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.