# Schedule W-2 — Alabama Schedule W-2: wages, state codes and withholding

- **Canonical URL:** https://formspedia.com/us/alabama-schedule-w2/
- **Country & Language:** United States (`en-US`)
- **Form:** Schedule W-2
- **Revision:** Tax year 2025
- **Issuing Agency:** Alabama Department of Revenue
- **Tax Area:** Personal income tax
- **Who Must File:** Individuals reporting wages and Alabama withholding with Form 40, 40A or 40NR
- **Filing Method:** Include the horizontal schedule and withholding statements with the signed individual return
- **Filing Deadline:** With the 2025 individual return; follow its filing deadline and any valid extension
- **Official Form PDF:** https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25schw2blk.pdf

Alabama’s Schedule W-2 is a summary attached to the individual return. It is different from the employer-issued federal Form W-2. The 2025 schedule uses separate columns for federal wages, Alabama wages and additional taxable wages from other states, so the same W-2 can feed different totals.

### Who completes this schedule and which records are needed?

Complete Schedule W-2 to report wages, salaries and tips and receive proper Alabama withholding credit with Form 40, 40A or 40NR. Attach a copy of every withholding statement required by the return. Collect each employer W-2, relevant 1099 and W-2G, and Schedule RS where applicable.

Use the 2025 schedule and its separate 2025 instructions. The printed form must be submitted and printed in horizontal orientation. Enter names as on the return and the primary and spouse SSNs in the header. This schedule has no separate signature block; the annual return must be signed.

### How columns A through J map to the employer’s W-2

Rows 1–15 hold the W-2 entries. Distinguish an AL state code from OS before filling the state-number and withholding columns.

| Field | What to enter or check |
| --- | --- |
| A–B | Employee SSN, and employer EIN from federal W-2 box b. |
| C–D | C: check if box 13 identifies a statutory employee. D: check only if that status applies and the associated income and expenses are reported on Schedule C/C-EZ. |
| E | State code from W-2 box 15; enter OS if AL is not listed. |
| F | For AL, employer’s Alabama state ID from box 15. Leave blank for OS. |
| G | For AL, Alabama income tax withheld from box 17. Leave blank for OS; do not include another state’s withholding. |
| H | Federal wages from box 1, subject to the instructions’ greater-state-wages rule. |
| I | For AL, Alabama state wages from box 16. Leave blank when the state code is not AL. |
| J | Additional taxable state wages from other states for full-year residents; part-year residents include only the applicable residence-period wages. Nonresidents follow their distinct rules below. |

Do not substitute federal income tax, Social Security/Medicare tax, or local occupational tax for Alabama withholding. If an employer’s statement is wrong or illegible, request a corrected statement instead of altering its figures.

### Special cases: multistate wages, missing state boxes and statutory employees

For a full-year resident with an AL W-2 and other state wages, put the AL wages in I and the other state-wage amounts in J. If no state entry is AL, use OS, total the state wages in J, and leave F, G and I blank. In H use box 1 or the total state wages if greater, as instructed.

For a resident W-2 with no state-wage information in boxes 15/16, use OS and enter box 1 wages in both H and J; leave F, G and I blank. Part-year residents report only income earned during Alabama residence under the part-year instructions.

For a nonresident, H includes all-source wages and I contains the Alabama wages. If no state code is AL or no state code is shown, use OS and leave F, G, I and J blank; H uses federal wages or total state wages if greater. Do not apply the resident J-column rule to a nonresident.

A statutory employee deducting associated business expenses reports the box 1 income and expenses on Schedule C and excludes that income from line 18 wage totals. Without those business expense deductions, include the income in line 18 totals. Federal and Alabama wages can differ where a retirement contribution qualifies for federal deferral but not Alabama deferral.

### Lines 16–18 and where their totals go

Line 16 totals G for rows 1–15. Line 17 adds Alabama withholding from Schedule RS Part V line 4, 1099s and W-2Gs with AL state code; do not include other-state tax. The income from those statements is reported in the appropriate other-income area, rather than being treated as W-2 wages merely because its withholding appears here.

On line 18, G is lines 16 plus 17; H, I and J total their applicable rows 1–15, with the statutory-employee adjustment described above. For Forms 40/40A, transfer G to page 1 line 5a column A and I plus J to line 5b column B. For Form 40NR, G, H and I go to page 1 line 5 columns A, B and C respectively.

Estimated payments are separate from employer withholding. Keep [Alabama 40ES](/us/alabama-40es/) payment records for the annual return’s estimated-payment credit rather than adding them to this schedule’s column G.

### When and where to file with the individual return

Send this horizontal schedule with the applicable 2025 individual return and withholding statements through its permitted filing route. It is not sent alone. For a paper 2025 Form 40, the official filing page distinguishes refund, payment and neither cases: P.O. Box 154, Montgomery, AL 36135-0001 for a refund; P.O. Box 2401, Montgomery, AL 36140-0001 with payment; P.O. Box 327469, Montgomery, AL 36132-7469 with neither. Prior-year or amended correspondence uses P.O. Box 327464, Montgomery, AL 36132-7464. These Form 40 addresses do not substitute for Form 40NR instructions.

The ordinary calendar-2025 return date was April 15, 2026; the Form 40 instructions describe an automatic filing extension to October 15, 2026, with payment still due earlier. Both dates have passed at this review. Retain the summary and statement copies, and consult ALDOR or the preparer if residency or statutory-employee treatment is uncertain.

### Official sources and review date

- [Schedule W-2 2025 Print Version_6-20-25_F.pdf](https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25schw2blk.pdf)
- [Individual Income Tax: General Information for Individuals Filing Requirement: - Alabama Department of Revenue](https://www.revenue.alabama.gov/individual-corporate/individual-income-tax/)
- [Instructions](https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25f40bk.pdf)
- [Schedule W-2 instructions for 2025](https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25schw2instr.pdf)