Alabama Administrative Code Chapter 810-3-78 — Credit For Tax Withheld

810 Alabama Department of Revenue

Ala. Admin. Code r. 810-3-78-.01 Credit For Tax Withheld

(1) An employee or other payee from whose wages or other remuneration income tax is withheld, and/or a recipient of proceeds from a wager from which income tax was withheld pursuant to §40-18-91, Code of Ala. 1975, is allowed a credit for the amount withheld on his or her income tax return for the tax year during which the tax was withheld.

(2)(a) Credit will be allowed only if a copy of the withholding statement, Form W-2, is attached to the return.

(b) In the case of withholding from proceeds of a wager, credit will only be allowed if a copy of the statement required to be furnished the recipient under Rule 810-3-75-.01, is attached to the return of the claimant of the credit.

(c) In the case of withholding from a nonwage payment, credit will only be allowed if a copy of the Form 1099 or other information return is attached to the return of the claimant of the credit.

(3) A fiscal year taxpayer is allowed a credit on the fiscal year return for income taxes withheld during the calendar year which ends within the fiscal year. For example, a taxpayer having a fiscal year ending July 31, 2014, is entitled to credit for tax withheld during calendar year 2013.

History

• Author: Neal Hearn
• Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-18-78.
• Adopted September 30, 1982. Amended June 17, 1988; Amended February 8, 1989, filed March 20, 1989; effective April 24, 1989. Amended: Filed August 26, 1994; effective September 30, 1994. Amended: Filed May 3, 2000; effective June 7, 2000. Amended: Filed July 17, 2015; effective August 21, 2015. Amended: Published October 31, 2024; effective December 15, 2024.