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Special Rules A nonresident taxpayer who receives income from Alabama sources or for performing services file both the Alabama Nonresident Form 40NR and the Alabama Part-year Form 40. Schedules with instructions Form 40NR Schedules A B D E FORMS Form 40 Individual Income Tax Return for full year residents of Alabama and also part-year residents of Alabama. Form 40NR Nonresident Individual Income Tax Return for nonresidents of Alabama. Form 40ES to make estimated tax payments. Revenue....
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