IRS regulations have no authority on jurisdiction for divorce purposes. Both Alabama and New York require six months of continuing residency in the state before a divorce action may be filed. Residency means having a Domicile in the state and the intent to permanently reside therein.

If by your working in NY, you have resided therein for at least six months, and yo do not intend to return to AL after your work is completed, then you can file in NY.

Your spouse may challenge your assertion of NY jurisdiction. You will have to show some evidence of your intent to remain in NY. For example, if your spouse continues to reside in AL, and you simply haven't gotten around to changing your drivers license and auto, then you can assert NY residency.

If your spouse resides in NY with you, and you have both resided therein for at least six months, then you can file for divorce in NY without any difficulties.

The biggest problem occurs where your spouse continues to reside in AL, because even if you can satisfy the NY residency requirement, all of your property would have to be divided by an AL court, because that's where the property and your spouse are located -- and it would be unfair for your spouse to have to appear in NY, where he/she has no minimum contact with NY state.

In short:

1. If you live in NY for six months continuously; and
2. If your spouse resides with you in NY;
3. Then you can file in NY.
4. If your spouse lives in AL;
5. Then you can file in NY, but it will be a waste of effort, because you won't be able to resolve anything concerning your property rights;
6. If you have not lived in NY for six months continuously, then you must file for divorce in AL.

Hope this helps.

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