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.
Read the Legal Opinion on the Alabama Estate Tax.
Read the law §40-15-1 through 40-15-21, Code of Alabama 1975
Visit the Forms page for individual income tax forms. Search by form number, title of the form, division, tax category, and/or year.
- Form EST-1 Application for Estate Tax Waiver
- Form EST-123 Application for Refund of Estate Tax
- IT: AFF-1 Affidavit of Estate Tax