300 4,373 4,333 88,300 88,400 4,378 4,338 88,400 88,500 4,383 4,343

88,500 88,600 4,388 4,348 88,600 88,700 4,393 4,353 88,700 88,800 4,398 4,358 88,800 88,900 4,403 4,363 88,900 89,000 4,408 4,368 89,000 89,000 89,100 4,413 4,373 89,100 89,200 4,418 4,378 89,200 89,300 4,423 4,383 89,300 89,400 4,428 4,388 89,400 89,500 4,433 4,393

89,500 89,600 4,438 4,398 89,600 89,700 4,443 4,403 89,700 89,800 4,448 4,408 89,800 89,900 4,453 4,413 89,900 90,000 4,458 4,418 90,000 90,000 90,100 4,463 4,423 90,100 90,200 4,468 4,428 90,200 90,300 4,473 4,433 90,300 90,400 4,478 4,438 90,400 90,500 4,483 4,443

90,500 90,600 4,488 4,448 90,600 90,700 4,493 4,453 90,700 90,800 4,498 4,458 90,800 90,900 4,503 4,463 90,900 91,000 4,508 4,468 If taxable And you are — income is — At But Single Married least less Q filing than Married jointly filing sepa- rately Q Head of family Your tax is — 91,000 91,000 91,100 4,513 4,473 91,100 91,200 4,518 4,478 91,200 91,300 4,523 4,483 91,300 91,400 4,528 4,488 91,400 91,500 4,533 4,493

91,500 91,600 4,538 4,498 91,600 91,700 4,543 4,503 91,700 91,800 4,548 4,508 91,800 91,900 4,553 4,513 91,900 92,000 4,558 4,518 92,000 92,000 92,100 4,563 4,523 92,100 92,200 4,568 4,528 92,200 92,300 4,573 4,533 92,300 92,400 4,578 4,538 92,400 92,500 4,583 4,543

92,500 92,600 4,588 4,548 92,600 92,700 4,593 4,553 92,700 92,800 4,598 4,558 92,800 92,900 4,603 4,563 92,900 93,000 4,608 4,568 93,000 93,000 93,100 4,613 4,573 93,100 93,200 4,618 4,578 93,200 93,300 4,623 4,583 93,300 93,400 4,628 4,588 93,400 93,500 4,633 4,593

93,500 93,600 4,638 4,598 93,600 93,700 4,643 4,603 93,700 93,800 4,648 4,608 93,800 93,900 4,653 4,613 93,900 94,000 4,658 4,618 94,000 94,000 94,100 4,663 4,623 94,100 94,200 4,668 4,628 94,200 94,300 4,673 4,633 94,300 94,400 4,678 4,638 94,400 94,500 4,683 4,643

94,500 94,600 4,688 4,648 94,600 94,700 4,693 4,653 94,700 94,800 4,698 4,658 94,800 94,900 4,703 4,663 94,900 95,000 4,708 4,668 95,000 95,000 95,100 4,713 4,673 95,100 95,200 4,718 4,678 95,200 95,300 4,723 4,683 95,300 95,400 4,728 4,688 95,400 95,500 4,733 4,693

95,500 95,600 4,738 4,698 95,600 95,700 4,743 4,703 95,700 95,800 4,748 4,708 95,800 95,900 4,753 4,713 95,900 96,000 4,758 4,718 Tax Table – Continued

Page 19 If taxable And you are — income is — At But Single Married least less Q filing than Married jointly filing sepa- rately Q Head of family Your tax is — 96,000 96,000 96,100 4,763 4,723 96,100 96,200 4,768 4,728 96,200 96,300 4,773 4,733 96,300 96,400 4,778 4,738 96,400 96,500 4,783 4,743

96,500 96,600 4,788 4,748 96,600 96,700 4,793 4,753 96,700 96,800 4,798 4,758 96,800 96,900 4,803 4,763 96,900 97,000 4,808 4,768 If taxable And you are — income is — At But Single Married least less Q filing than Married jointly filing sepa- rately Q Head of family Your tax is — 97,000 97,000 97,100 4,813 4,773 97,100 97,200 4,818 4,778 97,200 97,300 4,823 4,783 97,300 97,400 4,828 4,788 97,400 97,500 4,833 4,793

