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- If I am a resident of Alabama, but work in another state or country, am I required to file an Alabama tax return?
If I am a resident of Alabama, but work in another state or country, am I required to file an Alabama tax return?
Yes. According to Reg. 810-3-2-.01-Individuals domiciled within Alabama (residents) are taxable on their income, whether earned within or without Alabama, subject to certain exclusions and exemptions as provided under Alabama income tax law, regardless of their physical presence within Alabama at any time during the taxable year. Alabama residents should file a Resident Individual Income Tax Return, Form 40 or 40A, each year.
Related FAQs in General
417 20th Street North
Stop 151
Birmingham, AL 35203
Ph: (205) 761-4876
Fax: (855) 822-2206
Submit the following:
- Verification of driver’s license for state of residency
- Copy of return filed with state of residency
- Copy of motor vehicle / tag registration
- Copy of voter registration
- Homestead documentation
- Leave and Earnings Statements
- Supporting documentation that verifies the income was not earned/received from Alabama sources
Note: A non-resident who earned/received income from Alabama sources is subject to Alabama income taxes
Note: Income earned/received by an Alabama resident from outside sources is subject to Alabama income taxes
Yes. According to Reg. 810-3-15-.21 –Nonresident individuals receiving taxable income from property owned or business transacted (including wages for personal services) within Alabama are taxable on such income from within Alabama. They should file a Nonresident Individual Income Tax Return, Form 40NR, each year.
Yes. According to Reg. 810-3-2-.01-Individuals domiciled within Alabama (residents) are taxable on their income, whether earned within or without Alabama, subject to certain exclusions and exemptions as provided under Alabama income tax law, regardless of their physical presence within Alabama at any time during the taxable year. Alabama residents should file a Resident Individual Income Tax Return, Form 40 or 40A, each year.