Alabama Tax Tribunal Finds Resident Taxpayer Eligible for Credit for Income Tax Paid to Georgia

The Alabama Tax Tribunal Nov. 3 found that Taxpayer was eligible for credit for individual income tax paid to Georgia. Taxpayer challenged the Department of Revenue’s (DOR) determination that she was a state resident. Taxpayer contended that her 2020 domicile was Georgia. Taxpayer stated that she moved to Georgia and signed a lease on an apartment in Georgia. Taxpayer also stated that she worked from her house in Alabama due to the pandemic. Taxpayer worked part-time for a university in Alabama and worked full-time for another university in Georgia. The tribunal noted that: 1) Taxpayer failed to meet her burden ...