97,500 97,600 4,838 4,798 97,600 97,700 4,843 4,803 97,700 97,800 4,848 4,808 97,800 97,900 4,853 4,813 97,900 98,000 4,858 4,818 If taxable And you are — income is — At But Single Married least less Q filing than Married jointly filing sepa- rately Q Head of family Your tax is — 98,000 98,000 98,100 4,863 4,823 98,100 98,200 4,868 4,828 98,200 98,300 4,873 4,833 98,300 98,400 4,878 4,838 98,400 98,500 4,883 4,843

98,500 98,600 4,888 4,848 98,600 98,700 4,893 4,853 98,700 98,800 4,898 4,858 98,800 98,900 4,903 4,863 98,900 99,000 4,908 4,868 If taxable And you are — income is — At But Single Married least less Q filing than Married jointly filing sepa- rately Q Head of family Your tax is — 99,000 99,000 99,100 4,913 4,873 99,100 99,200 4,918 4,878 99,200 99,300 4,923 4,883 99,300 99,400 4,928 4,888 99,400 99,500 4,933 4,893

99,500 99,600 4,938 4,898 99,600 99,700 4,943 4,903 99,700 99,800 4,948 4,908 99,800 99,900 4,953 4,913 99,900 100,000 4,958 4,918 Tax Table – Continued Over $100,000.00

If taxable income is over $100,000, use the following worksheet to figure your tax.

• Single • Married filing separately • Head of family

1 Enter taxable income . .

2 Less. . . . . . . . . . . . . . . –100,000.00 3 Subtract line 2 from line 1 . . . . . . . . . . . . . . . 4 Multiply line 3 by .05 . . x .05

5 Enter result here . . . . . . 6 Plus . . . . . . . . . . . . . . . + 4,958.00 7 Add lines 5 and 6. Your tax is . . . . . . . .

• Married filing jointly

1 Enter taxable income . .

2 Less. . . . . . . . . . . . . . . –100,000.00 3 Subtract line 2 from line 1 . . . . . . . . . . . . . . . 4 Multiply line 3 by .05 . . x .05

5 Enter result here . . . . . . 6 Plus . . . . . . . . . . . . . . . . . + 4,918.00 7 Add lines 5 and 6. Your tax is . . . . . . . . t t

Page 20 Federal Income Tax Deduction Worksheet 1 Enter the tax as shown on line 22 on 2022 Form 1040/Form 1040-SR/Form 1040NR. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Net Investment Income Tax. Enter amount from line 17, 2022 Form 8960. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Federal Tax. Add Lines 1 and 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4a Earned Income Credit (EIC). Enter the amount from line 27 of 2022 Form 1040/Form 1040-SR. 4b Additional Child Tax Credit. Enter the amount from Line 28 of 2022 Form 1040/Form 1040-SR. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4c American Opportunity Credit. Enter the amount from line 29 of 2022 Form 1040/Form 1040-SR. 4d Credits from Forms 2439. Enter the amount from Schedule 3, Part II, line 13a of 2022 Form 1040/Form 1040-SR/Form1040NR. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Add lines 4a,b, c and d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Subtract line 5 from line 3. If amount is negative enter zero also enter on line 12 of Form 40, line 9 of Form 40A or page 2, Part IV, line 4 of Form 40NR. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1 2 3

5

6

00 00 00

00

00

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Page 22 My Alabama Taxes (MAT) You can file your Alabama Resident and Non-Resident returns online through My Alabama Taxes (MAT) at no charge. The Alabama Department of Revenue offers several methods for filing your Individual Income Tax Return. Federal/State Electronic Filing Program Your professional tax practitioner can file both your Federal and State returns by using the E-File Program or can print a 2-D Barcode for you.

