Alabama 1099 State Filing Requirements

Alabama (AL)


1099 State Reporting Requirements

  • 1099 Reporting Required:
  • Combined Federal/State Program:
  • State e-Filing Deadline:
  • Direct-to-State Filing if State Withholding:
  • State Income Tax Assessed:
  • State Required Backup Withholding % “Piggyback” :
  • Yes
  • Yes
  • 1/31
  • Yes
  • Yes
  • 0%
  • Name of Agency:
  • Website:
  • Phone Number:
  • E-mail:
  • W-2 State Filing Available :
  • Department of Revenue, Montgomery, AL 36130
  • www.revenue.alabama.gov
  • 205-242-1175
  • N/A
  • Yes, e-filing
Notes:

Electronic Filing required for more than 25 returns with Alabama Tax withheld and If no tax withheld, paper filing required.

All resident payers engaged in a trade or business and making Non-wage payments of fifteen hundred dollars ($1,500) or more within a calendar year to any person (whether a resident or nonresident).

Combined Federal/State Information Return Reporting Program (Under this program, a single magnetic media filing is made with the Internal Revenue Service, and the information required by this Department is extracted by IRS and forwarded to the Department.

Payers who have elected to voluntarily withhold income tax from payments referred to in this section may not participate in the Combined Federal/State Information Return Reporting Program.