No, it isn't needed due to the way AL taxes nonresident income - it just taxes AL income, no prorating.
States follow two basic patterns for calculating tax liability for nonresident returns.
- Determine AGI received from that state. There may be deductions and exemptions that can also be prorated and subtracted from state sourced AGI. This yields taxable income.
- Prorate tax calculated as if a full year resident. This means tax is calculated as if you were a full year resident and then prorate the tax using the ratio of state sourced income divided by total income.
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