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.
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Frequently Asked Questions
What happens if Form AL-40X shows that I owe additional Alabama tax?
If your amended return results in a higher tax liability, you should pay the additional amount when you file AL-40X. Interest on underpaid tax generally accrues from the original due date of the return, not the date you amend, so delaying payment only increases the final cost. If you are mailing a check, Alabama recommends using a payment voucher such as Form AL-40V or AL-40NRV, depending on whether you are a resident or nonresident, so that your payment is correctly tied to the amended year and account. Failure to settle the extra liability can lead to billing notices, further interest, and potential collection actions. Even so, voluntarily amending and paying usually results in a better outcome than waiting for Alabama or the IRS to discover discrepancies.
What records should parents keep to support a Schedule AATC claim?
Parents should retain invoices, tuition bills, proof of payment (bank statements, receipts), enrollment confirmations, and school documentation proving entry into the non-failing or nonpublic school. The Alabama Accountability Act requires strict substantiation to prevent misuse, so taxpayers should also keep the school’s classification documents or confirmation that the original school appeared on the “failing school” list for the appropriate year. If audited, the Alabama Department of Revenue may request these records to validate the refundable credit. While documents are not mailed with the return, they should be kept for at least three years.
How can I estimate my Alabama tax before using Form 40A?
You can preview your expected liability with the Alabama State Tax Calculator. It uses current rates, thresholds, and personal exemptions to show how much tax you’ll owe or be refunded. This is especially useful if you are switching from the full Form 40 or adjusting withholding.
Who must file Alabama Form AL-40NR and how does it differ from the resident Form AL-40?
Form AL-40NR is required for individuals who were not Alabama residents for the tax year, or who lived in the state only part-time, but earned income from Alabama sources. Unlike the resident Form AL-40, which reports all income from all sources, Form AL-40NR focuses on allocating income between Alabama and other jurisdictions. You must complete the return if you earned wages for work performed in Alabama, had rental property within the state, received income through a pass-through entity operating in Alabama, or sold property located in Alabama. Part-year residents must report income earned while domiciled in the state and any income sourced to Alabama thereafter. The AL-40NR also requires an allocation schedule to separate Alabama-sourced income from non-Alabama income, ensuring the correct proportion of tax is calculated. This prevents nonresidents from overpaying on non-Alabama income while still ensuring Alabama collects the correct amount on in-state activity.
Why don’t my brackets match payroll tables?
Employers may use different rounding/timing tables; small variances are normal.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.