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Individual & Corporate Income Tax

Individual and Corporate Income Tax Numeric Rules Index

Individual and Corporate Income Tax

Numeric Rules Index

(Download the Entire Rulebook)

Article 1. General Provisions

Rule Number

Rule Title

Effective Date

810-3-1.1-.01

Operating Rules

09/24/2009

810-3-2-.01

Individuals Subject to Alabama Income Tax.

03/03/2014

810-3-2-.02

Corporations Subject to Alabama Income Tax.

04/08/1997

810-3-2-.03

Estates, Trusts and Fiduciaries Subject to Alabama Income Tax

10/23/1996

810-3-3-.01

Compensation of Federal Employees

10/23/1996

810-3-4-.01

Interest or Other Income Received from Obligations of the United States or its Possessions, Agencies, or Instrumentalities

10/23/1996

810-3-5-.01

Tax on Individuals - (Repealed, Effective November 16, 2001)

11/16/2001

810-3-6-.01

Basis in Property

10/23/1996

810-3-6-.02

Basis for Computing Gain or Loss - Exceptions.

06/02/1999

810-3-6-.03

Basis in Subchapter K Entity

06/02/1999

810-3-6-.04

Basis of Property Acquired by Gift or Transfer in Trust

06/02/1999

810-3-6-.05

Property Transmitted at Death

06/02/1999

810-3-6-.06

Basis of Property Acquired Upon Like-Kind Exchange

06/02/1999

810-3-6-.07

Basis of Property Transferred to a Corporation

06/02/1999

810-3-6-.08

Basis of Property Acquired on Liquidation of a Subsidiary

06/02/1999

810-3-6-.09

Basis of Property of a Subsidiary after Acquisition

06/02/1999

810-3-6-.10

Basis of Property Received in a Liquidation in which Gain or Loss is Recognized

06/02/1999

810-3-6-.11

Basis of Stock after Stock Dividend

06/02/1999

810-3-6-.12

Basis of Property Acquired in Connection with an Involuntary Conversion

06/02/1999

810-3-6-.13

Basis of Property Acquired Before January 1, 1933

06/02/1999

810-3-6-.14

Basis of Property Acquired from a Spouse or Former Spouse

06/02/1999

810-3-6-.15

Basis of Replacement Property in Sale of Stock to an Employee Stock Ownership Plan or  Cooperative

06/02/1999

810-3-6-.16

Basis of Property of Individuals Establishing Alabama Domicile

06/02/1999

810-3-6-.17

Allocation of Basis

06/02/1999

810-3-7-.01

Computation of Realized Gain or Loss - (Repealed, Effective June 2, 1999)

06/02/1999

810-3-8-.01

Recognition of Gain or Loss

10/23/1996

810-3-8-.02

Like-Kind Exchanges of Property Held for Productive Use in Trade or Business or for Investment

06/02/1999

810-3-8-.03

Stock for Stock of the Same Corporation

06/02/1999

810-3-8-.04

Exchanges in Pursuance of a Plan of Reorganization

06/02/1999

810-3-8-.05

Transfer of Property to Corporation Controlled by Transferor

06/02/1999

810-3-8-.06

Involuntary Conversions

06/02/1999

810-3-8-.07

Rollover of Gain on Sale of Principal Residence - (Repealed, Effective June 2, 1999)

06/02/1999

810-3-8-.08

Exchange of Stock for Property

06/02/1999

810-3-8-.09

Complete Liquidation of Subsidiaries

06/02/1999

810-3-8-.10

Gain or Loss on Certain Liquidations

04/08/1997

810-3-8-.11

Election to Recognize Gain on Certain Liquidations

06/02/1999

810-3-8-.12

Reserved

 

810-3-8-.13

Recognition of Gain by Target Corporations

06/02/1999

810-3-8-.14

Taxability of Corporation on Distribution

06/02/1999

810-3-8-.15

Nonrecognition of Gain on Liquidation by Corporation - (Repealed, Effective January 18, 2000)

01/18/2000

810-3-8-.16

Gain or Loss Recognized on Property in Complete Liquidation

06/02/1999

810-3-8-.17

Definition of Reorganization Terms - (Repealed, Effective June 2, 1999)

