Alabama’s filing requirement is based on the federal estate tax credit allowed under the federal estate tax law. As a result of the federal tax changes enacted in 2001, estates where the decedent’s date of death is after December 31, 2004, are not required to file with Alabama.
Read the Legal Opinion on the Alabama Estate Tax.
Visit the Forms page for individual income tax forms. Search by form number, title of the form, division, tax category, and/or year.