The IRS is not supporting the transmission of the 1099-NEC forms to the states in the Combined Federal/State Filing Program for the 2020 tax year.
1099-NECs with Alabama tax withheld should be submitted with the A-3 Annual Reconciliation of Alabama Income Tax Withheld by January 31, 2021.
1099-NECs without Alabama tax withheld may be submitted via paper by March 15, 2021 to:
Alabama Department of Revenue
P.O. Box 327489
Montgomery, AL 36132-7489