The Taxpayer Assistance Officer provides an independent voice that “speaks” on behalf of taxpayers who may have grievances with ADOR final assessments. Such grievances can be caused by a variety of factors, such as lack of tax knowledge, confusing or erroneous instructions or actions, or lack of response from the department.
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.
