Alabama: 1099 State Filing Requirements
4.3k views |Last modified 9/9/2024 3:17:35 AM EST | Added by TaxBandits Team

The Alabama Department of Revenue mandates filing 1099 forms for payments made to residents or nonresidents. Below are the details you need to know: 

Requirements
You must file 1099 forms directly with the state under the following conditions:

• If there is any state tax withholding.
• If there is no state tax withholding and the total reportable payment exceeds $1500 (Alabama State Threshold). 

Note: 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 Combined Federal/State Filing (CF/SF) program. 

Required 1099 Forms

Alabama also requires the filing of the following 1099 forms: 

• 1099-NEC
• 1099-MISC
• 1099-K
• 1099-INT
• 1099-DIV
• 1099-R
• 1099-B
• 1099-G
• 1099-OID
• W-2G

Additional Requirements

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

Due Date
The due date to file 1099 with Alabama is based on whether state income taxes were withheld: 

• If taxes were withheld, Form 1099 is due by January 31, 2024.
• If no taxes were 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.

Note: If the due date falls on a weekend or federal holiday, the deadline will be the next business day. 

For more information about Alabama's 1099 filing requirements, click here.