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Fiduciary Income Tax

  • Fiduciary Income Tax


Section 40-18-25, Code of Alabama 1975.

Taxable net income earned from all sources by resident estates or trusts. Income with business situs in Alabama or from real property located in Alabama by non-resident trusts and estates.

When adjusted gross income is $1,500 or more:

  • 2 percent on the first $500 of taxable income
  • 4 percent on the next $2,500
  • 5 percent on all over $3,000



Exemption credit of $1,500 on net income.

Portion necessary to reimburse the Property Tax Relief Fund for Homestead Exemptions. The remaining balance to the Education Trust Fund.