An Alabama Form 40 overpayment can be directed to the funds listed on Schedule DC. The 2025 schedule has fifteen donation choices and one total that feeds Form 40 line 34. It uses the refund calculation, so an entry changes the amount returned to the taxpayer.
Who uses the donation check-offs?
Schedule DC is a voluntary use of all or part of a Form 40 overpayment. It does not create additional overpaid tax. Determine the overpayment and the other refund adjustments before allocating amounts.
The official 2025 interactive Form 40 bundle includes Schedule DC on the page headed Schedules B and DC. This guide covers the DC portion only. The name and SSN header says not to repeat those entries if already shown on the other side.
Filling in donation lines 1a through 1o
Enter a dollar amount beside each selected fund, using the whole-dollar boxes on this schedule. The marked area shows the choices and their total; rows with no intended contribution are not a reason to invent a minimum amount.
| Field | What to enter or check |
|---|---|
| 1a–1c | Senior Services Trust Fund; Alabama Arts Development Fund; Alabama Nongame Wildlife Fund. |
| 1d–1f | Child Abuse Trust Fund; Alabama Veterans Program; the trust fund for children in state care. |
| 1g–1i | Mental Health; Alabama Breast & Cervical Cancer Program; Alabama Military Support Foundation. |
| 1j–1l | Alabama Veterinary Medical Foundation Spay-Neuter Program; Cancer Research Institute; Children First Trust Fund. |
| 1m–1o | State Parks Division of the Department of Conservation and Natural Resources; Department of Mental Health – 2023; Alabama Medicaid Agency. |
| Line 2 | Add every selected amount from 1a through 1o. Enter the total here and on Form 40 page 1, line 34. |
Keep 1g Mental Health separate from 1n Department of Mental Health – 2023; they are distinct printed choices. The “2023” wording in that fund name does not change this schedule’s tax year 2025. The booklet describes 1g’s nonprofit mental-health support and 1n’s state mental-health, developmental-disability and substance-use programs.
How line 2 changes Form 40’s refund calculation
Schedule DC line 2 flows to Form 40 line 34. Where Form 40 line 32 shows an overpayment, the form calculates the refund on line 35 by subtracting line 31 penalties, line 33’s next-year estimate allocation and line 34’s donations. A donation and a next-year estimated-tax credit are different uses of that overpayment.
For example, if line 32 is $500, penalties are zero, the next-year estimate allocation is $100 and donations total $50, the stated calculation leaves a $350 refund. Reconcile the allocations so they do not promise the same overpayment twice. Alabama 40ES covers estimated-payment records, not the fund choices on DC.
When and where to send the completed schedule
Schedule DC has no separate signature or independent mailing route. File it with the signed 2025 Form 40, retaining a copy. The ordinary April 15, 2026 filing date and the Form 40 automatic extension date of October 15, 2026 have passed at this review; choosing a donation does not extend filing or payment time.
For the paper 2025 Form 40, the official instructions route refunds to Alabama Department of Revenue, P.O. Box 154, Montgomery, AL 36135-0001. Payment returns go to P.O. Box 2401, Montgomery, AL 36140-0001; a return with neither refund nor payment goes to P.O. Box 327469, Montgomery, AL 36132-7469. Prior-year or amended returns and correspondence use P.O. Box 327464, Montgomery, AL 36132-7464. Use the actual return outcome after completing the donation and refund lines.
For electronic filing, enter the same fund choices and amounts in the software’s 2025 Schedule DC area and retain the accepted-return copy. The linked booklet explains each fund if its printed name is insufficient to identify the intended recipient.
Official PDF: Schedule DC (Form 40) — Official PDF (revenue.alabama.gov)