• Tax filing requirements vary depending on personal factors in the State of Alabama.alabama flaggen symbol image by Marty Kropp from Fotolia.com
  
  Under Alabama state law, different rules apply to different people as to whether or not they must file state income taxes. Factors include marriage, residency and source of income. Likewise, members of the armed forces have unique rules applied to them.
  
  

Full-Year and Part-Year Residents

• As of the 2009 tax season, a full-year or part-year resident of Alabama who is single must file taxes if his gross income was $4,000 a year, while a non-married head of the family must file taxes if his gross income was $7,700 a year. A married couple filing jointly must file if their combined gross income was at least $10,500 a year, while a married person filing separately must file if her annual gross income was at least $5,250.
  
  A full-year resident is someone who is domiciled in Alabama, or has established a permanent home. A part-year resident is someone who lives in Alabama, but has a permanent residence outside of the state.
  
  

Nonresident

• Nonresidents will have to pay taxes if they received payments from Alabama sources for services rendered within the state, and the total payment exceeds the allowable prorated exemption. To assess your prorated exemption, refer to Form 40NR, the nonresident tax return, and follow the instructions to calculate your status.
  
  

Military Personnel

• For tax purposes, an Alabama resident who joins the Armed Forces is still considered liable for Alabama taxes, even if he maintains no place of residence in Alabama. On the other hand, a nonresident member of the Armed Forces stationed in Alabama is not required to file income taxes in Alabama unless she earned income from Alabama sources other than military pay.