A4 Single Tax Exemption
Diplomatic Sales Tax Exemption Cards The Department’s Office of Foreign Missions (OFM) issues diplomatic tax exemption cards to eligible foreign missions and their accredited members and dependents on the basis of international law and reciprocity. These cards facilitate the United States in honoring its host country obligations under the Vienna Convention on Diplomatic Relations (VCDR),.
$1,500.Married Filing Jointly
As is the case with Federal returns, a married couple will generally pay less Alabama income tax if they file a joint return than they would if they used the Married Filing Separately designation. A couple can file a joint Alabama return if they are legally married on December 31 and living together on that date. Alabama does recognize common law marriages for income tax purposes. If one spouse is a resident of Alabama and the other spouse is a resident of another state, the couple may not file a joint return. They must file as Married Filing Separately.
If a spouse dies during the taxable year, the survivor may still file a joint return for that taxable year; but there is no Surviving Spouse status available for subsequent years as is the case under Federal law. If a spouse dies before the return for the previous year has been filed, the surviving spouse may file a joint return for that previous year, as well as for the year in which the death occurred. An Alabama income tax return cannot be amended after the original due date in order to change the filing status from Married Filing Jointly to Married Filing Separately.
A married couple filing a joint return claims a personal exemption of $3,000.
Married Filing Separately
If a couple is legally married and living together on December 31, they have the option of choosing to file separately rather than filing a joint return. Each spouse reports only his or her separate income, deductions, exemptions and credits. Alabama is not a community property state. When a married couple files separate returns, each spouse is entitled to a personal exemption of $1,500.
Head of Family
Alabama's definition of Head of Household(1) is linked to the federal definition which states that a taxpayer can claim Head of Family status if he is either unmarried or legally separated on December 31, is not a surviving spouse, and meets either of the two tests below:
- Test 1 -The taxpayer provided more than 50% of the cost of maintaining a home that was the main home of his parent, and he can claim that parent as a dependent. It is not necessary that the parent lived in the taxpayer's home; i.e., he may have provided more than half the cost of a separate home for his parent.
- Test 2 -The taxpayer provided more than 50% of the cost for the home where he lived and where one of the following also lived:
- His unmarried child, grandchild, great-grandchild, adopted child, or step-child. The child does not have to qualify as his dependent.
- A married child from the list in Number 1. The married child must qualify as his dependent, except in cases where the married child is being claimed by the taxpayer's divorced spouse as a dependent.
- Any relative that he can claim as a dependent.
An Alabama taxpayer claiming Head of Family Status is entitled to a personal exemption of $3,000.
Proration of Personal Exemption
A part year resident can claim the full personal exemption for his filing status on Form 40. There is no requirement to prorate the exemption amount. However, a nonresident using Form 40NR may claim only a fraction of the otherwise allowable personal exemption for his filing status. The numerator of the fraction is his total income from Alabama sources, and the denominator is his total income from all sources.This page last updated 2/8/13 |
| Form number | Instructions | Form title |
|---|---|---|
| DTF-801 | Instructions on form | Certificate of Indian Exemption for Certain Property or Services Delivered on a Reservation |
| DTF-950 | Instructions on form | Certificate Of Sales Tax Exemption For Diplomatic Missions And Personnel - Single Purchase Certificate |
| FT-123 (Fill-in) | Instructions on form | IDA Agent or Project Operator Exempt Purchase Certificate for Fuel |
| ST-119.1 | Instructions on form | Exempt Organization Exempt Purchase Certificate is available by calling (518) 485-2889 |
| ST-119.5 (Fill-in) | Instructions on form | Exemption Certificate for Hotel or Motel Occupancy by Veterans Organizations |
| ST-120 (Fill-in) | Instructions on form | Resale Certificate |
| ST-120.1 (Fill-in) | Instructions on form | Contractor Exempt Purchase Certificate |
| ST-120.2 (Fill-in) | Instructions on form | Room Remarketer's Exempt Purchase Certificate |
| ST-121 (Fill-in) | Instructions on form | New York State and Local Sales and Use Tax Exempt Use Certificate |
| ST-121.1 (Fill-in) | Instructions on form | Exemption Certificate for Tractors, Trailers, Semitrailers, or Omnibuses |
| ST-121.2 (Fill-in) | Instructions on form | Exemption Certificate for Purchases of Promotional Materials |
| ST-121.3 (Fill-in) | Instructions on form | Exemption Certificate for Computer System Hardware |
| ST-121.4 (Fill-in) | Instructions on form | Textbook Exemption Certificate |
| ST-121.5 (Fill-in) | Instructions on form | Exempt Use Certificate for Operators of Internet Data Centers (Web Hosting) |
| ST-121.9 (Fill-in) | Instructions on form | New York State and Local Sales and Use Tax Exempt Purchase Certificate for Certain Property and Services Used in Dramatic and Musical Arts Performances |
| ST-122 | Instructions on form | Exempt Purchase Certificate for an Agent of a New York Governmental Entity; available by calling (518) 485-2889 |
| ST-123 (Fill-in) | Instructions on form | IDA Agent or Project Operator Exempt Purchase Certificate - Effective for projects beginning on or after June 1, 2014. See also: TSB-M-14(1.1)S, Sales Tax Reporting and Recordkeeping Requirements for Industrial Development Agencies and Authorities |
| ST-124 (Fill-in) | Instructions on form | Certificate of Capital Improvement |
| ST-125 | Instructions on form | Farmer’s and Commercial Horse Boarding Operator's Exemption Certificate |
| ST-126 | Instructions on form | Exemption Certificate for the Purchase of a Racehorse |
| ST-129 (Fill-in) | Instructions on form | New York State and Local Sales and Use Tax Exemption Certificate - Tax on occupancy of hotel or motel rooms |
| ST-860 (Fill-in) | Instructions on form | Exemption Certificate for Purchases Relating To Guide, Hearing and Service Dogs |
| ST-930 (Fill-in) | Instructions on form | Certification of Tax Status of Information or Entertainment Services Provided Via Telephony or Telegraphy or Telephone or Telegraph Services |
| TP-385 (Fill-in) | Instructions on form | Certification of Residential use of Energy Purchases |
A4 Single Tax Exemption Requirements
Other information
A4 Single Tax Exemption Deadline
A4 Single Tax Exemption 2021
- HOW TO CLAIM YOUR WITHHOLDING EXEMPTIONS 1. IF YOU ARE SINGLE, $1,500 personal exemption is allowed. (a) if you claim full personal exemption ($1,500) write a letter “S” (b) if you claim no personal exemption write the figure “0” (Note: If you claim no personal exemption on Lines 1 or 2, you cannot claim dependents on Line 3.).
- Please note that Act 2015-504 does not impact the ability of military spouses to submit Form A4-MS, Nonresident Military Spouse Withholding Tax Exemption Certificate. Form A4-MS may continue to be accepted by employers for those employees who are claiming exemption from Alabama’s income tax withholding requirements based on the provisions of.