The Alabama Department of Revenue provides the following information in the Instruction Booklet for 2005 returns.
| You Must File an Alabama Return If: | Your Resident Status Is | Your Marital Status Is | Your Filing Status Is | And Your Gross Income Is At Least |
|---|---|---|---|
| Full Year Resident | Single (including divorced or legally separated) | Single or Head of Family | $1,875 |
| Married and living with spouse, or surviving spouse | Married filing jointly | $3,750 | |
| Married filing separately | $1,875 | ||
| Part Year Resident | Single (including divorced or legally separated) | Single or Head of Family | $1,875 during Alabama residence period |
| Married and living with spouse, or surviving spouse | Married filing jointly | $3,750 during Alabama residence period | |
| Married filing separately | $1,875 during Alabama residence period | ||
| Nonresident | Single (including divorced or legally separated) | Single or Head of Family | More than the prorated exemption |
| Married and living with spouse, or surviving spouse | Married filing jointly | ||
| Married filing separately | |||
The chart above will change significantly for 2007 returns due to the modification of the standard deduction amounts and the dependent exemption amounts in the recently passed tax reform bill.
Even if you don't have enough income to be required to file based on the table, if you are due a refund of Alabama tax withheld, the only way to get it is to file an Alabama income tax return. The instructions also point out that a taxpayer domiciled in Alabama must consider all of her income, no matter where it is earned, for purposes of this test.