[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304118-105":53,"doc-detail-304118-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","schedule-oc-2025-alabama-department-of-revenue","Schedule OC - 2025 - Alabama Department of Revenue","","Schedule OC (Form 40 or 40NR) for 2025 provides Alabama taxpayers a structured way to calculate and report various other available credits. It directs attachment to the return and submission of individual credits through My Alabama Taxes before completing the schedule. The form collects taxpayer identifying details, then computes current tax period liability and credit allowable amounts across multiple parts, including credits for taxes paid to other states, enterprise zone benefits, basic skills education, rural physician, coal, full employment act, and veterans employment.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/schedule-oc-2025-alabama-department-of-revenue/304118/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/schedule-oc-2025-alabama-department-of-revenue/304118.png","ImageObject",442,249,{"name":88,"@type":89},"Jiven","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-26","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What must taxpayers do before completing Schedule OC for Form 40 or 40NR?","Question",{"text":108,"@type":109},"Individual credits must be submitted through My Alabama Taxes (MAT) before completion of the Schedule OC, following the provided submission instructions.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How is the Alabama other states tax credit calculated in Part A?",{"text":113,"@type":109},"Part A uses Alabama adjusted gross income attributable to other states and the percentage of Alabama AGI to multiply the current tax liability (Section A), then applies the credit allowable rule using the smaller of the specified lines.",{"name":115,"@type":106,"acceptedAnswer":116},"What conditions relate to the Full Employment Act of 2011 credit in Part F?",{"text":117,"@type":109},"The schedule asks whether the employer had 50 or fewer full and/or part-time employees on June 9, 2011; if not, the filer does not qualify. It then uses employee count changes across the specified dates and computes credit allowable by combining calculated amounts and pro rata share from Schedule K-1.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304118,1790303302,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":76},1099513958607,"https://ap-avatar.wpscdn.com/avatar/100002390cf8733938c?x-image-process=image/resize,m_fixed,w_180,h_180&k=1778829742770036399","SCHEDULE  \nOC  \n(FORM 40 OR 40NR)  \n2025  \n*250012OC*  \nAlabama Department of Revenue Other Available Credits  \nATTACH TO FORM 40 OR 40NR  \n* Individual Credits must be submitted through My Alabama Taxes (MAT) before completion of the Schedule OC. See instructions for submission details.  \n| Name(s) as shown on Form 40 or 40NR | Your social security number |  |\n| --- | --- | --- |\n| • |  |  |\n\nSECTION A Current Tax Period Liability. Enter tax amount from Form 40, page 1, line 17 or Form 40NR, page 1, line 19 ......... SECTION B Current Year Credits  \nPART A – Credit for Taxes Paid to Other States (Form 40 Only)  \n\n| A1\u003Cbr>A2\u003Cbr>A3\u003Cbr>A4\u003Cbr>A5\u003Cbr>A6 | Sum of Alabama Adjusted Gross Income Attributable to all other States from Schedule CR, line 26 ..............\u003Cbr>Alabama Adjusted Gross Income from Form 40, page 1, line 10 ............................................\u003Cbr>Total Other States' % of Alabama AGI (Divide line A1 by line A2) ...........................................\u003Cbr>Multiply the current tax liability (Section A) by line A3 .....................................................\u003Cbr>Enter line 27 from Schedule CR ......................................................................\u003Cbr>CREDIT ALLOWABLE. (Enter smaller of lines A4 or A5) . Enter here and on Section C, Part A, Column 3..........................................