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View All General FAQs

Does Taxpayer Advocacy grant innocent spouse relief?

Alabama law allows relief from an Alabama liability when:

  • The liability was caused by the unreported or incorrectly reported income of a person on a joint return
  • The person requesting relief has proof that he or she did not know, and did not have reason to know, the income was omitted or reported incorrectly
  • Under the circumstances, it is inequitable to hold the person responsible for tax on the unreported or incorrectly reported income
  • The person was granted relief from a federal tax balance under Section 6015 of the Internal Revenue Code.
Related FAQs in General

417 20th Street North
Stop 151
Birmingham, AL 35203

Ph: (205) 761-4876

Fax: (855) 822-2206

Visit the Individual & Corporate Income Tax Division

Forms

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.