Federal legislation passed in 2001 authorizes the elimination of the federal estate and gift tax by 2009.
Alabama’s filing requirement is based on the federal estate tax credit allowed under the federal estate tax law. As a result of the federal tax changes enacted in 2001, estates where the decedent’s date of death is after December 31, 2004 are not required to file with Alabama.
Find the official press release regarding this elimination in the Newsroom.
To view a complete listing of forms for individual income tax, please visit the forms page. You may search by form number, title of the form, division, tax category, and/or year.