06/02/1999

810-3-8-.18

Recognition of Gain or Loss on Transfer of Property to a Spouse or Former Spouse

06/02/1999

810-3-8-.19

Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives

06/02/1999

810-3-8-.20

Recognition of Gain or Loss on Transfer of Property to and Distribution of Property by a Subchapter K Entity

06/02/1999

810-3-10-.01

Distribution of Stock Pursuant to Order Enforcing the Federal Anti-trust Laws - (Repealed, Effective June 2, 1999)

06/02/1999

810-3-11-.01

Inventory Procedures

06/02/1999

810-3-13-.01

Taxable Year

05/05/2000

810-3-13-.02

Maintenance of Accounting Records

05/05/2000

810-3-13-.03

Method of Accounting

05/05/2000

810-3-13-.04

Change in Method of Accounting

05/05/2000

810-3-14-.01

Gross Income in General

04/30/1998

810-3-14-.02

Exclusions from Gross Income

06/07/2000

810-3-14-.03

Gross Income of Farmers

06/07/2000

810-3-14-.04

Collections of Items Previously Deducted

08/30/1999

810-3-14-.05

Gross Income of Nonresidents

10/23/1996

810-3-14-.06

Payments by Employers for Past Services to Those No Longer in Their Employment; Payments to Widows of Deceased Employees

06/07/2000

810-3-14-.07

REPEALED, Effective November 16, 2001

11/16/2001

810-3-14-.08

REPEALED, Effective November 16, 2001

11/16/2001

810-3-14-.09

REPEALED, Effective June 7, 2000

06/07/2000

810-3-14-.10

REPEALED, Effective June 7, 2000

06/07/2000

810-3-14-.11

REPEALED, Effective March 12, 2009

03/12/2009

810-3-15-.01

General Provisions

01/18/2000

810-3-15-.02

Business Expenses

01/18/2000

810-3-15-.03

Interest Expense

01/18/2000

810-3-15-.04

Deductibility of Taxes

01/18/2000

810-3-15-.05

Depreciation, Amortization, and Section 179 Expense

01/18/2000

810-3-15-.06

Depletion

10/23/1996

810-3-15-.07

Losses

01/18/2000

810-3-15-.08

Expenses and Losses of Farmers - Repealed Effective January 18, 2000

01/18/2000

810-3-15-.09

Nontrade or Nonbusiness Expenses

01/18/2000

810-3-15-.10

Employee Business Expenses - Repealed Effective January 18, 2000

01/18/2000

810-3-15-.11

Proration of Personal and Business Expenses - Repealed Effective January 18, 2000

01/18/2000

810-3-15-.12

Moving Expenses

01/18/2000

810-3-15-.13

Alimony and Separate Maintenance Payments

01/18/2000

810-3-15-.14

Deductions Allowable for Retirement Savings - IRA, SEP and Keogh Plans

01/18/2000

810-3-15-.15

Disability Income Exclusion - Repealed Effective January 18, 2000

01/18/2000

810-3-15-.16

Medical and Dental Expenses

01/18/2000

810-3-15-.17

Charitable Contributions

01/18/2000

810-3-15-.18

Conversion of Primary Heating Source to Wood - Repealed Effective January 18, 2000

01/18/2000

810-3-15-.19

Optional Standard Deduction

01/18/2000

810-3-15-.20

Federal Income Tax Deductions - Individuals

05/19/2010

810-3-15-.21

Deductions for Nonresidents

08/30/1999

810-3-15-.22

Net Operating Loss Carryover - Repealed Effective January 18, 2000

01/18/2000

810-3-15-.23

Amortization of Start-up Expenditures - Repealed Effective January 18, 2000

01/18/2000

810-3-15-.24

Adoption Expenses

10/23/1996

810-3-15-.25

Contributions to State Industial Development Authority

10/23/1996

810-3-15-.26

Qualified Long-term Care Coverage

01/19/2000

810-3-15-.27

Deductions for Contributions to Alabama College Education Plans

07/17/2009

810-3-15.2-.01

Net Operating Loss Carryback or Carryover

03/12/2009

810-3-15.3-.01

Deductions for Small Business Health Insurance Premiums

01/16/2009

810-3-16-.01

Basis for Depreciation and Depletion

04/24/1989

810-3-16-.02

Allowable Capital Additions, Mines and Oil and Gas Wells

09/30/1982

810-3-17-.01

Items Not Deductible

12/04/1992

810-3-19-.01

Exempt Retirement Allowances

05/15/1992

810-3-19-.02

Personal Exemptions and Credit for Dependents

06/19/1992

810-3-19-.03

Income Realized from a Financial Business

07/27/1988

810-3-19-.04

Defined Benefit Plans

12/08/2008

810-3-19.1-.01

Severance Pay Exemption

03/12/2009

810-3-20-.01

Reserved

 

