Individual taxpayers who have e-filed their 2021 tax return do not need to file an amended return to take advantage of the enhanced Alabama federal income tax deduction. ALDOR will automatically recompute the federal income tax deduction for eligible individual taxpayers who e-filed prior to the passage of Act 2022-37. However, at this time, paper filers and MAT filers who have already filed their 2021 tax return will need to file an amended return.

The ALDOR has created a webpage that will be continually updated with additional information as such information becomes available. https://revenue.alabama.gov/arpa-tax-relief/

The ALDOR has commended ASCPA for spearheading efforts to push for the tax relief in Act 2022-37, with specific recognition of Karen Miller, University of Alabama for her assistance in with ALDOR’s Income Tax Administration Division to review the calculation method ensuring that Alabama taxpayers are getting the full relief afforded under this legislation.