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.
• 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。

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.
• 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。

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:

• 阿拉巴马州收养税收优惠
• 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)**
• 港口信贷
• 支付给其他国家的税款的抵免
• 双学年学分
• Growing Alabama Credit***
• Innovating Alabama Credit***
• Rural Physician Credit
• Alabama Enterprise Zone Act Credit
• Credit for Taxes Paid to a Foreign Country
• 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.

**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:

• 煤炭信贷
• 2011年充分就业法
• 退伍军人就业法--雇主信贷
• Veterans Employment Act – Business Start-up Expenses Credit
• Qualified Irrigation/Reservoir System Credit
• 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
• Storm Shelter Credit
• Volunteer Emergency Responders Tax Credit
• Neighborhood Infrastructure Incentive Plan Credit*
• 阿拉巴马州电影回扣

*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.

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

Identity thieves have many ways to obtain your personal information. However, there are a number of precautions you can take to minimize your risk. This video provides five tips you can use to protect yourself against identity theft and fraud.

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.

• Respond immediately to any notice received from ALDOR; follow the notice instructions or call the number provided.
• 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。

Once your return is accepted by ALDOR, you may be asked to complete a five-minute ID Confirmation Quiz. The ID Confirmation Quiz is part of an effort designed to protect your identity and your tax refund. Once you have completed the quiz and your identity has been confirmed, ALDOR will continue processing your tax return. Those taxpayers asked to take the quiz will receive notification by mail sent to the address on the return. The notification will include specific instructions for completing the quiz.

Tax-related identity theft occurs when someone uses your stolen Social Security number to file a tax return claiming a fraudulent refund. Generally, a criminal will use your SSN to file a false return early in the year. You may be unaware you are a victim until you receive a notice from ALDOR or try to file your taxes and learn one already has been filed using your SSN.

If you have registered at My Alabama Taxes and have access to your Individual Income Tax account, you can opt-in to a service that will notify you when ALDOR receives Individual Income Tax returns that have been filed using your Social Security number. This service can help alert you to the possibility that criminals have your information and are using it to steal money from you and the state. You can opt-in by logging into your My Alabama Taxes account and following the link "Notify Me of Filed Returns."

My Alabama Taxes is the convenient and secure way to access a variety of ALDOR's online services. In My Alabama Taxes you can quickly and easily file tax returns, make payments, view letters, manage your accounts, and conduct other common transactions with ALDOR.

是的，阿拉巴马州税务局将在每周二晚上向TOP发送最新的账户信息。

抵消是指阿拉巴马州税务局拦截你的所得税退税，并将退税用于欠阿拉巴马州的余额。如果在180天内没有收回全部欠款，阿拉巴马州税务局可以抵消未来的联邦付款，以满足你的州税债务。

美国税法》第6402(e)条允许联邦退税被抵消，以收取拖欠的州所得税义务。31 U.S.C. § 3720A和其他法律授权阿拉巴马州税务局与国内税收局（IRS）和美国财政部财政局-债务管理部门签订协议，以拦截或抵消联邦退税和联邦支付的阿拉巴马州所得税债务。

根据阿拉巴马州法律，有四种不同的申请状态。

单身
已婚者提交联合申报
已婚者单独报税
家庭户主
申报状态的解释

州和联邦法律授权阿拉巴马州税务局与美国国税局（IRS）和财政服务局-债务管理部签订协议，拦截或抵消联邦退税和联邦支付的阿拉巴马州所得税债务。

有关免征阿拉巴马州所得税的收入清单，请访问。免税收入项目清单

如果您对财政部抵消计划（TOP）或您从美国财政部债务管理局收到的通知有疑问，请联系美国财政部抵消计划（TOP）呼叫中心，电话是1-800-304-3107。许多州和联邦机构通过TOP抵消债务。你从财政服务局-债务管理部收到的通知将概述要求抵消你的联邦所得税退税的州机构（或机构）的名称，以及这些机构的联系信息。每一次抵扣都会发出一封信。

所有的收入都要缴纳阿拉巴马州的所得税，除非州法律特别豁免。关于应税收入的例子，请访问。应税收入清单

阿拉巴马州税务局没有抵消第一或第二笔经济影响（刺激）付款的未偿债务。经济影响（刺激）付款是由美国财政部批准和分配的。阿拉巴马州在法律上不能抵消社会保险金；但是，美国国税局会抵消一定比例的未缴联邦税。请拨打1-800-829-1040联系国税局。

阿拉巴马州或阿拉巴马州任何县、市或市镇的债务利息，以及美国或其任何属地的债务利息。

没有。阿拉巴马州税务局不收取费用。但是，美国财政部财政服务局-债务管理部门会收取一笔费用（22.58美元），用于抵消联邦退税以支付税款。财政局-债务管理局将在向阿拉巴马州税务局发送资金之前扣除该费用。