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.

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  • 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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