Alabama Election Campaign Fund is a voluntary contribution option available to taxpayers filing Alabama individual income tax returns. Taxpayers may choose to contribute $1 to either the Alabama Democratic Party or the Alabama Republican Party, or both. If filing a joint return, each spouse may contribute $1 to either party, for a total of $2 per return. These contributions are not tax-deductible and do not reduce the taxpayer’s tax liability. The contribution is indicated on the tax form by checking the appropriate box(es) on the designated line (Line 20 on Form 40).
Contribution Details
- Each individual may contribute up to $1 to either party.
- Joint filers may each contribute $1, totaling $2 per return.
- Contributions are voluntary and not tax-deductible.
- Contributions are made by checking boxes on Form 40 (Line 20).
Source:
Form 40, Alabama Department of Revenue
Disclaimer: Always verify details with the official Federal or State Department of Revenue Forms and Instructions. This information is for general guidance only and does not constitute tax advice. For complex situations, consult a CPA or tax attorney.