When the request for an appeal has been submitted, your documentation will be assigned to an examiner for review. After the documentation review is complete and it is determined that the appealed assessment is not correct, a Taxpayer Assistance Order will be submitted to the Taxpayer Assistance Officer for final review. Once the Taxpayer Assistance Order has been signed, the order will be mailed to you at the current mailing address on file at ADOR (Alabama Department of Revenue).
417 20th Street North
Stop 151
Birmingham, AL 35203
Ph: (205) 761-4876
Fax: (855) 822-2206
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.
