AmyC
Expert Alumni

State tax filing

You have other taxes on your federal return. You need to allocate the AL portion from 0 to all of it being AL related. You may need to view your federal return and look for these items. From AL instructions, page 19:

Other taxes (line 8). In addition to the above taxes, you can also deduct: 

(a) City, County, and Occupational Tax as reported on your W-2. 

(b) State Unemployment Insurance Tax (S.U.I.). Employees were not required to pay S.U.I. Tax in 2023 since the full amount was paid by their employer. However, if S.U.I. Tax was paid to a state other than Alabama, it may be deducted. 

(c) Federal Gift Taxes. Federal gift taxes are deductible only if you are the person making the gift and you paid the tax. (The person receiving the gift cannot claim this deduction even though he paid the tax.) 

(d) Personal Property Taxes. This tax must be based on the value alone. For example, if part of the fee you paid for the registration of your car was based on the car’s value and part was based on its weight, you can deduct only the part based on value. 

(e) Generation-Skipping Transfer (GST) Taxes. Generation-skipping transfer taxes imposed on income distributions by 26 U.S.C. 2601 are deductible if you paid or accrued the taxes within the taxable year. 

 

Taxes You CANNOT Deduct include but are not limited to State income taxes. (If you paid state income taxes to another state, you may be entitled to a tax credit. See instructions for Schedule CR for further information.) 

State and local sales taxes. Income tax you paid to a foreign country. 

Taxes you paid for another person. License fees (marriage, driver’s, dog, hunting, pistol, etc.).

Civil Service Retirement contributions (State or Federal). 

Federal excise tax on personal property, transportation, telephone, and gasoline. 

Customs duties. Gasoline tax. State utility taxes. Tax on liquor, beer, wine, cigarettes, and tobacco. Car inspection fees. 

Taxes you paid for your business or profession. (Use Schedule C, C-EZ, E, or F to deduct these business expenses.) 

Assessments for sidewalks or other improvements to your property.

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