The Miscellaneous Forms section contains Alabama forms that are only needed in certain tax situations. Most taxpayers will not need every form in this section.
Review each form carefully to determine whether it applies to your situation. Information entered in these forms may affect your Alabama tax return, refund, balance due, penalty calculations, or future tax benefits.
Estimated Payment Vouchers (Form 40-ES)
Use Form 40-ES if you expect to owe Alabama tax and need to make estimated tax payments during the year.
You may need this form if:
- You are self-employed.
- You have income not subject to withholding.
- Your Alabama withholding will not cover your expected tax liability.
The form calculates your estimated payments and generates payment vouchers.
Underpayment of Estimated Tax (Form AL 2210)
Use Form AL 2210 to determine whether you owe a penalty for underpaying your estimated taxes during the year.
You may need this form if:
- You owe tax when filing your return.
- You did not make required estimated tax payments.
- Your estimated payments were made late or were not large enough.
The form calculates any applicable underpayment penalty.
First Time and Second Chance Home Buyer Deduction (Schedule HBC)
Use Schedule HBC to claim Alabama's First Time and Second Chance Home Buyer Deduction, if you are eligible.
This form includes:
- Part I – Designation of a First Time and Second Chance Home-Buyer Account
- Part II – Deposits made into the account
- Part III – Withdrawals from the account
- Part IV – Penalty calculations, if applicable
Keep records of account contributions and withdrawals in case the Alabama Department of Revenue requests documentation.
Net Operating Loss (Form NOL-85)
Use Form NOL-85 to calculate and report Net Operating Loss (NOL) carryforwards from prior years.
You may need this form if:
- You had a business or other qualifying loss in a prior year.
- You are carrying a loss forward to reduce taxable income in the current year.
Keep supporting records showing how the loss was originally calculated and any amounts used in prior years.
Alabama Extension Information
Alabama generally grants an automatic extension of time to file when certain requirements are met.
Important:
- An extension to file is not an extension to pay.
- If you expect to owe Alabama tax, you should pay the tax due by the original due date to avoid penalties and interest.
- File your return by the extended due date to maintain the extension.
For complete instructions, see the Alabama Department of Revenue instructions: