Taxation of Individuals

Click on the links below for brief articles answering some of the questions you may have about your Alabama tax return.

Filing an Alabama Tax Return

• Who is required to file an Alabama tax return?
• Which Alabama form should I use?
• What is my Alabama filing status?
• What tax rates apply to Alabama income?

Adjusted Gross Income

• What are the differences between federal gross income and Alabama gross income?
• What are the differences between federal and Alabama adjustments to gross income?

Deductions and Exemptions

• What are the differences between federal and Alabama itemized deductions?
• How do I determine the amount of my federal income tax deduction?
• What can I deduct on my Alabama return for personal exemptions and dependent exemptions?

Other Matters

• Do I need to make Alabama estimated tax payments?
• What are the Alabama rules regarding penalties and interest?
• What if I have income from other states?
• Where the heck is my Alabama refund?