• • You must train a minimum of 30 hours each year through either of these methods:
    • Participate in organized training in a class approved for use in fire service or emergency medical services in providing service as a firefighter.

• • • Participate in organized training in a class approved for use in rescue squad and emergency medical services in providing service as a rescue squad member.

• • The Volunteer Emergency Responders Tax Credit is a tax credit available to a qualified volunteer firefighter or a qualified rescue squad member. To be qualified, you must meet certain criteria as a volunteer firefighter or an emergency medical technician or paramedic and obtain certain approved training each year.

• • Individuals may be required to substantiate that eligibility requirements have been met for each year in which the credit is claimed.

• • You should report the approved credit amount on the Schedule OC when you file your Alabama tax return.

• • ALDOR will review and verify credit requests in the order that they are received. We will send an email and/or My Alabama Taxes message to the email address/account used to submit the credit request when this process is complete.

• • • If the credit amount requested is reduced or if the credit request is disallowed, we will provide additional information  through My Alabama Taxes.

• • If approved, you should claim the amount approved on your Alabama tax return.

• • You can obtain a copy of the certificate at Forms.

• • Yes. You must apply for the credit each year for which you are planning to file an Alabama tax return and claim the credit.

• • If you qualify, you must pre-certify your credit prior to filing your Alabama tax return, by submitting a completed copy of the Emergency Responders Tax Credit Certificate to the Alabama Department of Revenue (ALDOR) through My Alabama Taxes. Note: If you are signing the certificate as both the Volunteer Emergency Responder and the certifying supervisor, documentation should be included to verify that you are the department head.

• • Pre-certification can be completed with or without a My Alabama Taxes account, but the submission MUST be made for the taxpayer listed on the certificate, even when filing a joint return. Read detailed instructions for submitting credit requests through My Alabama Taxes.

• • No, the credit cannot be combined if you have multiple certifications and/or licenses.

• • The credit is $300 for a taxpayer who is a certified volunteer firefighter or a licensed EMT-Basic.

• • The credit is $600 for a taxpayer who is a certified volunteer firefighter II or a licensed Advanced EMT or EMT-Paramedic.

• • It is important to note that the credit is not refundable or transferrable, nor can it decrease a taxpayer’s tax liability to less than zero.

• • You may claim the credit January 1, 2023, through the 2027 tax year, unless extended by an act of the Legislature.

• • A Qualified Volunteer Firefighter is an active volunteer firefighter;

• • A member of a volunteer fire department as recognized by the State Forestry Commission;

• • Certified by the Alabama Firefighter’s Personnel Standards and Education Commission as a firefighter or licensed by the Alabama Department of Public Health as an Emergency Medical Services Provider.

• • A Qualified Rescue Squad Member is an active member of an organized rescue squad of a city, town, county or other subdivision of the state or a public corporation;

• • A member of the Alabama Association of Rescue Squads (AARS);

• • Licensed by the Alabama Department of Public Health as an Emergency Medical Services Provider.

是的，阿拉巴马州允许居民个人就其他州征收的所得税申请税收抵免。该抵免可在 40 号表的附表 CR 中申请。作为此项抵免的证明文件，应包括其他州的申报表副本和该州附表 K-1 的副本。

如果个人未在其他州提交个人所得税申报表，或该州提供了收入免税额，则应提供一份按其他州税率计算税款的形式申报表和州附表 K-1 的副本，作为此项抵免的证明文件。

注意：在被传递实体的联邦申报表上扣除的任何被传递实体税款，如果减少了所有者 K-1 报表上的应纳税所得额，则应在计算阿拉巴马州应纳税所得额时将其加回来。

如果个人纳税人在申请抵免过程中需要帮助，或对可用的税收抵免有疑问，请致电 334-353-9770 联系个人所得税审计和上诉部门。

拥有 My Alabama Taxes 账户的个人应完成以下步骤：

• 使用用户 ID 和密码登录。
• 滚动到页面的个人所得税部分，选择税收优惠框中的 "提交抵免申请"。
• 输入信贷申请所需的信息：信贷类型、申报期、信贷金额，并上传附件（包括收到的核实信贷授权的文件）。选择 "下一步"。
• 审查步骤4中输入的信息。选择 "上一步 "来编辑信息，或选择 "提交 "来发送信贷申请进行审查。

