GENEINALABAMA

[Jerry W]

I have a client (MFJ) who moved from AL to TN May 31, 2008. They have wages of $81.00, total interest income of $8255.00 and pension of $15184.00. They also have SS which per AL instructions is not to be reported. The instructions seem to say I must file both AL40 and AL40NR plus Schedule B,CR,DC. The AL40 shows no tax while the NR shows $78.00. When I piggyback the AL return for efiling, it shows only the AL40 as the filed form. Is this correct? I may be missing something. The client has not TN filing requirement.

Could you comment on this AL return?

Thanks,

JerryW

[GeneInAlabama]

Sorry Jerry, I have been out of town and just now saw your post. Form AL40NR cannot be efiled. If he is filing both a part-year and a nonresident return, both the total personal exemption and the dependent exemption must be claimed on the part-year resident return. No exemption can be claimed on the nonresident return. In Alabama, social security, defined benefit pension plans, and government retirement is not taxed and does not have to be reported; so he may not have to even file an Alabama return. If I can be of further help, let me know.

Gene

[Jerry W]

Sorry Jerry, I have been out of town and just now saw your post. Form AL40NR cannot be efiled. If he is filing both a part-year and a nonresident return, both the total personal exemption and the dependent exemption must be claimed on the part-year resident return. No exemption can be claimed on the nonresident return. In Alabama, social security, defined benefit pension plans, and government retirement is not taxed and does not have to be reported; so he may not have to even file an Alabama return. If I can be of further help, let me know.

Gene

Gene,

Thanks for your reply. I think I figured it out. The AL40 provides for allocation based on part-year resident. I was simply misreading the instructions.

Thanks again,

Jerry