Alabama 1099 Filing Requirements 2024

Yes, the Alabama Department of Revenue requires filing 1099 Forms even when the taxes are not withheld.

Yes, even if there is no state tax withholding, the Alabama Department of Revenue requires the filing of W2 Forms.

Yes. The state of Alabama requires additional forms to file along with Form W2 .
Alabama has an additional form A-3 (Reconciliation) to be sent if there is a state tax withheld.

Yes, you're filing your 1099 forms online in Alabama, you also need to include another form called A-3 (Reconciliation) along with your Form 1099 .

Form A-3 serves as an Annual Reconciliation, utilized for the reporting of the aggregate income taxes withheld from employees or contractors, along with the remittance of taxes to the state. Additionally, it functions as a means to request a refund for overpayments or to make payments in case of tax underpayment

The filing deadline for 1099 forms in Alabama is based on whether state income taxes were withheld:

• Taxes Withheld: Due date- January 31.
• No Taxes Withheld: Due Date - March 15.

The deadline for filing Forms W-2 and A-3 with Alabama is January 31.

Note: If these dates fall on a weekend or a federal holiday, the deadline shifts to the next working day.

If you fail to file the W-2 Forms with Alabama within the deadline, you will encounter a penalty up to $ 50 for each form.

If you fail to file the 1099 Forms with Alabama within the deadline, you will encounter a penalty up to $ 50 for each form.

If you are submitting 25 or more 1099s, the state of Alabama requires you to file electronically. However, if you paid your taxes electronically during the year, you must also file Form 1099 electronically.

Register for a free account on Tax1099 and electronically file your 1099 forms before the due date.

You can send your Form 1099, Form W-2s, and Form A-3 to the address below:
Alabama Department of Revenue,
Withholding Tax Section,
P.O. Box 327480,
Montgomery, AL 36132-7480