没有 My Alabama Taxes 账户或无法创建账户的个人应完成以下步骤：

• 访问 My Alabama Taxes 主页 (www.myalabamataxes.alabama.gov)。
• 滚动到 "个人 "框，点击 "提交个人信贷申请"。
• 输入所需的纳税人信息：法定全名、社会保险号、电子邮件地址和联系电话。选择 "下一步"。
• 输入信贷申请所需的信息：信贷类型、申报期、申请的信贷金额，并上传附件（包括收到的用于核实信贷授权的文件）。选择 "上一步 "返回步骤 3 编辑信息，或选择 "下一步 "审查信贷申请。
• 审查步骤4中输入的信息。选择 "上一步 "来编辑信息，或选择 "提交 "来发送信贷申请进行审查。

如果抵免额来自于通过实体出具的 K-1 表，则抵免申请将由通过实体提交，个人无需采取任何行动。抵免申请必须由实体提交并经阿拉巴马州税务局批准后，方可在个人所得税申报表中进行抵免。 在将抵免额分配给申请抵免额的个人之前，每个被分配抵免额的实体都必须完成预认证程序。 有关通过实体进行抵免预认证的更多信息，请访问https://revenue.alabama.gov/tax-incentives/。

这些抵免将在纳税人申报抵免时进行审批。以下是无需个人所得税纳税人通过 "我的阿拉巴马州税务"（My Alabama Taxes）进行预先认证的抵免：

• 阿拉巴马州收养税收优惠
• 从不及格公立学校转入非不及格公立或非公立学校的学分
• 阿拉巴马州问责法》信贷--奖学金授予组织（SGO）部分*
• 投资抵免（阿拉巴马就业法）**
• 港口信贷
• 支付给其他国家的税款的抵免
• 双学年学分
• 阿拉巴马州信贷增长***
• 阿拉巴马信贷创新***
• 乡村医生信贷
• 阿拉巴马州企业区法》信贷
• 向外国缴纳税款的抵免
• 所得税资本抵免

*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.

**投资抵免（阿拉巴马就业法案）--该抵免的审批由商务部管理。一旦商务部批准了年度认证，ALDOR 将通知投资公司通过 "我的阿拉巴马州税务 "完成分配表。请参见 https://revenue.alabama.gov/tax-incentives/。

*** 阿拉巴马州信贷增长计划和阿拉巴马州信贷创新 计划 - 向教育发展组织保留捐赠的程序保持不变。

所有需要预先认证的抵免必须通过 My Alabama Taxes（我的阿拉巴马州税务）提交。个人报税者可通过 "我的阿拉巴马州税务"（My Alabama Taxes）中的个人所得税账户，或从 "我的阿拉巴马州税务"（My Alabama Taxes）中的 "其他链接"（Other links）菜单中选择 "提交抵免申请"（Submit a Credit Claim）选项，提交必要信息。需要个人所得税申报者预先认证的抵免项目有

• 煤炭信贷
• 2011年充分就业法
• 退伍军人就业法--雇主信贷
• 退伍军人就业法》--创业费用抵免
• 合格灌溉/蓄水池系统抵免
• 2013年阿拉巴马州历史修复税收优惠
• 学徒制税收优惠
• 2017年阿拉巴马州历史修复税收优惠
• 2019年铁路现代化法
• 风暴庇护所信贷
• 应急志愿者税收抵免
• 邻里基础设施激励计划信贷*
• 阿拉巴马州电影回扣

