AL Tax Filing Information
February 24, 2024
FAQ
February 24, 2024

February 24, 2024

AL Residency

AL Residency

Residents are individuals who are domiciled in Alabama regardless of their physical presence within Alabama at any time during the taxable year.

  • Alabama residents who work in a foreign country, and who intend to return to the United States, remain residents of Alabama.
  • A married couple will be presumed to have the same domicile, unless clearly established otherwise.
  • A minor child will be presumed to have the same domicile as the custodial parent or guardian.
  • Individuals not domiciled within Alabama who maintain a permanent place of abode within Alabama, or who spend more than a total of seven months (whether or not consecutive) of the taxable year within Alabama, are presumed to be residents.

Part-year residents are individuals who move into or out of Alabama during the year. Part-year residents who are required to file Form 40, and who had income from Alabama sources while a nonresident, must also file Form 40NR.

Nonresidents are individuals who are domiciled outside Alabama.

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