*25000140* For the year Jan. 1 - Dec. 31, 2025, or other tax year: • Beginning: • Ending: • Your social security number • Spouse’s SSN if joint return

•  Check if primary is deceased •  Check if spouse is deceased • Primary’s deceased date • Spouse’s deceased date (mm/dd/yyyy) (mm/dd/yyyy) • Your first name • Initial • Last name

• Spouse’s first name • Initial • Last name

• Present home address (number and street or P.O. Box number)

• City, town, or post office • State • ZIP code Check if address Foreign Country •  is outside U.S. •1  $1,500 Single •3  $1,500 Married filing separate. • Complete Spouse SSN  NRA •2  $3,000 Married filing joint •4  $3,000 Head of Family (with qualifying person).Complete Schedule HOF 5a Alabama Income Tax Withheld (from Schedule W-2, line 18, column G) . . . . . . . . . 5b Wages, salaries, tips, etc. (from Schedule W-2, line 18, column I plus J):. . . . . . . . . . . . 6 Interest and dividend income (also attach Schedule B if over $1,500) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Other income (from page 2, Part I, line 8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Total income. Add amounts in the income column for line 5b through line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Total adjustments to income (from page 2, Part II, line 16) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Adjusted gross income. Subtract line 9 from line 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Box a or b MUST be checked. Check box a, if you itemize deductions, and enter amount from Schedule A, line 27. Check box b, if you do not itemize deductions, and enter standard deduction (see instructions) • a  Itemized Deductions • b  Standard Deduction . . . . . . . . . 12 Federal tax deduction (see instructions) DO NOT ENTER THE FEDERAL TAX WITHHELD FROM YOUR FORM W-2(S) 13 Personal exemption (from line 1, 2, 3, or 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Dependent exemption (from page 2, Part III, line 2). . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Total deductions. Add lines 11, 12, 13, and 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Taxable income. Subtract line 15 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Income Tax due. Enter amount from tax table or check if from •  Form NOL-85A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

18 Net tax due Alabama. Check box if computing tax using Schedule OC •  , otherwise enter amount from line 17 . .

19 Additional taxes (from Schedule ATP, Part I, Line 3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Alabama Election Campaign Fund. You may make a voluntary contribution to the following: a Alabama Democratic Party  $1  $2  none . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Alabama Republican Party  $1  $2  none . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Total tax liability and voluntary contribution. Add lines 18, 19, 20a, and 20b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Alabama income tax withheld (from column A, line 5a) . . . . . . . . . . . . . . . . . . . . . . 23 2025 estimated tax payments/Automatic Extension Payment . . . . . . . . . . . . . . . . . . 24 Amended Returns Only — Previous payments (see instructions) . . . . . . . . . . . . . . . 25 Refundable Credits. Enter the amount from Schedule OC, Section F, line F6 . . . 26 Payments from Schedule CP, Section B, Line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 Total payments. Add lines 22, 23, 24, 25, and 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 Amended Returns Only — Previous refund (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 Adjusted Total Payments. Subtract line 28 from line 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 If line 21 is larger than line 29, subtract line 29 from line 21, and add line 31 and enter AMOUNT YOU OWE. Place payment, along with Form 40V, loose in the mailing envelope. (FORM 40V MUST ACCOMPANY PAYMENT.) 31 Penalties (from Schedule ATP, Part II, line 3) (see instructions) . . . . . . . . . . . . . . . . 32 If line 29 is larger than line 21, subtract line 21 from line 29, and enter AMOUNT OVERPAID . . . . . . . . . . . . . . . . . . . . . . . . . 33 Amount of line 32 to be applied to your 2026 estimated tax . . . . . . . . . . . . . . . . . . . 34 Total Donation Check-offs from Schedule DC, line 2. . . . . . . . . . . . . . . . . . . . . . . . . . 35 REFUNDED TO YOU. (CAUTION: You must sign this return on the reverse side.) If line 32 is greater than zero, subtract lines 31, 33, and 34 from line 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ADOR FORM 40 Alabama 2025 Individual Income Tax Return RESIDENTS & PART-YEAR RESIDENTS Donations REFUND Filing Status/ Exemptions Income and Adjustments Tax Staple Form(s) W-2, W-2G, and/or 1099 here. Attach Sched­ ule W-2 to return. Payments AMOUNT YOU OWE OVERPAID B – Income A – Alabama tax withheld  Deductions If claiming a deduc­ tion on line 12, you must attach page 1,2 and Schedule 1 of your Federal Re­ turn, if applicable.  CHECK BOX IF AMENDED RETURN •  22 23 24 25 26

