It does not include nontaxable benefits. See page 8 of the instructions to find out which types of income you should include. Other Filing Requirements Refunds. Even if your gross income was less than the amounts shown, you must file a return to get a refund if Alabama income tax was withheld from any amounts paid to you. This is true regardless of their physical presence within Alabama at any time during the taxable year.
Domicile is where one lives, has a permanent home, and has the intention of returning when absent.
Domicile may be by birth, choice, or operation of law. Each person has one and only one domicile which, once established, continues until a new one is established coupled with the abandonment of the old. If an Alabama resident accepts employment in a foreign country for a definite or indefinite period of time with the intent of returning to the United States, the individual remains an Alabama resident and all income, wherever earned, is subject to Alabama income tax. This is true even if the taxpayer leaves no property in Alabama. However, any income earned in Alabama would be subject to Alabama income tax as a nonresident.