Does an employer have to certify an employee with the Alabama Department of Revenue (ADOR) by proving the unemployment status of the employee? According to the Alabama Department of Revenue, "the employer must have certification of the unemployment status of an employee from the Department of Industrial Relations (DIR) before the deduction can be claimed on the employer’s Alabama income tax return; however, the employer does not need to attach or send the verification to ADOR with the tax return. The employer must retain the certification with the employer's tax records in order to verify the deduction if requested by ADOR in an audit or examination of the employer's return." |