An alternating current light-emitting device and the fabrication method thereof is disclosed. The alternating current light-emitting device includes at least one alternating current micro-die light-emitting module formed on a substrate and composed of at least two micro-dies connected to one another. The micro-dies, each includes at least two active layers, are electrically connected by a conductive structure, such that the active layers of the micro-dies take turns emitting light during positive and negative half cycles of alternating current, thereby providing a full-scale light-emitting area for all-time light emission.