These credits will be subject to an approval process when the tax return is filed claiming the credit. The following are credits that do not require pre-certification by an individual income taxpayer through My Alabama Taxes:
- Crédito fiscal por adopción en Alabama
- Credit for Transferring from Failing Public School to Nonfailing Public or Nonpublic School
- Alabama Accountability Act Credit – Scholarship Granting Organization (SGO) portion*
- Investment Credit (Alabama Jobs Act)**
- Crédito portuario
- Crédito por impuestos pagados a otros Estados
- Crédito de doble matriculación
- Growing Alabama Credit***
- Innovating Alabama Credit***
- Rural Physician Credit
- Alabama Enterprise Zone Act Credit
- Credit for Taxes Paid to a Foreign Country
- Crédito de capital del impuesto sobre la renta
*Alabama Accountability Act Credit – Scholarship Granting Organization (SGO) portion – The process for reserving a donation to an SGO remains unchanged. Only pass-through entity filers are required to complete the new pre-certification process in My Alabama Taxes for donations made to an SGO when the Alabama Accountability Act Credit is passed through to its members.
**Investment Credit (Alabama Jobs Act) – The approval of this credit is managed through the Department of Commerce. Once the Department of Commerce has approved the annual certification, ALDOR will notify the investing company to complete an allocation schedule through My Alabama Taxes. See https://revenue.alabama.gov/tax-incentives/.
***Growing Alabama Credit and Innovating Alabama Credit – The process for reserving a donation to an EDO remains unchanged.