Who can I claim as an Alabama dependent?

For your dependent to qualify as an Alabama dependent, they must be someone other than yourself or your spouse who received over 50% of his or her support from you during the tax year. The dependent must also be related to you. Check the list of eligible relationships if you are unsure whether or not your dependent qualifies.

You cannot claim a foster child, friend, cousin, yourself, or your spouse as a dependent under Alabama law.

You can claim a dependent who qualifies who was born or who died during 2025 if he or she met the qualifications for an Alabama dependent while alive.