Alabama Tax Tribunal Finds Income of Taxpayer Working Remotely From Idaho Taxable to State

The Alabama Tax Tribunal March 8 affirmed the Department of Revenue’s (DOR) individual income tax assessment for tax year 2020 against Taxpayer, who was working remotely from Idaho. Taxpayer appealed, contending that he relocated to Idaho with the intention of making a permanent change in residence. He gave up the lease for his apartment in Alabama, he voted in the 2020 election in Idaho, and he maintained an Alabama driver’s license through 2021 only because the license was still valid. The tribunal found that, even though Taxpayer abandoned his Alabama domicile, he was clearly engaged in a regular and legal ...