A “dependent” as defined under Alabama law is an individual other than the taxpayer and his or her spouse who received over 50% of his or her support from the taxpayer during the tax year and is also related to the taxpayer in one of the following relationships:
- Son
- Daughter
- Stepson
- Stepdaughter
- Legally adopted child
- Parent
- Grandparent
- Grandchild
- Brother
- Sister
- Stepbrother
- Stepsister
- Stepmother
- Stepfather
- Mother-in-law
- Father-in-law
- Brother-in-law
- Sister-in-law
- Son-in-law
- Daughter-in-law
- If related by blood:
NOTE: You cannot claim a foster child, friend, cousin, yourself, or your spouse as a dependent under Alabama law.