Yes, Alabama allows resident individuals to claim a tax credit for income taxes imposed by other states. This credit is claimed on Form 40, Schedule CR. A copy of the other state’s return and a copy of the state Schedule K-1 should be included as documentation of this credit.

If the individual does not file an individual income tax return in the other state or the state provides an exclusion of income, include a proforma return calculating the tax at the other state’s rate and a copy of the state Schedule K-1 as documentation of this credit.

Note: Any Pass-Through Entity tax deducted on the Pass-Through Entity’s federal return, which reduces the taxable income reported on the owner’s K-1, should be added back to compute Alabama taxable income.

The MAT system only recognizes that a return is missing.  It does not take into account whether or not you met the filing requirement for that particular tax period.  If you were not required to file a tax return for that tax year, please disregard the notification.

For Individual Income Tax forms mailing addresses, please go to https://www.revenue.alabama.gov/individual-corporate/forms-mailing-addresses/.

Generally, your Alabama Individual Income Tax Return is due on April 15th, unless the 15th is a weekend or holiday, then the return is due the next business day.

For Tax Years Beginning January 1, 2022, see the information below.

Full year residents whose filing status is “Single” must file if gross income for the year is at least $4,500. Full year residents whose filing status is “Married Filing Separate Return” must file if gross income for the year is at least $5,750. Full year residents whose filing status is “Head of Family” must file if gross income for the year is at least $8,200. Those whose filing status is “Married Filing Joint Return” and whose gross income for the year is at least $11,500 must file an Alabama Individual Income Tax Return.

Part year residents whose filing status is “Single” must file if gross income for the year is at least $4,500 while an Alabama resident. Part year residents whose filing status is “Married Filing Separate Return” must file if gross income for the year is at least $5,750 while an Alabama resident. Part year residents whose filing status is “Head of Family” must file if gross income for the year is at least $8,200 while an Alabama resident. Those whose filing status is “Married Filing Joint Return” and whose gross income for the year is at least $11,500 must file an Alabama Individual Income Tax Return while an Alabama resident.

Nonresidents must file a return if their Alabama income exceeds the allowable prorated personal exemption.

For tax years prior to January 1, 2022, please see the Individual Income Tax filing requirement information on https://www.revenue.alabama.gov/individual-corporate/individual-income-tax-filing-information/.

If you know you cannot file your return by the due date, you do not need to file for an extension. You will automatically be granted an automatic six-month extension until October 15th to file. NO EXTENSION FORM (PAPER OR ELECTRONIC) IS REQUIRED TO BE FILED. There is no extension for payments.

If you anticipate that you will owe additional tax on your return you should submit your payment with a payment voucher (Form 40V) by April 15th. Except in cases where taxpayers are abroad, no extension will be granted for more than 6 months. An extension means only that you will not be assessed a penalty for filing your return after the due date. Interest on the additional tax due from the due date of the return and any penalties will be assessed if applicable to your return.

You can obtain the 40V from our forms page https://revenue.alabama.gov/forms/ enter “40V” in the search and select the 40V for the tax year you are paying.

You may also make an extension payment online via https://myalabamataxes.alabama.gov/ or https://www.alabamainteractive.org/taxextension/.