Alabama Form 40NRV – Nonresident Payment Voucher
Last reviewed: 2025-11-12
Use the Alabama Tax Form Calculator Form AL-40NRV: Alabama Form 40NRV – Nonresident Payment Voucher 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.
Form AL-40NRV is the official Nonresident Payment Voucher for Alabama taxpayers filing Form 40NR. Nonresidents and part-year residents use this voucher when mailing a check or money order for any balance due on their Alabama individual income tax return. The form ensures payments are properly matched to the correct taxpayer account and tax year.
Use this voucher only if you are paying by mail. If paying electronically through the My Alabama Taxes (MAT) portal or credit card, do not submit Form 40NRV. Electronic payments are automatically credited to your return upon submission.
How to Complete Alabama Form 40NRV
- Taxpayer Information: Enter your name, Social Security Number, mailing address, and the spouse’s SSN if filing jointly.
- Tax Year: Write the applicable year (e.g., 2026) or fiscal year dates if you file on a fiscal-year basis.
- Form Type: Check the box indicating that this payment accompanies your Form 40NR (nonresident return) or amended return.
- Payment Amount: Write the exact dollar amount enclosed. Make checks payable to “Alabama Department of Revenue.” Include your SSN and “Form 40NRV” on the check.
- Mailing Instructions: Detach the voucher, place it with your payment, and mail to:
Alabama Department of Revenue, PO Box 327485, Montgomery AL 36132-7485.
Do not staple the payment, voucher, or return together. Paperclip the voucher and payment to ensure processing accuracy. Always verify the mailing address on the official ADOR website before sending.
| Use this voucher to submit a payment with your Alabama Nonresident or Part-Year Resident Income Tax Return (Form 40NR) or amended return (Form 40X). | ||
| 1 | Primary Taxpayer Name | |
| 2 | Primary Taxpayer SSN | |
| 3 | Spouse Name (if joint) | |
| 4 | Spouse SSN (if joint) | |
| 5 | Address (Number and Street or PO Box) | |
| 6 | City, State, ZIP Code | |
| 7 | Telephone Number | |
| 8 | Tax Period Ending (MM/DD/YYYY) | |
| 9 | Form Type (check one) | |
| 10 | Amount Paid ($) | |
Example – Completing Form 40NRV
Scenario: James and Maria, Georgia residents, worked part-time in Alabama earning income reported on a W-2 showing Alabama withholding of $800. After completing Form 40NR, their total Alabama tax owed was $1,050. They owe $250. They print Form 40NRV, enter $250 in the “Amount Paid” box, attach a check made payable to the Alabama Department of Revenue, and mail it with their return.
This ensures the payment is linked to their account and avoids delays or misapplication of funds.
When to Use Form 40NRV
- When filing a nonresident or part-year resident return (Form 40NR) and a balance due exists.
- When mailing an additional tax payment after e-filing your Form 40NR.
- When submitting a payment with an amended nonresident return (Form 40X).
Last reviewed: 2025-11-12: If you believe this form requires an update, please contact us.
Additional Resources
- Form AL-40NR – Nonresident Income Tax Return
- Form AL-40 – Resident Income Tax Return
- Form AL-40V – Payment Voucher (Resident)
- Official Alabama Form 40NRV (PDF – ADOR)
- My Alabama Taxes – Online Payment Portal
Form 40NRV helps ensure your payment is properly matched to your nonresident Alabama income tax return. Always use the latest version of the form, and confirm your mailing address and deadlines directly from ADOR before submitting any payment.
Quick Access Tools
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.