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How to File an Alabama Tax Amendment

Alabama State Taxes
amend Alabama taxes
Alabama
"The Heart of Dixie"

When Should I File My Alabama Amended Tax Return?

Your amended Alabama state return should be filed within 3 years of the filing deadline for the original tax return, or 2 years from the time when tax was paid (whichever is later).

How Do I File a Tax Amendment in the State of Alabama or Correct My Accepted Alabama Tax Return?

To correct your Alabama state tax return, you should file an Alabama tax amendment form. Here's how: 

  1. Download and fill out amendment Form 40.
  2. Print out your amended form and mail it to the following address: Individual and Corporate Tax Division, P.O. Box 327464, Montgomery, AL 36132-7464.

Alabama State Tax Amendment Forms (Download, Print Out, Fill Out, and Mail)

Fill out Form 40 for the appropriate Tax Year below, making sure to check the box indicating that it's an amended return.

Form (Tax Year) Description
Form 40 (2016)  Alabama Individual Income Tax Return: Residents and Part-Year Residents
Form 40 (2015) Alabama Individual Income Tax Return: Residents and Part-Year Residents
Form 40 (2014)  Alabama Individual Income Tax Return: Residents and Part-Year Residents
Form 40 (2013) Alabama Individual Income Tax Return: Residents and Part-Year Residents
Form 40 (2012) Alabama Individual Income Tax Return: Residents and Part-Year Residents
Form 40 (2011) Alabama Individual Income Tax Return: Residents and Part-Year Residents

How Do I Check the Status of My Alabama Amended Tax Return?

You can call the Alabama Department of Revenue at 334-353-0602.

What Are the Tax Penalties, Interest, and Fees Related to Alabama Tax Amendments?

The state of Alabama assesses a number of penalties for taxpayers that violate the rules. The tax penalties include a failure to file penalty, a failure to pay penalty, underpayment due to negligence penalty, underpayment due to fraud penalty, frivolous return penalty and a frivolous appeal penalty. A failure to file penalty is imposed when the taxpayer fails to file the tax return by the specified deadline and amounts to 10% of the tax due, or $50, whichever is greater. A failure to pay penalty is assessed if the taxpayer doesn't pay the tax after 30 days past the deadline, and amounts to 1% per month but will not exceed 25% of the tax due. An underpayment due to negligence penalty is assessed when the taxpayer fails to reasonably comply with Section 40 if the Alabama Code, also known as the Alabama Tax Code, and amounts to 5% of the tax due. The underpayment due to fraud penalty is assessed when it is determined that the underpayment of the tax due was done fraudulently, and amounts to 50% of the underpaid tax. A frivolous return penalty amounts to as much as $250. A frivolous appeal penalty is imposed when it's determined that the appeal was filed with the purpose of hindering the collection of a tax, and amounts to $250 or 25% of the tax disputed in the appeal, whichever is greater.

The Alabama Department of Revenue calculates interest on both unpaid tax and overpayment made by the taxpayer. It is accrued on a quarterly basis.

Quarterly Interest Rates

Year 1st quarter 2nd Quarter 3rd Quarter 4th Quarter
2011 3% 4% 4% 3%
2012 3% 3% 3% 3%
2013 3% 3% 3% 3%
2014 3% 3% 3% 3%
2015 3% 3% 3% 3%
2016 3% 4% 4% 4%
2017 4% TBD TBD TBD

 

The following formula is used to calculate interest: (Annual Interest rate/365)x Number of Days Late x Tax Due

Where Do I Mail My Alabama Tax Amendment? - Alabama Mailing Address:

Individual and Corporate Tax Division
P.O. Box 327464
Montgomery, AL 36132-7464

Phone Number for Alabama Department of Revenue: 334-353-0602

Alabama Department of Revenue

Where Do I Find More Information on Alabama Income Taxes?

How Do I Only File an Alabama State Tax Return?

Where is my Alabama State Tax Refund?

How to File an Alabama State Tax Extension

Alabama Income Taxes

What If I Need to File a Federal, IRS Tax Amendment?

How to file Form 1040X, IRS tax amendment