Individual taxpayers needing assistance with the credit claim process or who have questions about available tax credits should call the Individual Income Tax Audit and Appeals Division at 334-353-9770.

Individuals that have a My Alabama Taxes account should complete the following steps:

• Log in to using your user ID and password.
• Scroll to the Individual Income Tax portion of the page and select “Submit a Credit Claim” located in the Tax Incentives box.
• 신용 청구에 대해 요청된 정보(신용 유형, 제출 기간, 신용 금액 및 첨부 파일 업로드)를 입력합니다(크레딧 승인을 확인하기 위해 받은 문서 포함). "다음"을 선택합니다.
• 4단계에서 입력한 정보를 검토합니다. "이전"을 선택하여 정보를 편집하거나 "제출"을 선택하여 검토를 위해 신용 청구를 보냅니다.

Individuals that do not have a My Alabama Taxes account and are unable to create one should complete the following steps:

• Go to the My Alabama Taxes homepage (www.myalabamataxes.alabama.gov).
• Scroll to the “Individuals” box and click “Submit an Individual Credit Claim.”
• Enter the requested taxpayer information: full legal name, Social Security number, email address, and contact number. Select “Next.”
• Enter the requested information for the credit claim: Credit Type, Filing Period, Credit Amount Requested, and upload attachments (include documentation received to verify the authorization of the credit). Select “Previous” to return to Step 3 to edit the information or “Next” to review the credit claim.
• 4단계에서 입력한 정보를 검토합니다. "이전"을 선택하여 정보를 편집하거나 "제출"을 선택하여 검토를 위해 신용 청구를 보냅니다.

If the credit is from a Schedule K-1 issued by a pass through entity, the credit claim will be submitted by the pass-through entity, and no action is required by the individual. The credit claim must be submitted by the entity and approved by the Alabama Department of Revenue before the credit will be allowed on an individual’s income tax return. The pre-certification process must be completed by each entity that was allocated a credit until the credit is allocated to the individual claiming the credit. Additional information about credit pre-certification for pass-through entities can be found at https://revenue.alabama.gov/tax-incentives/.

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:

• 앨라배마 입양세 세액 공제
• 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)**
• 포트 크레딧
• 다른 주에 지불된 세금에 대한 세액공제
• 이중 등록 크레딧
• Growing Alabama Credit***
• Innovating Alabama Credit***
• Rural Physician Credit
• Alabama Enterprise Zone Act Credit
• Credit for Taxes Paid to a Foreign Country
• 소득세 자본 공제

*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.

All credits that require pre-certification must be submitted through My Alabama Taxes. Individual filers can remit the necessary information through their individual income tax account in My Alabama Taxes, or by selecting the “Submit a Credit Claim” option from the “Other links” menu in My Alabama Taxes. The credits that require pre-certification by individual income tax filers are:

• 석탄 크레딧
• 2011년 완전고용법
• 재향 군인 고용법 - 고용주 신용
• Veterans Employment Act – Business Start-up Expenses Credit
• Qualified Irrigation/Reservoir System Credit
• 2013 앨라배마 역사 재활 세금 공제
• 견습생 세금 공제
• 2017 앨라배마 역사 재활 세금 공제
• 2019 년 철도 현대화 법
• Storm Shelter Credit
• Volunteer Emergency Responders Tax Credit
• Neighborhood Infrastructure Incentive Plan Credit*
• 알라바마 필름 리베이트

*The Neighborhood Infrastructure Incentive Plan Credit – This credit expired in 2015. However, there may be some individual income tax filers that still qualify to claim this credit since there is a 10-year period over which the credit can be claimed.

전 배우자는 공동 세금 신고서에 입력 된 최종 평가에 대해 개별적으로 책임을지며, 당사자 중 한 명만이 지불에 대한 책임이 있다는 데 상호 동의하더라도 마찬가지입니다. 이러한 결정은 알라바마 세무부에 구속력이 없습니다.