Alabama: 1099 State Filing Requirements

Last modified 5/25/2020 4:58:17 AM EST

The Alabama Department of Revenue mandates filing 1099 forms for payments made to residents or nonresidents. 

Alabama State ID Format
 

• 10-Digit Numeric Format: A sequence of 10 digits. Example: 0000123456

• "R" Prefix Format: The letter "R" followed by 9 digits. Example: R007999999

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

Filing Criteria and Requirements

Criteria 1: If Alabama state tax is withheld

• Payment Threshold: More than $0

• Filing Method: Direct State Filing 

  • You must file a 1099 directly with the state.

• Additional Form Required: Form A-3

  • If you file 1099 forms with TaxBandits, we support Form A-3 at no additional cost.

• Deadline: 

  • Other 1099 forms - January 31, 2025

  • Form 1099 K - April 30, 2025

Criteria 2: If no Alabama state tax is withheld, and payments are $1500 or more

• Payment Threshold: $1500 or more

• Filing Method: Direct State Filing

  • You must file a 1099 directly with the state.

• Additional Form Required: Not required

• Deadline: 

  • Other 1099 forms - March 15, 2025

  • Form 1099 K - April 30, 2025

Criteria 3: If no Alabama state tax is withheld, and payments are less than $1500

• Payment Threshold: Less than $1500

• Filing Method: CF/SF program

  • Combined Federal/State Filing is an IRS program that automatically forwards 1099 forms filed with federal agencies to applicable state tax agencies.

  • TaxBandits supports CF/SF filing at no additional cost, ensuring a seamless reporting process.

• Additional Form Required: Not required

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