\u003Cbr>A1 A2 • A3 • A4 A5 |  |  |\n| --- | --- | --- | --- |\n|  |  | •A6 |  |\n\nPART B – Alabama Enterprise Zone Credit or Exemption  \n\n| B1 Enter amount from Schedule EZK1, Part II, page 2, line 13, or Schedule EZ, Part IV, page 2, line 13. Enter here and on Section C, Part B, Column 3 . | •B1 |  |\n| --- | --- | --- |\n\nPART C – Basic Skills Education Credit  \n\n| Attach this schedule to your Alabama return along with a copy of your approved certification notice issued by the Alabama Department of Education. C1 Enter your assigned Department of Education Certification Number \u003Cbr>C2 Name of employer/firm sponsoring the education program \u003Cbr>C3 Name of approved provider  Location  C4 Were all participants for whom you are claiming a tax credit continuously employed by you for at least 16 weeks? 􀀂 Yes 􀀂 No C5 If the answer to line C4 is yes, did employee(s) work at least 24 hours each week? 􀀂 Yes 􀀂 No |  |  |  |  |\n| --- | --- | --- | --- | --- |\n| C6 If the answer to lines C4 and C5 above is yes, enter the total expenses available for credit (see instructions) | C6 |  |  |  |\n| C7 CREDIT ALLOWABLE. Multiply line C6 by 20%(.20) . Enter here and on Section C, Part C, Column 3............................................. |  |  | •C7 |  |\n\nPART D – Rural Physician Credit  \n\n| D1 Name of hospital and community where you live and provide medical services  \u003Cbr>_________________________________________________________________________________________________________________________\u003Cbr>D2 Maximum Rural Physician Credit. Qualifying Physicians, enter $5,000 .\u003Cbr>\u003Cbr>If Married Filing Jointly (MFJ) and both spouses qualify for Rural Physician Credit, enter $10,000 ............... • D2 \u003Cbr>D3 CREDIT ALLOWABLE. Enter the amount from line D2 . Enter here and on Section C, Part D, Column 3 ........................................... |  |  |\n| --- | --- | --- |\n|  | •D3 |  |\n\nPART E – Coal Credit*  \n\n| E1 Enter the amount of Coal Credit not reported on Schedule K-1 .............................................• E1 \u003Cbr>E2 Pro rata share of credit from Schedule K-1..............................................................• E2\u003Cbr>FEIN of entity •_______________________________ (If credit from more than one entity, attach schedule.)\u003Cbr>E3 CREDIT ALLOWABLE. Add line E1 and line E2 . Enter here and on Section C, Part E, Column 3 .................................................\u003Cbr>|  |  |\n| --- | --- | --- |\n|  | • E3 |  |\n\nPART F – Full Employment Act of 2011 Credit.* Owners of qualified employers that are entities taxed under subchapters S orK of the Internal Revenue Code will report their pro rata share of credit on line F6","cbCaicDWzpqT42Ox","https://ap.wps.com/l/cbCaicDWzpqT42Ox","pdf",595324,8,"English","# Section A Current Tax Period Liability\n# Section B Current Year Credits\n## Part A - Credit for Taxes Paid to Other States\n## Part B - Alabama Enterprise Zone Credit or Exemption\n## Part C - Basic Skills Education Credit\n## Part D - Rural Physician Credit\n## Part E - Coal Credit\n## Part F - Full Employment Act of 2011 Credit\n## Part G - Veterans Employment Act-Employer’s Credit","[{\"question\":\"What must taxpayers do before completing Schedule OC for Form 40 or 40NR?\",\"answer\":\"Individual credits must be submitted through My Alabama Taxes (MAT) before completion of the Schedule OC, following the provided submission instructions.\"},{\"question\":\"How is the Alabama other states tax credit calculated in Part A?\",\"answer\":\"Part A uses Alabama adjusted gross income attributable to other states and the percentage of Alabama AGI to multiply the current tax liability (Section A), then applies the credit allowable rule using the smaller of the specified lines.\"},{\"question\":\"What conditions relate to the Full Employment Act of 2011 credit in Part F?\",\"answer\":\"The schedule asks whether the employer had 50 or fewer full and/or part-time employees on June 9, 2011; if not, the filer does not qualify. It then uses employee count changes across the specified dates and computes credit allowable by combining calculated amounts and pro rata share from Schedule K-1.\"}]","Schedule OC - 2025 - Alabama Department of Revenue | PDF",1789810281]