Alabama 1099 Reporting Requirements

Does Alabama mandate you file 1099 Forms?

Yes, the Alabama Department of Revenue requires the filing of the 1099 Forms.

Does Alabama participate in the CF/SF program?

Yes, but you need to file 1099 directly with the State Department of Revenue.

What types of 1099 forms does Alabama require?

You must file the required 1099 forms even if there is no state tax withholding.

Does Alabama have any additional requirements when you file 1099 forms?

Yes, the state of Alabama mandates filing the Annual Reconciliation Form A-3 with 1099 forms if there is state tax withholding.

If there is no state tax withholding, you must file 1096 along with the 1099 Forms if you are filing paper.

What is Form A-3?

Form A-3 is an Annual Reconciliation used to report the total income taxes withheld from individuals.

What are the due dates to file 1099 & Form A-3 electronically?

The filing due date for both Form 1099 & A-3 is the last day of January.

What are the requirements when you file 1099 online?

The State of Alabama suggests filing electronically if you are submitting 25 or more 1099s. However, if you have paid your taxes electronically during the year, you are required to file 1099 online.

What is the penalty for filing Federal Form 1099 and Alabama State Form A-3 late?

A penalty of $50 will be imposed for each form not filed on time with the state of Alabama, in addition to the penalty for filing federal form 1099 late. Learn more about the Form 1099 penalties in detail by visiting https://www.taxbandits.com/form-1099-series/1099-misc-penalties/.

Where do I mail 1099 forms for Alabama?

For Form A-3 (with Form 1099s in which AL tax is withheld):

For Form 1096 (with form 1099s in which no AL tax is withheld):

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