Alabama State 1099 Tax Filing

Does Alabama require state 1099 tax filing?

Yes, Alabama requires all 1099 forms to be filed with the Alabama Department of Revenue.

Which forms does Alabama require?

Alabama requires all forms 1099 with AL withholding to be submitted, which may include:

1099-A 1099-G 1099-MISC 1099-QA
1099-B 1099-INT 1099-NEC 1099-R
1099-C 1099-K 1099-OID 1099-S
1099-CAP 1099-LS 1099-PATR 1099-SA
1099-DIV 1099-LTC 1099-Q 1099-SB

In addition to Forms 1099, Alabama requires Form A-3State of Alabama Annual Reconciliation of Alabama Income Tax Withheld, to be filed.

How must Forms 1099 be filed with Alabama?

Alabama accepts paper filing and electronic filing. However, employers submitting 25 or more Forms 1099 are required to file electronically.

Does Alabama participate in Combined Federal/State Filing?

Yes, Alabama participates in Combined Federal/State Filing. If you utilize CF/SF when filing your 1099s, the IRS will forward the information to the Alabama Department of Revenue and you will not have to do so yourself.

However, if state withholding is reported, then you must file these forms along with the associated Form A-3 directly with the Alabama Department of Revenue through their My Alabama Taxes portal.

What are the Due Dates for Alabama 1099 Reporting?

Alabama has two different deadlines for 1099 reporting. These are based on tax withheld. Forms 1099 and A-3 are due by:

  • Taxes withheld: January 31
  • No taxes withheld: March 15

What are the 1099 penalties for Alabama?

The delinquent, or late-filing, penalty for Alabama is equal to 10% of the tax due or $50, whichever is greater. The $50 penalty applies, even if there is no tax due.

What is the responsible state agency?

Alabama Department of Revenue
50 N. Ripley Street
Montgomery, AL 36104
(334) 242-1170

What about other states?

Alabama Florida Louisiana Nebraska Oklahoma Vermont
Alaska Georgia Maine Nevada Oregon Virginia
Arizona Hawaii Maryland New Hampshire Pennsylvania Washington
Arkansas Idaho Massachusetts New Jersey Rhode Island West Virginia
California Illinois Michigan New Mexico South Carolina Wisconsin
Colorado Indiana Minnesota New York South Dakota Wyoming
Connecticut Iowa Mississippi North Carolina Tennessee
Delaware Kansas Missouri North Dakota Texas
District of Columbia Kentucky Montana Ohio Utah

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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