Alabama Form 40 Schedule DC – Voluntary Contribution Check-Offs (2026)
Last reviewed: 2025-11-11
Use the Alabama Tax Form Calculator Alabama Form 40 Schedule DC – Voluntary Contribution Check-Offs as a stand alone tax form calculator to quickly calculate specific amounts for your 2026 Alabama state tax return. Alternatively, you can use one of our Combined Federal and State Tax Estimators to quickly calculate your salary, tax, and take-home pay.
Alabama Schedule DC lets you direct voluntary contributions to approved state programs via your individual return. You may choose among 18 eligible donation check-offs; the total you pledge will either reduce your refund or increase the amount you owe. Enter each dollar amount on the schedule, total them, and carry the total to Form 40, line 34 (Total Donation Check-offs from Schedule DC, line 2).
How to Complete Schedule DC
- Select funds: Review the list of authorized check-off funds on Schedule DC and decide which to support (up to 18 funds may appear).
- Enter amounts: For each chosen fund, type the contribution you wish to give. Leave unused lines blank.
- Total donations: Sum all entries; the result is Schedule DC, line 2. This amount must not exceed your expected refund if you intend to apply it from a refund.
- Transfer total: Post the line-2 total to Alabama Form 40, line 34. The donation will reduce any refund or increase the balance due.
- Keep records: Retain a copy of Schedule DC and your filing confirmation for your records.
| You may donate all or part of your overpayment to the approved Alabama funds listed below. Enter amounts in the boxes and total at the end. Enter total on Form 40, Line 34. | ||
| 1a | Senior Services Trust Fund | |
| 1b | Alabama Arts Development Fund | |
| 1c | Alabama Nongame Wildlife Fund | |
| 1d | Child Abuse Trust Fund | |
| 1e | Alabama Veterans Program | |
| 1f | Alabama State Historic Preservation Fund | |
| 1g | AL State Veterans Cemetery at Spanish Fort Foundation Inc. | |
| 1h | Foster Care Trust Fund | |
| 1i | Mental Health Services Fund | |
| 1j | AL Firefighters Annuity and Benefit Fund | |
| 1k | AL Breast & Cervical Cancer Program | |
| 1l | Victims of Violence Assistance Fund | |
| 1m | AL Military Support Foundation | |
| 1n | AL Veterinary Medical Foundation Spay-Neuter Program | |
| 1o | Cancer Research Institute | |
| 1p | AL Association of Rescue Squads | |
| 1q | USS Alabama Battleship Commission | |
| 1r | Children First Trust Fund | |
| 2 | Total Donations (Add Lines 1a–1r; enter here and on Form 40 Line 34) | |
Examples
Example 1 – Using a refund: Your Form 40 shows a $250 refund before donations. You pledge $75 total across three funds on Schedule DC (line 2 = $75). On line 34, your refund is reduced to $175.
Example 2 – Balance due: Your return shows $120 due. You add a $30 check-off on Schedule DC (line 2 = $30). Line 34 increases the amount you owe to $150, payable with your return.
Tip: Check-offs are voluntary. They do not change your taxable income or Alabama tax rate; they only change your final refund/amount due by the amount you designate.
Last reviewed: 2025-11-11: If you believe this form requires an update, please contact us.
Related Forms & Help
- Alabama Form 40 – Individual Income Tax Return
- Alabama Schedule A – Itemized Deductions
- Alabama Schedule B – Interest & Dividend Income
- Alabama Department of Revenue – Individual Income Tax
Good to know: The list of eligible check-off funds and the Form 40 line reference can change with each tax year. Always confirm you are using the current tax-year forms before filing.
Quick Access Tools
Frequently Asked Questions
What records should taxpayers keep to document capital gains and losses reported on Schedule D?
Taxpayers should retain brokerage statements, consolidated 1099 forms, purchase confirmations, sale confirmations, cost-basis records, improvement receipts for real property, and depreciation schedules for any assets subject to annual deductions. Alabama audits often focus on basis accuracy and verification of loss carryovers, so keeping documentation for both acquisition and sale is essential. For long-term holdings, records may go back many years and should be stored securely. Even when brokerage firms track basis, taxpayers bear ultimate responsibility for accuracy. Maintaining detailed records ensures clean reporting and reduces the risk of adjustments or disallowed losses during review.
Does sales or property tax affect this page?
This page models income/payroll taxes only; other taxes affect your budget, not paycheck math.
Where can I get help understanding complex allocation scenarios on AL-40NR?
Complex allocation issues—such as multi-state employment, remote work with periodic Alabama presence, cross-border business operations, or shared pass-through ownership—often require careful review to avoid over-reporting or under-reporting Alabama income. You can begin by exploring the detailed nonresident calculator at https://www.taxformcalculator.com/calculator/alabama/al-40nr.html, which helps you model income scenarios and validate your allocation percentages. This tool can be especially helpful for part-year movers who had pay originating in one state while performing duties in another. It also assists in identifying which adjustments and credits need to be prorated. For filers with pass-through entities, rental property, or substantial business activity, methodical use of the calculator can prevent errors that may otherwise lead to amended returns, delayed refunds, or Alabama Department of Revenue inquiries.
Why don’t my brackets match payroll tables?
Employers may use different rounding/timing tables; small variances are normal.
What documentation should taxpayers keep to support KRCC-I claims?
Taxpayers must retain the original Alabama Capital Credit certificate, pass-through K-1 statements showing their credit allocation, project approval letters from the Alabama Department of Commerce, prior-year KRCC-I schedules reflecting carryforward balances and the certified project number. Supporting documentation must demonstrate the taxpayer’s ownership interest for each period in which the credit is claimed. While Alabama does not require filing all documents with the return, the Department of Revenue can request them at any time, and incomplete documentation may result in a denied or reduced credit. These records should be retained for the full credit duration, as claims may span up to 20 years.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.