According to Alabama Revenue link below, she would need to file a return if: Full year residents whose filing status is "Single" must file if gross income for the year is at least $4,000. Full year residents whose filing status is "Married Filing Separate Return" must file if gross income for the year is at least $5,250. Full year residents whose filing status is Head of Family" must file if gross income for the year is at least $7,700. Those whose filing status is "Married Filing Joint Return" and whose gross income for the year is at least $10,500 must file an Alabama income tax return. <a rel="nofollow" target="_blank" href="
https://revenue.alabama.gov/incometax/itfaq01.cfm">https://revenue.alabama.gov/incometax/itfaq01.cfm...>
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