31

33 34 11

12 13 14 5b 6 7 8 9 10

15 16 17 18 19

20a 20b 21

27 28 29

30

32

35 5a If you are receiving a refund, Form 40, line 35, mail your return to: Alabama Department of Revenue, P.O. Box 154, Montgomery, AL 36135-0001 If you are making a payment, Form 40, line 30, mail your return to: Alabama Department of Revenue, P.O. Box 2401, Montgomery, AL 36140-0001 If you are not receiving a refund or making a payment, mail your return to: Alabama Department of Revenue, P.O. Box 327469, Montgomery, AL 36132-7469

Mail only your 2025 Form 40 to one of the above addresses. Prior year returns, amended returns, and all other correspondence should be mailed to Alabama Department of Revenue, P.O. Box 327464, Montgomery, AL 36132-7464. WHERE TO FILE FORM 40 • • • • • •

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*25000240* ADOR PART IV Form 40 (2025) Page 2 General Information

All Taxpayers Must Complete This Section.

(See instructions) Sign Here In Black Ink Keep a copy of this return for your records. Paid Preparer’s Use Only 1 Residency Check only one box •  Full Year •  Part Year From 2025 through 2025. 2 Did you file an Alabama income tax return for the year 2024? •  Yes •  No If no, state reason 3 Give name and address of present employer(s). Yours Your Spouse’s 4 Enter the Federal Adjusted Gross Income • $ and Federal Taxable Income • $ as reported on your 2025 Federal Individual Income Tax Return. 5 Do you have income which is reported on your Federal return, but not reported on your Alabama return (other than your state tax refund)? •  Yes •  No If yes, enter source(s) and amount(s) below: (other than state income tax refund) Source • Amount • Source • Amount • Your Signature Date Daytime Telephone Number Your Occupation

Spouse’s Signature (if joint return, BOTH must sign) Date Daytime Telephone Number Spouse’s Occupation

Preparer’s Signature Date Check if Self-employed Preparer’s SSN or PTIN E.I. Number

Firms’s Name (or yours Daytime ZIP if self employed) Telephone No. Code

Address •  I authorize a representative of the Department of Revenue to discuss my return and attachments with my preparer. Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and com­ plete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.  Drivers License Info DOB Iss date Exp date (mm/dd/yyyy) • Your state • DL# • (mm/dd/yyyy) • (mm/dd/yyyy) • DOB Iss date Exp date (mm/dd/yyyy) • Spouse state • DL# • (mm/dd/yyyy) • (mm/dd/yyyy) • PART I PART II PART III Other Income (See instructions) Adjustments to Income (See instructions) Dependents 1 Alimony received. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Business income or (loss) (attach Federal Schedule C or C-EZ) (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gain or (loss) from sale of Real Estate, Stocks, Bonds, etc. (attach Schedule D). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Retirement Income (attach Schedule RS) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, estates, trusts, etc. (attach Schedule E)

6 Farm income or (loss) (attach Federal Schedule F) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Other income (state nature and source — see instructions) 8 Total other income. Add lines 1 through 7. Enter here and also on page 1, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a Your IRA deduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Spouse’s IRA deduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Payments to a Keogh retirement plan and self-employment SEP deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Penalty on early withdrawal of savings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Alimony paid. Recipient’s last name SSN • 5 Adoption expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Moving Expenses (Attach Federal Form 3903) to: City State ZIP 7 Self-employed health insurance deduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Payments to Alabama College Counts 529 Fund or Alabama PACT Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Health insurance deduction for small employer employee (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Costs to retrofit or upgrade home to resist wind or flood damage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Deposits to a catastrophe savings account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Contributions to a health savings account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Deposits to an Alabama First-Time and Second Chance Home Buyer Savings Account (see instructions). . . . . . . . . . . . . . . . . . . 14 Firefighter’s Insurance Premium. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Contributions to an Achieving a Better Life Experience (ABLE) savings account.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Total adjustments. Add lines 1 through 15. Enter here and also on page 1, line 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1 Total number of dependents from Schedule DS, line 1b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Amount allowed. Multiply total number of dependents claimed on line 1 by the amount on the dependent chart in the instructions. Enter amount here and on page 1, line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 3 4 5 6 7 8 1a 1b 2 3 4 5

6 7 8 9 10 11 12 13 14 15 16 1

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