Who must file an Alabama individual income tax return?
You must file a resident return if ...
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Your marital status at the end of 2009 was:
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and your filing status is:
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and your gross income was at least:
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Single (including divorced and legally separated)
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Single
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$4,000
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Head of Household
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$7,700
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Married and living with your spouse at the end of 2009 (or on the date your spouse died)
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Married, joint return
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$10,500
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Married, separate return
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$5,250
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