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Withholding Tax

  • Withholding Tax
NOTE: The effective date of change to the Withholding Tax tables is 1/1/2022 per Act 2022-292. Please update withholdings as soon as possible. However, the Department will not require amendment of previous amounts withheld from 1/1/2022 to the date of update in their system. Individual employees will receive a refund on their Individual Income Tax return for 2022 if overpaid when filed.

Employer Withholding Returns
Form A–6 Employer’s Monthly Return of Income Tax Withheld (Revised: December 2021)
*To prepare, file and pay this return on-line.
Form A–1 Employer’s Quarterly Return of Income Tax Withheld(Revised: December 2021)
*To prepare, file and pay this return on-line.
Form A–3 Annual Reconciliation of Alabama Income Tax Withheld (Revised: December 2021)
*To prepare, file and pay this return on-line.
Form 1096/1099 In Lieu of Alabama Form 99 and Form 96, please submit a copy of the Federal Form 1096/1099. Please see mailing link below.
Form 1099-K Per Act 2017-294 Payment Settlement Entities (PSE) are now required to file Form 1099-K with the Alabama Department of Revenue for payees with an Alabama address.
Form 1099-NEC  Nonemployee Compensation. This form is new for 2020.
 
Specifications for Electronic Filing
Form 10 Procedures & Specifications for Electronic Filing of Wage and Tax Information (Revised: October 2015)
Electronic Funds Transfer
Form EFT:001 EFT Authorization Agreement Form for ACH Credit Method Payer(s)
For additional information pertaining to the EFT Payment Program, please call the EFT Hotline at 334-353-7659 (local Montgomery area) or toll free 1-877-256-2447 for a representative

Mailing Addresses for Withholding Forms

Exemption Certificates
Form A4 Employee’s Withholding Exemption Certificate (Revised March 2014)
Forma A4 Certificado para todo Empleado de Exención de Retencion de Ingresos para Pago de Impuestos (Revised February 2016)
Form A4–MS Nonresident Military Spouse Withholding Exemption Certificate (Revised September 2019)

Withholding Requirements for Sales or Transfers of Real Property by Nonresidents

Request for Copy of Withholding Tax Forms
Form 4506–W Request for Copy of Withholding Tax Forms
Specifications for Reproduction of Alabama Withholding Tax Coupons
Specifications Instructions/Specifications for Reproduction of Alabama Withholding Tax Coupons (Forms A–1, A-6 and A–3 )(Revised: April 2015)
Bulk Filer
Form BF–1
Application to Become a Bulk Filer (Revised: May 2016)
Power of Attorney
Form 2848A Power of Attorney and Declaration of Representative