I had a small income ( $158) from a DST property located in Alabama (AL). I am an AL non resident
In a different post, I asked if I have to file a return for AL, the answer was:
You are required to file an Alabama (AL) return if as a nonresident your income is over the allowable prorated exemption (full year resident amounts are $3,000 for married filing jointly and $1,500 for single). AL Instructions
I am still confused about how to calculate the prorated exemption?
Let's say the total income is $100,000 and the Alabama income is $10
Would my prorated calculation be 100,000 /10 = 10,000 or 10/100,000 = 0.0001 ?
2. What number I need to use? Is it the total income or the taxable income? In my return, those are 2 different numbers: the taxable income is the total income minus deductions.
