As long as your spouse's income is from wages for services performed in AL, her income is exempt from AL taxes and you do not need to file an AL tax return.
The exceptions noted by @JohnB5677 are for items like rental income, or sale of an AL property for example.
As you note she must meet all the conditions in the link.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
