Alabama Estate and Inheritance Tax

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 Dec. 31, 2004 are not required to file with Alabama.

 

Alabama Estate Tax Filings No Longer Required

Legal Opinion - Alabama Estate Tax


§§40-15-1 through 40-15-21, Code of Alabama 1975

 

Form EST-1   Application for Estate Tax Waiver

Form EST-123 Application for Refund of Estate Tax

IT:AFF-1  Affidavit of Estate Tax

 
For additional information contact:
Ron Bedsole
(334) 242-1034