*邻里基础设施激励计划抵免--该抵免已于 2015 年到期。不过，可能仍有一些个人所得税申报者有资格申请这一抵免，因为可申请抵免的期限为 10 年。

前配偶对联合报税的最终评估仍负有个人责任，即使双方已共同商定只有一方负责付款。这种决定对阿拉巴马州税务局没有约束力。

请按照你从收款服务部收到的最近的帐单信函底部的指示操作。如果你有任何问题，请致电334-353-8096联系税收合规官员。支票或汇票的抬头应是阿拉巴马州税务局。在支票上一定要写上你的评估号码和账户号码。当使用社会安全号码时，请使用以下格式掩盖该号码。XXX-XX-1234。

将您的付款邮寄到以下地址。
阿拉巴马州税务局
收费服务部
P.O. Box 327820
Montgomery, AL 36132-7820

要进行支付和在线查看您的账户，请访问"我的阿拉巴马州税务"。

需要亲临现场吗？点击这里找到离你最近的纳税人服务中心地点并进行预约。

任何使用 "阿拉巴马州税务局 "主网页登录的公司，应直接通过"阿拉巴马州税务局 "网站在线提交扣押答案和/或付款。

身份盗窃是指有人获取您的个人信息，如社会保险号、信用卡或银行账号、密码等，用于诈骗或犯罪。在以下情况下，您可能是身份盗窃的受害者：

• 别人以你的名义报了税。
• 在你没有报税的那一年，你有一个逾期的余额或收款行动。
• 你发现国税局对你从未工作过的雇主的工资记录进行了确认。

预防身份盗窃的提示。

税收。安全。一起。

安全峰会发起了一项宣传活动www.irs.gov/individuals/taxes-security-together，以更好地告知你需要在网上和家里保护你的个人、税务和财务数据。人们继续成为聪明的网络犯罪分子的猎物，他们欺骗人们提供社会安全号码、账户号码或密码信息。反过来，犯罪分子以各种方式使用这些信息，包括提交虚假的纳税申报。

保护自己免遭身份盗窃

身份窃贼有很多方法获取你的个人信息。不过，您可以采取一些预防措施将风险降到最低。本视频为您提供了防止身份盗窃和欺诈的五个小窍门。

其他资源

• Identity Theft.gov（联邦贸易委员会）。
• 从身份盗窃中恢复 (联邦贸易委员会)
• 国税局身份保护提示（国税局）
• 保护你的投资（社会安全局）
• 身份保护。预防、检测和受害者援助（国税局）
• 联邦贸易委员会。与税收有关的身份盗窃 (联邦贸易委员会)

If you were affected by the IRS Get Transcripts breach, please know that we have taken internal steps within our system, noting that you were affected by the IRS Get Transcripts data breach. You will automatically be notified when ALDOR receives a tax return that has been filed using your Social Security number, alerting you to the possibility that criminals have your information and are using it to steal money from you and the state. You will be sent a verification code and will be asked to verify whether or not you filed a return by going to My Alabama Taxes and clicking on the "Verify My Return" link.

• 收到 ALDOR 发出的任何通知后，应立即做出反应；按照通知上的说明操作或拨打所提供的电话号码。
• 如果你没有收到通知，请致电334-353-9770联系我们的合规部。
• 填写 INV ID1 表 -身份盗窃宣誓书，并邮寄到表上的地址。
• 继续缴税并提交报税表，即使您必须使用纸质报税表。在纸质报税表中包括：身份盗窃宣誓书、有照片的身份证件（驾驶执照或无驾驶执照的身份证件）复印件，以及一份额外的身份证明，如水电费账单或银行对账单。

ALDOR 接受您的退税申请后，可能会要求您完成五分钟的身份确认测验。身份确认测验是旨在保护您的身份和退税的一部分。一旦您完成测验并确认身份，ALDOR 将继续处理您的报税表。被要求参加测验的纳税人将收到寄往报税表上地址的邮件通知。通知中将包括完成测验的具体说明。