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  • 如何申请无需个人所得税纳税人预先认证的抵免?

如何申请无需个人所得税纳税人预先认证的抵免?

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

 

*阿拉巴马州责任法案减免 - 奖学金授予组织 (SGO) 部分 - 向 SGO 保留捐赠的流程保持不变。只有直通实体申报者才需要在 "我的阿拉巴马州税务"(My Alabama Taxes)中完成新的预认证流程,以便在阿拉巴马州责任法案抵免转给 SGO 成员时,对其捐赠进行预认证。

 

**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。

Related FAQs in Individual Income Tax, Tax Incentives
    • 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.