810-3-21-.01

Credit for Taxes Paid to Another State or Territory

06/02/1999

810-3-21-.02

Credits for Job Development Fees

09/30/1994

810-3-21-.03

Maximum Credit for Tax Paid other Jurisdictions

01/02/2013

810-3-21-.04

Rebates Allowed for Qualified Production Companies

03/03/2014

810-3-24-.01

Taxability of Partnership Income

04/24/1989

810-3-24-.02

Computation of Partnership Income (or Loss)

07/27/1988

810-3-24-.03

Partner's Distributive Share of Partnership Income (or Loss)

07/27/1988

810-3-24-.04

Transactions Between Partner and Partnership

07/27/1988

810-3-24-.05

Partner's Basis in Partnership Interest

07/27/1988

810-3-24.1-.01

Composite Returns of Subchapter of K Entities

12/31/2008

810-3-24.2-.01

Composite Returns of Pass-through Entities

08/31/2010

810-3-24.2-.02

Qualified Investment Partnerships

08/31/2010

810-3-24.2-.03

Other Qualified Investment Partnership Matters

08/31/2010

810-3-25-.01

Taxable Income of Estates and Trusts, for Taxable Years Beginning Prior to January 1, 2005

01/31/2007

810-3-25-.02

Estate and Trust Charitable Contributions, (REPEALED, EFFECTIVE MAY 5, 2000)

05/05/2000

810-3-25-.03

Estate and Trust Taxable Income, (REPEALED, EFFECTIVE MAY 5, 2000)

05/05/2000

810-3-25-.04

Estates and Trusts Tax Computation, for Taxable Years Beginning Prior to January 1, 2005

01/31/2007

810-3-25-.05

Estates and Trusts Beneficiary Taxable Income, for Taxable Years Beginning Prior to January 1, 2005

01/31/2007

810-3-25-.06

Trusts Exempt from Taxation, for Taxable Years Beginning Prior to January 1, 2005

01/31/2007

810-3-25-.07

Estates and Trusts, Miscellaneous Information

12/31/2008

810-3-25-.08

Trusts and Estates Net Operating Loss, for Taxable Years Beginning Prior to January 1, 2005

01/31/2007

810-3-25-.09

Reporting of Roth IRA Conversions for Part-Year Residents

05/05/2000

810-3-25-.10

Computation of Alabama Taxable Income for an Estate or Trust for Tax Years Beginning after December 31, 2004

01/31/2007

810-3-25-.11

Computation of Alabama Taxable Income for Beneficiaries and Owners for Tax Years Beginning after December 31, 2004

01/31/2007

810-3-25-.12

Computation of Alabama Distributable Net Income (DNI) for Tax Years Beginning after December 31, 2004

01/31/2007

810-3-25-.13

Applicability of the Subchapter J and Business Trust Conformity Act to Business Trusts

01/31/2007

810-3-25-.14

Alabama Grantor Trust Reporting Requirements

01/31/2007

810-3-25-.15

Computation of Alabama Taxable Income for a Foreign Trust, for Tax Years Beginning after December 31, 2004

01/31/2007

810-3-25-.16

Credit for Income Taxes Paid to Another State or Territory by a Resident Estate or Trust

01/31/2007

810-3-26-.01

Information Returns

05/05/2000

810-3-26-.02

Voluntary Withholding of Alabama Income Tax from Nonwage Payments

08/30/1999

810-3-27-.01

When an Individual Return is Required

07/27/1988

810-3-27-.02

Preparation and Filing of Individual Taxpayer's Return

02/23/2006

810-3-27-.03

Extension of Time for Filing of Individual Taxpayer's Return

12/31/2008

810-3-27-.04

Participation in the Federal/State Electronic Filing Program

05/28/1998

810-3-27-.05

Requirements for the Alabama Electronic Individual Income Tax Return

05/28/1998

810-3-27-.06

Requirements for the Individual Income Tax Declaration for Electronic Filing

05/28/1998

810-3-27-.07

Requirements for Electronic Filing Software

05/28/1998

810-3-27-.08

Acceptance into the Alabama Electronic Filing Program, Monitoring, and Revocation of Acceptance into the Program

