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Administrative Rules

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25 Total Administrative Rules

Access Administrative Rules for each tax division below. The list is currently sorted by division. You may search for a specific rule by typing in the search bar, You may filter by division, tax type, and status using the dropdown menus to the left of the table.

View the list of proposed rule changes, including the date, time and location of the Public Hearing, and rules pending final adoption here.

Number
Title
Division
Tax/Categories
Status
Effective Date
810-3-29-.08
Alabama Requirements for Mandatory E-File of Fiduciary Income Tax Returns
Income Tax
Fiduciary & Estate Tax
Amended
03/23/2018
810-3-29-.07
Fiduciary Income Tax
Income Tax
Fiduciary & Estate Tax
Adopted
01/09/2015
810-3-29-.06
Acceptance, Monitoring, and Revocation of Acceptance into the Alabama Business Modernized E- File Program for Electronic Return Originators and Transmitters- Fiduciary Income Tax.
Income Tax
Fiduciary & Estate Tax
Amended
05/24/2018
810-3-29-.05
Acceptance, Monitoring, and Revocation of Acceptance into the Alabama Business Modernized E-File Program for Software Developers – Fiduciary Income Tax
Income Tax
Fiduciary & Estate Tax
Adopted
06/18/2018
810-3-29-.04
Requirements for the Fiduciary Income Tax Declaration for Electronic Filing
Income Tax
Fiduciary & Estate Tax
Amended
05/24/2018
810-3-29-.03
Terms and Definitions for the Alabama Electronic Fiduciary Income Tax Return
Income Tax
Fiduciary & Estate Tax
Amended
06/11/2018
810-3-29-.02
Election to Participate in the Federal/State Electronic Filing Program- Fiduciary Income Tax Returns.
Income Tax
Fiduciary & Estate Tax
Adopted
05/24/2018
810-3-29-.01
Fiduciary Returns
Income Tax
Fiduciary & Estate Tax
Adopted
10/01/1982
810-3-25-.16
Credit for Income Taxes Paid to Another State or Territory by a Resident Estate or Trust
Income Tax
Fiduciary & Estate Tax
Adopted
01/31/2007
810-3-25-.15
Computation of Alabama Taxable Income for a Foreign Trust, for Tax Years Beginning after December 31, 2004
Income Tax
Fiduciary & Estate Tax
Adopted
01/31/2007
810-3-25-.14
Alabama Grantor Trust Reporting Requirements
Income Tax
Fiduciary & Estate Tax
Adopted
01/31/2007
810-3-25-.13
Applicability of the Subchapter J and Business Trust Conformity Act to Business Trusts
Income Tax
Fiduciary & Estate Tax
Adopted
01/31/2007
810-3-25-.12
Computation of Alabama Distributable Net Income (DNI) for Tax Years Beginning after December 31, 2004
Income Tax
Fiduciary & Estate Tax
Adopted
01/31/2007
810-3-25-.11
Computation of Alabama Taxable Income for Beneficiaries and Owners for Tax Years Beginning after December 31, 2004
Income Tax
Fiduciary & Estate Tax
Adopted
01/31/2007
810-3-25-.10
Computation of Alabama Taxable Income for an Estate or Trust for Tax Years Beginning after December 31, 2004
Income Tax
Fiduciary & Estate Tax
Adopted
01/31/2007
810-3-25-.08
Trusts and Estates Net Operating Loss, for Taxable Years Beginning Prior to January 1, 2005
Income Tax
Fiduciary & Estate Tax
Amended
11/14/2022
810-3-25-.07
Estates and Trusts, Miscellaneous Information
Income Tax
Fiduciary & Estate Tax
Amended
12/31/2018
810-3-25-.06
Trusts Exempt from Taxation, for Taxable Years Beginning Prior to January 1, 2005
Income Tax
Fiduciary & Estate Tax
Amended
01/31/2007
810-3-25-.05
Estates and Trusts Beneficiary Taxable Income, for Taxable Years Beginning Prior to January 1, 2005
Income Tax
Fiduciary & Estate Tax
Amended
01/31/2007
810-3-25-.04
Estates and Trusts Tax Computation, for Taxable Years Beginning Prior to January 1, 2005
Income Tax
Fiduciary & Estate Tax
Amended
01/31/2007
810-3-25-.03
Estate and Trust Taxable Income
Income Tax
Fiduciary & Estate Tax
Repealed
05/05/2000
810-3-25-.02
Estate and Trust Charitable Contributions
Income Tax
Fiduciary & Estate Tax
Repealed
05/05/2000
810-3-25-.01
Taxable Income of Estates and Trusts, for Taxable Years Beginning Prior to January 1, 2005
Income Tax
Fiduciary & Estate Tax
Amended
01/31/2007
810-3-2-.03
Estates, Trusts and Fiduciaries Subject to Alabama Income Tax
Income Tax
Fiduciary & Estate Tax
Amended
10/23/1996
810-3-14-.11
REPEALED, Effective March 12, 2009
Income Tax
Fiduciary & Estate Tax
Repealed
03/12/2009