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Alabama 1099 Filing Requirements

The State of Alabama Mandates
1099 Filing!

Simplify Your Alabama 1099
with TaxBandits!

  • You can e-file your 1099 with both Federal and State.
  • Distribute recipient copies via Postal Mail and Secure Online Access

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Alabama State Filing

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Alabama 1099 Reporting Requirements

The State of Alabama mandates filing Form 1099 with the state agency under the
following conditions:

Scenario If there is any Alabama State Tax Withholding If there is no Alabama State Tax Withholding
Payments Threshold More than $0 More than $1500 Less than $1500
(but exceeds Federal Threshold*)
Direct State Filing Direct State Filing Direct State Filing CF / SF
Additional Form Reconciliation Form A-3 Not Required Not Required
Due Date January 31, 2024 March 15, 2024

*The federal threshold varies based on the 1099 form types. Learn more about the federal thresholds for each
1099 form

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Note:The State of Alabama mandates direct filing of Form 1099-K if it exceeds the Federal threshold, regardless of withholding conditions. Additionally, if any state tax is withheld, a Reconciliation Form A-3 must be filed along with the 1099-K.

The State of Alabama requires the following Forms:

TaxBandits supports Form 1099 and W-2 filing with both the Federal
and State.

Frequently Asked Questions

Does Alabama require 1099 filing?

Yes, the Alabama Department of Revenue mandates the filing of 1099 Forms for payment made to residents or nonresidents.

  • You must file 1099 forms directly with the state
    • If there is any state tax withholding.
    • If there is no state tax withholding and the total reportable payment exceeds $1500 (Alabama State Threshold)
  • If there is no state tax withholding, and the total reportable payment is less than $1500 but exceeds the Federal threshold, the IRS will automatically forward your federal 1099 forms to the state agency since Alabama is part of the CF/SF program.
1099 Forms Federal Threshold
Form 1099-NEC
Form 1099-MISC
Form 1099-K $20,000
Form 1099-INT
Form 1099-DIV
Form 1099-R
Form 1099-B -
Form 1099-G -
Form 1099-OID $10
Form W-2G
  • $1200 or more from Bingo or slot machines
  • $1500 or more from a keno game
  • $5000 or more from a poker tournament
  • Any other winnings of $600 or more or 300 times the amount wagered
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Note: Form 1099-K must be filed directly with the State agency, regardless of threshold or withholding condition, if you have filed a Form 1099-K with Federal.

What are the 1099 forms does Alabama require?

Alabama requires the filing of the following 1099 forms:

Does Alabama require additional forms when filing 1099 forms?

Yes! If there is any state tax withheld, the State of Alabama requires an additional Form A-3 (Reconciliation) along with Form 1099.

What is Form A-3?

Form A-3 is an Annual Reconciliation used to report the total income taxes withheld from employees/contractors and taxes remitted to the state. It's also used to claim an overpayment refund or pay if the taxes are underpaid.

When is Alabama 1099 due for the 2023 tax year?

The due date to file 1099 with Alabama is based on whether or not state income taxes were withheld.

  • If taxes were withheld, Form 1099 is due by January 31, 2024.
  • If there were no taxes withheld, Form 1099 is due by March 15, 2024.
  • Forms 1099-K is due within 30 days after the Federal due date, i.e., April 30, 2024.

If the due date falls on a weekend or federal holiday, the next business day is the deadline.

What are the requirements to file 1099 electronically with Alabama?

The State of Alabama mandates electronic filing and tax payment if the payer makes a single withholding tax payment of $750 or more. The state also encourages the payers who make lesser payments (< $750) to file electronically.

What are the penalties for not filing or filing 1099 late with Alabama?

  • Late filing of a withholding tax return incurs a penalty of 10% of the tax due or a minimum of $50, whichever is higher.
  • The penalty for late payment of withholding tax is 10% of the tax due.
  • In cases where both return and payment are made late, you will be subjected to both penalties.

Where to mail Alabama 1099 forms?

The Alabama mailing address will vary depending on tax withholding. If taxes were withheld, mail Form 1099s along with Form A-3 to the following address.

Alabama Department of Revenue,
Withholding Tax Section,
P.O. Box 327480,
Montgomery, AL 36132-7480.

If no taxes were withheld, mail 1099 Form to the following address.

Alabama Department of Revenue,
P.O. Box 327480,
Montgomery, AL 36132-7480.

For more information, please visit the State website:

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