05/28/1998

810-3-27-.09

Alabama Requirements for Mandatory E-File and Application of Two-Dimensional (2-D) Barcode on Original Individual Income Tax Returns

02/21/2013

810-3-27-.10

Alabama Requirements for Compliance with Administrative Rule 810-3-27-.09

04/18/2007

810-3-28-.01

Partnership Returns

09/07/2011

810-3-28-.02

Participation in the Federal/State Electronic Filing Program

03/03/2014

810-3-28-.03

Requirements for the Alabama Electronic Partnership/LLC Return of Income

03/03/2014

810-3-28-.04

Requirements for the Partnership/LLC Return of Income Declaration for Electronic Filing

03/03/2014

810-3-28-.05

Requirements for Electronic Filing Software

05/09/2014

810-3-28-.06

Acceptance into the Alabama Electronic Filing Program, Monitoring, and Revocation of Acceptance into the Program

02/21/2013

810-3-28-.07

Alabama Requirements for Mandatory E-File of Original Partnership/Limited Liability Company Income Tax Returns

02/21/2013

810-3-28-.08

Alabama Requirements for Compliance with Administrative Rule 810-3-28-.07

03/04/2010

810-3-29-.01

Fiduciary Returns

10/01/1982

810-3-29-.02

Participation in the Federal/State Electronic Filing Program - Fiduciary Income Tax Returns

03/03/2014

810-3-29-.04

Requirements for the Fiduciary Income Tax Declaration for Electronic Filing.

03/03/2014

810-3-29-.05

Requirements for Electronic Filing Software - Fiduciary Tax Returns.

05/09/2014

810-3-29-.06

Acceptance into the Alabama Electronic Filing Program, Monitoring, and Revocation of Acceptance into the Program.

03/03/2014

810-3-30-.01

Permission to Change Accounting Period

06/07/2000

810-3-30-.02

Returns on Change of Accounting Period

06/07/2000

810-3-31-.01

Tax on Corporations

06/07/2000

810-3-31-.02

Determination of Income from Multistate Operations

06/07/2000

810-3-32-.01

Exempt Organizations

07/27/1988

810-3-32-.01.01

Political Organizations

10/04/2000

810-3-32-.02

Proof of Exemption

07/27/1988

810-3-32-.03

Unrelated Business Taxable Income

07/27/1988

810-3-34-.01

Gross Income of Corporations

03/07/2000

810-3-35-.01

Deductions Allowed Corporations

04/30/1998

810-3-35-.02

Restricitions on the Deductibility of Certain Intangible Expenses and Costs and Interest Expenses and Costs

07/07/2006

810-3-35.1-.01

Carryforward of Net Operating Losses for Corporations - General

03/07/2000

810-3-35.1-.02

Carryforward of Net Operating Losses for Foreign Corporations

03/07/2000

810-3-35.1-.03

Carryforward of Net Operating Losses for Corporations filing Alabama Consolidated Returns

07/11/2001

810-3-36-.01

Corporate Distributions (Repealed, Effective March 7, 2000)

03/07/2000

810-3-38-.01

Additional Deductions Allowed for Corporations

09/30/1994

810-3-38-.02

Additional Credits Allowed for Corporations

09/30/1994

810-3-39-.01

Corporation Returns

06/07/2000

810-3-39-.02

Extension of Time for filing a Corporation Return

12/31/2008

810-3-39-.03

Consolidated Filing

11/19/2010

810-3-39-.04

Incentives Rules for Alabama Affiliated Groups Filing Consolidated Alabama Income Tax Returns

