If you have received a Medical Cannabis Privilege tax delinquency notice from the Alabama Department of Revenue, and you have not filed the required return or made the required payment, do so now to avoid further interest and penalties. Medical Cannabis Privilege Tax Returns must be filed in My Alabama Taxes. See “How do I register for My Alabama Taxes?” if you do not have a My Alabama Taxes account. Instructions can be obtained by clicking on the ALDOR Form page and selecting Medical Cannabis Privilege Tax from the “Categories/Tax” filter. If you are uncertain if a return was required or filed, please forward a copy of the delinquency notice to your tax professional.
Complete a new individual tax return, making any necessary changes.
Check the “Amended” box at the top of the first page of the return.
Attach a detailed explanation page of all the changes made to the return.
Attach a copy of all schedules to your amended return.
When completing the amended return, include any previous refund you were due/previous payment(s) made, as well as any overpayment carried to the next year’s estimate. Failure to do so will result in a miscalculation of the amended refund or amount due.
Mail completed return and supporting documentation to:
Alabama Department of Revenue
Income Tax Administration
PO BOX 327464
MONTGOMERY AL 36132-7464
For tax years 2025 and later, you may be able to file an amended 40 or 40NR electronically using tax software that supports amended returns. For more information on software that supports amended return e-filing see https://www.revenue.alabama.gov/individual-corporate/approved-software-vendors/#software-professional.
My Alabama Taxes currently does not support amended return filing for the Individual Income Tax Forms (40/40A/40NR/40EZ).
Yes. You will receive confirmation through My Alabama Taxes, and a letter confirming the closure will be mailed to you for your records.
No. Closing the account does not remove filing requirements for periods when the account was active. All required withholding tax returns must be filed, including the final A-3 when applicable.
The A-3 may only be filed on or after January 1 of the following tax year.
Example: If your withholding tax account is closed during 2026 and you filed one or more withholding tax returns for 2026, you must file a final 2026 A-3. The 2026 A-3 may be filed on or after January 1, 2027.
Yes, if any withholding tax returns were filed during the tax year. This includes returns reporting zero withholding tax.
If any returns were filed during the tax year, a final Form A-3, Annual Reconciliation of Alabama Income Tax Withheld, must be filed for that tax year.
Once the account has been closed, you will receive a response through My Alabama Taxes confirming the closure.
A letter confirming the account closure will also be mailed to you for your records.
