This is inaccurate and untrue. They were not a nonresident and a part-year resident at the same time, they were one each for a distinct portion of the year. The original poster is correct that both form 40 and form 40NR are required by AL in the situation they have described, as per outlined below:
You MUST Use Both Form 40 and Form 40NR If:
You had sufficient income to require the filing of
a part-year return and also had income from Alabama
sources while a nonresident during the same tax year. In
this case, both the total personal exemption and the dependent exemption must be claimed on the part-year
resident return. No exemption can be claimed on the
nonresident return. The part year resident return should
include only income and deductions during the period of
residency, and the nonresident return should include
only income and deductions during the period of non -
residency.
