Individual taxpayer's returns; liability of innocent spouse.

(a) Every taxpayer having gross income before the deductions allowed by this chapter for the taxable year exceeding the sum of the allowable standard deduction as provided in Section 40-18-15 and the personal exemption as provided in Section 40-18-19, as allowed for his or her respective filing status, shall each year file with the Department of Revenue a return stating specifically the items of gross income, the deductions and credits allowed by this chapter, the place of residence, and post office address.

(b) A taxpayer other than a resident shall not be entitled to the deductions authorized by Sections 40-18-15 and 40-18-15.2 unless the taxpayer files a complete return showing the gross income of the taxpayer both from within and outside the state. Included on every income tax return shall be the name, address, and Social Security number or preparer taxpayer identification number of the person who prepared the return. The taxpayer shall be held liable for any statement made by an agent of the taxpayer with reference to any information required by law to be furnished in connection with that tax return.

(c) Returns shall be filed by the same date as the corresponding federal income tax returns are required to be filed as provided under federal law. The department may grant a reasonable extension of time for filing returns, under rules and regulations as it shall prescribe. Except in the case of taxpayers who are abroad, no extension shall be for more than six months. If the taxpayer has requested an extension of time for the filing of a return, the period during which the return will be considered timely filed shall not expire until 10 days after the department mails to the taxpayer a rejection of the request for an extension of time for filing the return. The return must be signed or otherwise validated by both the taxpayer(s) and, if applicable, the tax return preparer under rules or regulations of the department and must contain a printed declaration that the return is filed under the penalties of perjury.

(d) Every individual who willfully files and signs or otherwise validates under rules or regulations of the department a return which the individual does not believe to be true and correct as to every material particular shall be guilty of perjury and, upon conviction thereof, shall be imprisoned in the penitentiary for not less than one, nor more than five years.

(e) In the event a husband and wife file a joint return, the husband and wife shall be jointly and severally liable for the income tax shown on the return or as may be determined by the department to be due by them to the State of Alabama. Notwithstanding the foregoing, a husband or wife shall be relieved of certain liabilities to the same extent and in the same manner as allowed by the Internal Revenue Code for federal income tax purposes, including Title 26 U.S.C. §§ 6015(b), 6015(c), and 6015(f), as amended from time to time.

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §§388, 394; Acts 1945, No. 39, p. 45; Acts 1945, No. 75, p. 72; Acts 1947, No. 367, p. 254; Acts 1953, No. 693, p. 945; Acts 1955, 1st Ex. Sess., No. 46, p. 80, §1; Acts 1959, No. 112, p. 634; Acts 1965, No. 552, p. 1021, §1; Acts 1969, Ex. Sess., No. 20, p. 44, §1; Acts 1985, No. 85-515, p. 517, §13; Acts 1986, No. 86-375, p. 560; Acts 1987, No. 87-641, p. 1145; Act 98-468, p. 903, §1; Act 98-502, p. 1083, §1; Act 2012-474, p. 1316, §1; Act 2014-146, p. 378, §3; Act 2018-412, p. 1147, §1; Act 2018-453, §1.)