06/07/2000

810-3-39-.05

Taxable Years Following an Election Period for an Alabama Affiliated Group

06/07/2000

810-3-39-.06

Mechanics of Consolidated Filing

06/07/2000

810-3-39-.07

Participation in the Federal/State Electronic Filing Program

03/03/2014

810-3-39-.08

Requirements for the Alabama Electronic Corporate Income Tax Return

03/20/2006

810-3-39-.09

Requirements for the Corporate Income Tax Declaration for Electronic Filing

03/03/2014

810-3-39-.10

Requirements for Electronic Filing Software

05/09/2014

810-3-39-.11

Acceptance into the Alabama Electronic Filing Program, Monitoring, and Revocation of Acceptance into the Program

03/20/2006

810-3-39-.12

Alabama Requirements for Mandatory E-File of Original Corporate Income Tax Returns

02/21/2013

810-3-39-.13

Alabama Requirements for Compliance with Administrative Rule 810-3-39-.12

03/04/2010

810-3-40-.01

Tax to be Reported on Prescribed Forms

06/07/2000

810-3-40-.02

Whole Dollar Reporting

06/07/2000

810-3-42-.01

Time of Payment of Tax

06/07/2000

810-3-42-.02

Extension of Time for Payment

06/07/2000

810-3-42-.03

Deferment of Tax in Hardship Cases under Soldiers' and Sailors' Civil Relief Act

10/01/1982

810-3-43-.01

Claims for Refunds (Repealed November 6, 1993)

11/06/1993

810-3-43-.02

Limitations upon the Refunding of Taxes Paid (Repealed November 6, 1993)

11/06/1993

810-3-43-.03

Denial or Modification of Claim for Refund (Repealed November 6, 1993)

11/06/1993

810-3-44-.01

Installment Basis - Sales of Real Estate and Casual Sales of Personal Property

05/15/1992

810-3-44-.02

REPEALED, Effective November 16, 2001

11/16/2001

810-3-45-.01

Limitation on Assessment and Collection (Repealed 11/6/93)

11/06/1993

810-3-47-.01

Limitations upon Suits and Proceedings by the Taxpayer (Repealed 11/6/93)

11/06/1993

810-3-49-.01

Assessment of Tax and Penalties Against Those Failing to Make Returns (Repealed 11/6/93)

11/06/1993

810-3-53-.01

Inspection of Returns by Third-Party Agencies (Repealed 11/16/2001)

11/16/2001

Alabama Accountability Act

810-3-60-.01

Eligibility for Parent Tax Credit for Students Enrolled in or Assigned to Attend a Failing School

09/27/2013

810-3-60-.02

Eligibility for Parent Tax Credit for Students Attending a Nonpublic School

04/25/2013

810-3-60-.03

Eligibility for Parent Tax Credit for Students Transferring to a Failing Public School

04/25/2013

810-3-60-.04

Calculation of Average Annual Cost of Attendance for a Public K-12 Student.

12/25/2013

810-3-61-.01

Definition of Terms and Phrases used in Connection with the Scholarship Program

09/27/2013

810-3-61-.02

Credits for Contributions to Scholarship Granting Organizations (SGOs)

09/27/2013

810-3-61-.03

Application of Scholarship Granting Organizations (SGOs) for Participation in the Scholarship Program

09/27/2013

810-3-61-.04

Receipt, Maintenance and Disbursement of Scholarship Funds by Scholarship Granting Organizations (SGOs)

09/27/2013

810-3-61-.05

Annual Report of Scholarship Granting Organizations (SGOs)

09/27/2013

810-3-61-.06

Notice of Nonpublic School to the Department of its Intention to Participate in the Scholarship Program

09/27/2013

Article 2. Withholding Tax; Optional Short Form Tax; Declaration of Estimated Tax

810-3-70-.01

Definitions

12/08/2008

810-3-70-.02

Retention of Payroll Records

08/30/1999

810-3-70-.03

Provisional Construction Employers

07/11/2008

810-3-71-.01

Employers Required to Withhold Tax from Wages

06/07/2000

810-3-71-.02

Computing Tax Withheld

11/04/2009

810-3-71-.03

Job Development Fee

09/30/1994

810-3-71-.04

Information Submitted to the Department by the State Industrial Development Authority

06/07/2000

810-3-72-.01

Included and Excluded Wages

06/19/1992

810-3-72-.02

Supplemental Wage Payments and Vacation Pay (Repealed July 27, 1988)

07/27/1988

810-3-72-.03

Wages Paid on Behalf of Two or More Employers (Repealed July 27, 1988)

07/27/1988

810-3-73-.01

Withholding Exemption Certificates.

