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 is Alabama Schedule KRCC-I used for?
Schedule KRCC-I is required for taxpayers who receive a share of the Alabama Capital Credit from qualifying industrial or commercial projects. This credit, established to encourage economic development, allows project investors or pass-through entity members to apply a portion of the approved credit to their Alabama individual income tax. Schedule KRCC-I documents the project name, certificate number, annual credit share, carryforward amounts and the portion being applied to the current year’s income tax liability. The form ensures that taxpayers do not exceed their allowable credit and provides Alabama with an audit trail linking each credit claim to the certified project under the Alabama Capital Credit Act.
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.
How are bonuses withheld in Alabama?
Employers may use supplemental methods; totals reconcile on your annual return. Model as supplemental in the calculator.
Any millionaire or surcharge thresholds?
If applicable, they’re reflected in the Alabama bracket table and notes.
What happens if I start making payments late in the year?
If you begin making estimated payments after the first quarter, Alabama allows you to adjust the remaining payments. For example, if you start after April 1, divide the annual amount by three instead of four. The latest possible estimated payment date is January 15 of the following year for income earned in the current year.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.