Alabama taxes residents on all income. You can be a resident by domicile, or by keeping a home in the state and spending enough days there.
You are a Alabama resident if you are domiciled in Alabama, or if you maintain a permanent place of abode in the state and spend more than 7 months (~214 days) there. A non-domiciliary who keeps a home in Alabama or spends more than seven months in the state is presumed a resident, and the presumption is rebuttable.
Alabama treats a non-domiciliary as a resident when two things are true in the same year: you maintain a permanent place of abode in the state, and you spend more than 7 months (~214 days) there. Meet both and Alabama taxes you as a resident even if your true home is elsewhere. A non-domiciliary who keeps a home in Alabama or spends more than seven months in the state is presumed a resident, and the presumption is rebuttable.
Alabama does not spell out how partial days are counted, so count conservatively and keep records. Days add up across every trip during the year, not just one stay.
In an audit the burden is on you to prove the days you were outside the state. A contemporaneous day-by-day log, backed by phone, card, and travel records, is the strongest defense.
DayStayed counts your days in Alabama automatically and warns you before you cross the line.
Maintaining a permanent place of abode in Alabama and spending more than 7 months (~214 days) in the state during the year, even if you are domiciled elsewhere.
Alabama does not spell out how partial days are counted, so count conservatively and keep records.
Residents are taxed on all income for the year.
Track your days by state automatically and keep an export ready before anyone asks for it.
