Some dependents who qualify to be claimed on a federal return may not qualify as a dependent under Alabama law. This section is used to identify dependents claimed on the federal return who do not meet Alabama's dependency requirements.
Pathway to this entry is:
Alabama State Return > Basic Information > Federal Dependents Not Eligible to Be Claimed on the AL Return
Why Would a Federal Dependent Not Qualify for Alabama?
Federal and Alabama dependency rules are not always identical.
A dependent claimed on the federal return may not qualify for the Alabama dependent exemption if the individual does not meet Alabama's support and relationship requirements.
If a dependent claimed federally does not qualify for Alabama purposes, they should be entered in this section so the Alabama return can be calculated correctly.
What Is an Alabama Dependent?
Under Alabama law, a dependent is an individual other than the taxpayer or spouse who:
- Received more than 50% of their support from the taxpayer during the tax year; and
- Is related to the taxpayer in a qualifying relationship recognized by Alabama law.
Who Qualifies as a Dependent for Alabama Purposes?
Qualifying relationships include:
Direct Family Members
- Son
- Daughter
- Stepson
- Stepdaughter
- Legally adopted child
- Parent
- Grandparent
- Grandchild
In-Law Relationships
- Mother-in-law
- Father-in-law
- Brother-in-law
- Sister-in-law
- Son-in-law
- Daughter-in-law
Other Relatives
- Brother
- Sister
- Stepbrother
- Stepsister
- Stepfather
- Stepmother
- Uncle
- Aunt
- Nephew
- Niece
The dependent must also meet the support requirements in order to qualify.
When Should I Complete This Section?
Complete this section if:
- You claimed a dependent on your federal return; and
- The dependent does not qualify under Alabama's dependency rules.
The program will remove the Alabama dependent exemption for that individual while leaving the federal return unchanged.
What Information Will I Need?
You may need:
- The dependent's name.
- The dependent's Social Security Number.
- The dependent's relationship to you.
- Information regarding the support provided during the year.
Review each federal dependent carefully before completing this section.
How Does This Affect My Alabama Return?
Removing a dependent from the Alabama return may:
- Reduce the number of Alabama dependents claimed.
- Change Alabama exemptions.
- Increase Alabama taxable income.
- Reduce an Alabama refund or increase the amount owed.
The impact depends on the taxpayer's specific situation.
Important Information
- A dependent claimed on the federal return is not automatically eligible for the Alabama dependent exemption.
- Alabama requires both a qualifying relationship and that the taxpayer provide more than 50% of the dependent's support.
- Do not remove a dependent unless they fail to meet Alabama's dependency requirements.
- Changes made in this section affect only the Alabama return and do not change the federal return.
- Keep records supporting the dependency determination with your tax records.
Additional Information
If you are unsure whether a dependent qualifies for Alabama purposes, review both the relationship and support requirements before making an entry in this section. Properly identifying federal dependents who do not qualify for Alabama can help ensure your Alabama return is calculated accurately.