Since Alabama requires a copy of the Federal return to accompany the state return, it's possible that an itemized Federal return will produce a different AGI than one with the standard deduction. Each state has their own rules, but here's the reply I got from the Alabama Dept. of Revenue Help Desk when I emailed them with this question in January 2020 (addresses redacted):
You can e-file your Alabama return. You do not need to mail the Federal Form 8283. You should retain this form with your records.
Thank you.
Sent: Wednesday, February 5, 2020 1:52 PM
To: Help Desk, ERO
Subject: Federal Form 8283
Hello. I am taking the standard deduction on my 2019 Federal Form 1040, but itemizing deductions for my 2019 Alabama Form 40. I would like to e-file both returns using TurboTax, but there’s no way to attach the required Federal Form 8283 to my Alabama electronic return. May I mail my Federal Form 8283 to the Department of Revenue, or do I have to file the entire Alabama return by regular mail? Thank you.
I assume that if Alabama needs further info or documentation, they will ask for it.