Free Filing of Federal/State Return Free electronic filing of your Alabama and Federal Income Tax Returns are provided for low income wage earners, senior citizens, students, and active duty military personnel. For more information on the qualifications, visit our website at https://www.revenue.alabama.gov/individual- corporate/individual-income-tax/individual-income-tax-electronic-fili ng-options/

Federal/State On-Line Filing Program You can file your own Federal and State return on-line by purchasing the program from a local retailer or going to https://www.revenue.alabama.gov/individual-corporate/ approved-software-vendors/ to see a listing of Approved On-Line Service Providers. If you do not want to file electronically, these programs will print out a 2-D Barcode.

This option is available to all taxpayers filing an Alabama Individual Income tax return. Please visit https://revenue.alabama.gov/services/my-alabama-taxes-sign-up/ to sign up and get started filling out your return. 2-D Barcode Filing Program All the programs above should produce a 2-D Barcode for you. Also, you can print a 2-D Barcode by using our fillable Form 40 or Form 40NR which you can obtain at https://www.revenue.alabama.gov/forms/. After you fill out the form and print it, a 2-D Barcode will be produced on the top of the form. You can still mail your return, but use of the 2-D Barcode will ensure faster processing. OTHER FILING OPTIONS: VITA/AARP/IMPACT ALABAMA Free tax help and electronic filing of your Federal and State returns for low to moderate income taxpayers, people age 60 and older and military families is provided by the VITA, AARP, or IMPACT ALABAMA volunteers. For more information, visit our website at https://revenue.alabama.gov/individual-corporate/.

Page 23 How To Obtain Forms To obtain instructions, schedules and forms visit our Web site at: www.revenue.alabama.gov. Additional booklets, forms, and schedules are listed below. Certain booklets may be obtained by visiting the Alabama Taxpayer Service Center nearest you. BOOKLETS Form 40 Booklet. This booklet contains the following forms and schedules with instructions: Form 40, Schedules A, B, DC, CR, D, E, W-2, DS, HOF, ATP and Form 40V. Form 40NR Booklet. This booklet contains the following forms and schedules with instructions: Form 40NR, Schedules A, B, D, E, W-2, DS, HOF and Form 40V. FORMS Form 40 Individual Income Tax Return for full year residents of Alabama and also part-year residents of Alabama. Form 40A Individual Income Tax Return (Short Form) for full year residents of Alabama. Form 40NR Nonresident Individual Income Tax Return for nonresidents of Alabama. Form 40ES to make estimated tax payments. SCHEDULES Schedule A, B, & DC – for itemized deductions, interest and dividend income, and donation check-offs. Schedule CR – for computation of credit for taxes paid to other states. Schedule D&E – for reporting income from the sale or exchange of capital assets, and for reporting income from rents, royalties, partnerships, estates, and trusts. Schedule AAC – for computation of Alabama adoption tax credit. Schedule AATC – for computation of the credit for transferring a student from a failing public school to a non-failing public school or non-public school. Schedule DS – form must be completed to receive proper credit for dependents claimed on Form 40 and 40NR. Schedule HOF – form must be completed to receive proper credit for head of family claimed on Form 40 and 40NR Schedule OC – for computation of individual tax credits. Schedule W-2 – form must be completed to receive proper credit for Alabama income tax withheld on Forms 40A, 40, and 40NR. Schedule CP – form must be completed to receive proper credit for Alabama composite payments withheld and Electing PTE Credits Schedule KRCC-I – for reporting the reci pient’s share of Capital Credit for Individual Taxpayers. Schedule ATP – for computation of Additional Taxes & Penalties. Schedule HBC – form must be completed to receive proper credit for First Time Second Chance Home Buyer Deduction.

NOTE: Alabama does not provide the following forms and schedules and requests that the appropriate federal schedule be used making the modifications as required by Alabama law. Schedule C for reporting income from a personally owned business. Schedule F for reporting income from farming. Form 2106 for claiming employee business expenses. Form 3903 for claiming moving expenses. Form 4684 for reporting casualty and theft losses. Form 4797 for reporting sale of business property. Form 6252 for reporting installment sale income. Form 8283 for reporting noncash contributions.