Alabama allows you to claim certain dependents on your Alabama return even if those dependents were not claimed on your federal return. This section is used to enter qualifying dependents who meet Alabama's dependency requirements but were not included as dependents on the federal return.
Pathway to this entry is:
Alabama State Return > Basic Information > Dependents Not Claimed on the Federal Return
When Should I Complete This Section?
Complete this section if:
- You have a dependent who qualifies under Alabama law.
- The dependent was not claimed on your federal return.
- You are eligible to claim an Alabama dependent exemption for that individual.
The dependent must meet Alabama's relationship and support requirements.
Who Can Be Claimed as an Alabama Dependent?
A taxpayer may be allowed an Alabama dependent exemption for an individual who:
- Is related to the taxpayer in a qualifying relationship recognized by Alabama law.
- Received more than 50% of their support from the taxpayer during the tax year.
- Meets Alabama's dependency requirements.
Support may include amounts paid for:
- Food
- Housing
- Clothing
- Medical care
- Education
- Other living expenses
Even if the dependent was not claimed on the federal return, the dependent may still qualify for an Alabama dependent exemption if all Alabama requirements are met.
A dependent who does not meet Alabama's support requirements generally cannot be claimed for an Alabama dependent exemption.
Qualifying Relationships
The dependent must be related to the taxpayer in one of the following ways:
Children and Direct Descendants
- Son
- Daughter
- Stepson
- Stepdaughter
- Legally adopted child
- Grandchild
Parents and Grandparents
- Parent
- Grandparent
- Stepfather
- Stepmother
Siblings and Their Families
- Brother
- Sister
- Stepbrother
- Stepsister
- Nephew
- Niece
Extended Family
- Uncle
- Aunt
In-Law Relationships
- Mother-in-law
- Father-in-law
- Brother-in-law
- Sister-in-law
- Son-in-law
- Daughter-in-law
What Information Will I Need?
When entering a dependent, you may need to provide:
- Name.
- Social Security Number.
- Date of birth.
- Relationship to the taxpayer.
- Information supporting the dependency claim.
Enter all information exactly as it appears on the dependent's Social Security card and other supporting records.
Why Would a Dependent Not Be Claimed on the Federal Return?
Examples may include:
- The taxpayer chose not to claim the dependent on the federal return.
- The dependent qualified under Alabama rules but was not needed for federal tax purposes.
- The federal return was filed before all dependency information was available.
- Other circumstances where the dependent was not included on the federal return but still qualifies under Alabama law.
How Does This Affect My Alabama Return?
Adding a qualifying dependent may:
- Increase the number of Alabama dependents claimed.
- Increase Alabama exemptions.
- Reduce Alabama taxable income.
- Increase an Alabama refund.
- Reduce the amount of tax owed.
The impact depends on your individual tax situation.
Important Information
- A dependent entered in this section must meet Alabama's dependency requirements.
- You must generally provide more than 50% of the dependent's support during the tax year.
- The dependent must be related to you in one of Alabama's qualifying relationships.
- Only enter dependents who were not claimed on the federal return.
- Enter the dependent's information exactly as it appears on official records.
- Supporting documentation may be required if Alabama requests verification of the dependency claim.
- Keep records showing the dependent's relationship and support received during the year with your tax records.
Additional Information
Review each dependent carefully before making an entry in this section. If a dependent qualifies under Alabama law but was not claimed on the federal return, entering that individual here may allow the Alabama return to calculate the appropriate dependent exemption.