When Are Alabama State Taxes Due? A Filing Guide

Residents of Alabama and those earning income from sources within the state are generally required to file state income tax returns. Filing accurately and on time helps avoid potential penalties and ensures adherence to state tax regulations. Understanding specific due dates for filing and payment is important for managing these responsibilities.

Annual Filing Deadlines

The standard annual due date for most individual income tax returns in Alabama, including Form 40 for residents and Form 40NR for non-residents, is April 15. If April 15 falls on a weekend or a holiday, the due date automatically shifts to the next business day.

Individuals who receive income not subject to withholding, such as from self-employment or investments, may need to make estimated tax payments throughout the year. These payments are due in four installments. For calendar year taxpayers, the estimated tax payment deadlines are April 15, June 15, September 15, and January 15 of the following year. These quarterly payments help ensure taxpayers meet their tax liability evenly and avoid potential underpayment penalties.

Extending Your Filing Deadline

Taxpayers needing more time to file their Alabama income tax return can obtain an extension. Alabama automatically grants a six-month extension for filing individual income tax returns. This means that a return originally due on April 15 will have an extended filing deadline of October 15.

An extension provides additional time to file the return, but it does not extend the time to pay any taxes owed. If the tax due is not paid by this date, interest will accrue on the unpaid balance from the original due date, and penalties may be assessed. The late payment penalty is 1% per month, up to a maximum of 25%, and a late filing penalty is the greater of $50 or 10% of the unpaid tax.

Preparing Your Alabama Income Tax Return

To prepare an Alabama income tax return, gather key documents. This includes details from your federal tax return, such as your Adjusted Gross Income (AGI), which serves as a starting point for state calculations. You will also need wage and tax statements like W-2s from employers and various 1099 forms reporting other income, such as from investments or contract work. Records supporting any deductions or credits, like property tax statements, charitable contribution receipts, or medical expense records, are also necessary.

The main Alabama income tax forms are Form 40 for full-year and part-year residents, and Form 40NR for non-residents with Alabama-sourced income. These forms and instructions are available on the Alabama Department of Revenue (ALDOR) website. When completing the forms, use your W-2 to populate wage information and refer to your completed federal return for AGI and other relevant figures. Ensure all fields are accurate and complete to prevent delays or errors.

Submitting Your Return and Payments

After preparing your Alabama income tax return, several methods are available for submission and payment. Electronic filing is a convenient option, available through approved commercial tax software or the Alabama Department of Revenue’s “My Alabama Taxes” (MAT) online portal. When e-filing, you will review your return and click a final submission button, receiving immediate confirmation.

Alternatively, taxpayers can mail a paper return. If you are not making a payment with your return, mail it to the Alabama Department of Revenue, P.O. Box 154, Montgomery, AL 36135-0001. If you are making a payment, include Form 40V and your payment, mailing them to Alabama Department of Revenue, P.O. Box 2401, Montgomery, AL 36140-0001. Various payment methods are accepted, including online bank draft through My Alabama Taxes, credit or debit card payments (which may incur a convenience fee), or mailing a check or money order with Form 40V. E-filed returns provide instant confirmation, while paper returns may take 8 to 12 weeks for processing; refund status can be checked online.