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Who Must File A Return?

The Alabama Department of Revenue provides the following information in the Form 40 Instructions.


You Must File an Alabama Return If:
Your Resident Status IsYour Marital Status IsYour Filing Status IsAnd Your Gross Income Is At Least
Full Year ResidentSingle (including divorced or legally separated)Single$4,000
Head of Family$7,700
Married and living with spouse, or surviving spouseMarried filing jointly$10,500
Married filing separately$5,250
Part Year ResidentSingle (including divorced or legally separated)Single$4,000 during AL residence period
Head of Family$7,700 during AL residence period
Married and living with spouse, or surviving spouseMarried filing jointly$10,500 during Alabama residence period
Married filing separately$5,250 during Alabama residence period
NonresidentSingle (including divorced or legally separated)Single or Head of FamilyMore than the prorated exemption
Married and living with spouse, or surviving spouseMarried filing jointly
Married filing separately

The chart above changed significantly for 2007 (and later) returns due to the modification of the standard deduction amounts and the dependent exemption amounts in the 2006 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.

This page last updated 2/8/13


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