If you are an employee, the most common reason you owe instead of getting refund is that your withholding is incorrect. If there are any changes in your work (more earnings, two jobs etc) or family situation (got married, had children etc.), you can ask your employer for an Alabama with-holding exemption certificate to change the amount taken from your paycheck. Also, if you have other income (investments, retirement, etc.) you should make estimated payments.
@shish555