09/13/2012

810-3-73.1-.01

Security Instrument Requirements

07/11/2008

810-3-73.1-.02

Compliance Requirements and Procedures Concerning Provisional Construction Employers

07/11/2008

810-3-74-.01

Withholding Returns and Payments.

08/26/2004

810-3-74-.02

Annual Returns (Repealed December 8, 1987)

12/08/1987

810-3-75-.01

Withholding Statement Furnished Employees

06/07/2000

810-3-75-.02

Extensions of Time for Filing Reports Under Withholding Laws

06/07/2000

810-3-75-.03

Annual Returns of Withholding Tax Information

12/31/2008

810-3-75-.04

Voluntary Withholding

08/30/1999

810-3-75-.05

Third-Party Reporting Requirements

06/07/2000

810-3-76-.01

Liability for Tax Withheld

06/07/2000

810-3-77-.01

Withholding Tax Refunds to Employers

06/07/2000

810-3-78-.01

Credit for Tax Withheld

06/07/2000

810-3-79-.01

Overpayment of Tax

04/24/1989

810-3-80-.01

Penalties

06/07/2000

810-3-80-.02 Retention of Payroll Records (Repealed 06/07/2000) 06/07/2000

810-3-81-.01

Optional Short Form Tax

07/27/1988

810-3-82-.01

Declarations of Estimated Tax for Individuals

06/19/1992

810-3-82-.02

Declaration of Estimated Tax for Corporations

07/27/1988

810-3-83-.01

Payment on Declaration of Estimated Tax

04/24/1989

810-3-83-.02

Payment on Declaration of Estimated Tax for Corporations.

10/01/1982

810-3-84-.01

Employee Business Expense (Repealed 11/16/2001)

11/16/2001

Article 3. Setoff Debt Collection

810-3-100-.01

Setoff Debt Collection (Repealed 11/16/2001)

11/16/2001

Article 4. Solar Energy Tax Credits (Repealed 11/16/2001)

810-3-120-.01

Active Solar Energy Tax Credits (Repealed 11/16/2001)

11/16/2001

810-3-121-.01

Passive Solar Energy Tax Credits (Repealed 11/16/2001)

11/16/2001

810-3-135-.01

Income Tax Credit for Qualifying Workplace Education Costs in the Basic Skills EducationProgram

02/08/1996

810-3-135-.02

Reporting and Calculating Credit for Approved Basic Skills Education Program

02/08/1996

810-3-135-.03

Corporate Income Tax Credit for Alabama Coal Producer

03/05/1996

Article 6. Alabama S Corporations

810-3-160-.01

Qualification Requirements for S Corporations

04/30/1998

810-3-161-.01

Computation of Taxable Income

05/05/2000

810-3-161-.02

LIFO Recapture

05/05/2000

810-3-162-.01

Income to be Reported by Shareholders.

04/30/1998

810-3-163-.01

Transactions Involving Related Individuals

05/05/2000

810-3-164-.01

Adjustments to Basis of Stock and Indebtedness.

05/05/2000

810-3-165-.01

Taxation of Actual Distributions by an Alabama S Corporation

05/05/2000

810-3-166-.01

Alabama Accumulated Adjustments Account

05/05/2000

810-3-167-.01

Applicability of Income Tax Rules & Regulations

05/05/2000

810-3-168-.01

Net Operating Loss Deduction for S Corporations

05/05/2000

810-3-169-.01

Adjustments to Earnings and Profits.

05/05/2000

810-3-170-.01

Two-Percent Rule (Repealed 5/5/2000)

05/05/2000

810-3-171-.01

Determination of Shareholder's Prorata Share

05/05/2000

810-3-172-.01

Post-Termination Transition Period

05/05/2000

810-3-173-.01

Applicability of Federal Rules & Regulations

05/05/2000

810-3-174-.01

Repealed, 05/05/2000

05/05/2000

810-3-174-.02

Built-in Gains Tax

05/05/2000

810-3-175-.01

Passive Investment Income Tax.

05/05/2000

810-3-176-.01

Composite Returns of Alabama S Corporations

03/12/2009