Individual & Corporate Income Tax

ALABAMA DEPARTMENT OF REVENUE

ADMINISTRATIVE CODE

CHAPTER 810-3-15

Deductions for Individuals Generally

TABLE OF CONTENTS

810-3-15-.01 General Provisions 810-3-15-.02 Business Expenses 810-3-15-.03 Interest Expense 810-3-15-.04 Deductibility of Taxes 810-3-15-.05 Depreciation, Amortization, and Section 179 Expense 810-3-15-.06 Depletion 810-3-15-.07 Losses 810-3-15-.08 Expenses and Losses of Farmers - Repealed Effective January 18, 2000 810-3-15-.09 Nontrade or Nonbusiness Expenses 810-3-15-.10 Employee Business Expenses - Repealed Effective January 18, 2000 810-3-15-.11 Proration of Personal and Business Expenses - Repealed Effective January 18, 2000 810-3-15-.12 Moving Expenses 810-3-15-.13 Alimony and Separate Maintenance Payments 810-3-15-.14 Deductions Allowable for Retirement Savings - IRA, SEP and Keogh Plans 810-3-15-.15 Disability Income Exclusion - Repealed Effective January 18, 2000 810-3-15-.16 Medical and Dental Expenses 810-3-15-.17 Charitable Contributions 810-3-15-.18 Conversion of Primary Heating Source to Wood - Repealed Effective January 18, 2000 810-3-15-.19 Optional Standard Deduction 810-3-15-.20 Federal Income Tax Deductions - Individuals 810-3-15-.21 Deductions for Nonresidents 810-3-15-.22 Net Operating Loss Carryover - Repealed Effective January 18, 2000 810-3-15-.23 Amortization of Start-up Expenditures - Repealed Effective January 18, 2000 810-3-15-.24 Adoption Expenses 810-3-15-.25 Contributions to State Industial Development Authority 810-3-15-.26 Qualified Long-term Care Coverage 810-3-15-.27 Deductions for Contributions to Alabama College Education Plans