For 2020:
Full year resident                                                                                                                 gross income of at least
Single                                                                   Single                                                        $4,000
                                                                            HOH                                                          $7,700
Married                                                                 Filing jointly                                               $10,500
                                                                            Filing separate                                            $5,250    
 
Part year resident
Single                                                                 Single                                                          $4,000 while AL resident
                                                                          HOH                                                            $7,700 while AL resident
Married                                                               Filing jointly                                                 $10,500 while AL resident
                                                                          Filing separate                                             $5,250 while AL resident
 
Non Resident
Single or HOH       
Married (joint or separate)                                                                                                      Over the allowable    
                                                                                                                                             pro-rated exemption