Alabama State Income Tax Data Sheet


© 2019

Tax Bracket (Single) [2] Tax Bracket (Couple) [3] Marginal Tax Rate
$0+ $0+ 2.00%
$500+ $1,000+ 4.00%
$3,000+ $6,000+ 5.00%

Alabama, as well as several other states, effectively double bracket widths for married couples filing jointly. In addition, Alabama allows some or all of federal income tax paid to be deducted from state taxable income.

For lower-income filers, the Alabama Standard Deduction is reduced to 20% of their declared income if this amount is less then their applicable standard deduction. Additionally, the Alabama Dependent Exemption amount varies based on taxable income. The dependent exemption is $1,000 for taxpayers with a state AGI of $20,000 or less, $500 with an AGI from $20,001 to $100,000, and $300 with AGI over $100,000.

Alabama State Income Tax Deductions

Income tax deductions are expenses that can be deducted from your gross pre-tax income before determining your taxable income.

Alabama Standard Deduction

The Alabama standard deduction is $2,500.00 for individuals and $7,500.00 for married couples filing jointly. The standard deduction may be chosen instead of filing an itemized deduction on your Alabama tax return.

Alabama Personal Exemptions

Alabama's personal income tax exemptions include a personal exemption of $1,500.00. You can deduct one single exemption from your gross income if you are responsible for supporting yourself financially.

Alabama Dependent Deduction

Alabama has a dependent exemption of $1,000.00. You may claim one dependent exemption for each of the children, relatives, or others who live with and are supported by you as described § 152 of the IRC (Internal Revenue Code).

Alabama Itemized Deductions

Alabama allows itemized deductions, and you can claim the same itemized deductions on your Alabama tax return as you do on your Federal tax return. You must choose between itemizing your deductions and choosing the Alabama standard deduction, so it's generally only worth itemizing your deductions if your itemized total is more then the Alabama and Federal standard deductions.

Alabama State Income Tax Data Sheet


© 2019

Web Resources:

Department of Revenue Website:

Alabama Tax Forms:

Alabama Income Tax Information:

Alabama Tax Refund Portal:

Important Tax Addresses:

Tax Return Without Payment
Alabama Department of Revenue
P.O. Box 154
Montgomery, AL 36135-0001;

Tax Return With Payment
Alabama Department of Revenue
P. O. Box 2401
Montgomery, AL 36140 -0001;

Alabama Department of Revenue
P. O. Box 327464
Montgomery, AL 36132-7464;