Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-3-2.1 - EXEMPT INCOME FOR FOREIGN MISSIONARY SERVICE
Section 810-3-2.1-.01 - Exempt Income For Foreign Missionary Service
Universal Citation: AL Admin Code R 810-3-2.1-.01
Current through Register Vol. 43, No. 02, November 27, 2024
(1) After December 31, 1983, all missionary service income earned by a person engaged in foreign missionary service is exempt (excluded from gross income) if
(a)
the person is physically present in a foreign country or countries for a
minimum of twenty-four (24) months, and
(b) the person is appointed or employed by a
church or other like religious organization.
(2)
(a)
1. Only service as a foreign missionary
qualifies for the exclusion in paragraph (1) above. Other foreign service, such
as governmental appointments, does not qualify for the exclusion.
2. Missionary service not performed in a
foreign country or countries does not qualify for the exclusion or for the
computation of the 24 month qualifying period.
3. Service as a missionary in a territory or
possession of the United States or within the Commonwealth of Puerto Rico does
not qualify as foreign service.
(b)
1. The
24 months of qualifying service need not be performed consecutively nor must
the 24 month period begin on or after January 1, 1984.
(i) EXAMPLE: The taxpayer has served 24
months (not necessarily consecutively) as a foreign missionary prior to January
1, 1984. The taxpayer returns to foreign missionary service during 1984. All
income earned as a foreign missionary in 1984 may be excluded from the Alabama
income tax return for that period.
2. If a taxpayer receives foreign missionary
service income, but has not met the 24 month foreign service requirement on or
before the date the return for such year is filed (including extensions of time
to file), such foreign missionary service income shall be included in gross
income for the year earned. However, if the 24 month foreign service
requirement period is subsequently met before the expiration of the statute of
limitations for claiming a refund for such year, an amended return may be filed
to exclude such prior foreign missionary service income and a claim for refund
filed. Generally, such a refund claim must be filed within three years of the
date the tax for such year was paid (or deemed to be paid, if paid by
withholding or estimated payments). See Reg.
810-14-1-.19 for limitations on
refund claims.
(3) Income earned from foreign missionary service for periods prior to January 1, 1984, may not be excluded from gross income even though such service may qualify for the 24 month period of required foreign service.
Authors: Mary L. Gifford and John H. Burgess
Statutory Authority: Code of Ala. 1975, § 40-18-2.1.
Disclaimer: These regulations may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.