BASIC
INFORMATION
WHO
(must file):
Residents:
Single,
Married Filing Separate Return, or Head of
Family: Must file if gross income is greater
than $1,875.
Married
Filing Joint Return: Must file if gross
income is greater than $3,750.
Nonresidents:
Must file a
return if Alabama income exceeds the
allowable prorated personal exemption.
Single,
Married Filing Separately: Must file a
return if income exceeds $1,500 personal
exemption.
Married
Filing Jointly, Head of Family: Must file a
return if income exceeds $3,000 personal
exemption.
WHAT (forms do you
file)
Residents:
Form 40 Individual Income Tax Return
Nonresidents:
Form 40NR Individual Income Tax Return
WHEN (are
the tax returns due)
Original due
date: April 15th
Extended due
date: None You must use Alabama's Form 4868A
WHERE (do you mail the tax returns)
Residents:
If mailing a
payment, send to this address:
Alabama Department of Revenue
P. O. Box 2401
Montgomery, AL 36140 -0001
If not making
a payment, send to this address:
Alabama
Department of Revenue
P.O. Box 154
Montgomery, AL 36135-0001
Nonresidents
mail to this location, regardless if making
a payment or not:
Alabama
Department of Revenue
P. O. Box 327469
Montgomery, AL 36132 -7469
