Act 2017-294 was signed into Law by the Governor of Alabama on May 16, 2017, and became effective August 1, 2017. This Act requires PSE’s to file Form 1099-K with the Alabama Department of Revenue for payees with an Alabama address. In addition, Rule 810-3-26-.03 has been issued for additional guidance.

Due date: Forms 1099-K are due within 30 days after the federal due date on or before April 30 each year. If the federal due date falls on a weekend or holiday, the due date will be the next business day to allow for the full 30 days.

Extensions: If the IRS grants a federal Form 8809 30-day extension to file your 1099-K returns, the due date for filing with ALDOR is also extended 30 days. If the IRS grants a second 30-day extension, the due date for filing with ALDOR is also extended an additional 30 days.

PSEs must file Forms 1099-K in My Alabama Taxes. Once logged in, the “File1099-K” link is located under the Business section at the top left side of the My Alabama Taxes home page under the “Other Actions” tab.

If you do not have a My Alabama Taxes account or do not see the “File 1099-K” link after logging in, call us at 334-353-0440. Ask for help in submitting your Forms 1099-K when calling.

Specifications: The filing format for Forms 1099-K is identical to the guidelines issued in IRS Publication 1220. PSEs may upload the same files in My Alabama Taxes which they submitted to the IRS sorted for Alabama addressed payees. No additional specifications are needed.

Please remember that you cannot upload the 1099-K informational returns with Alabama until after you have filed them with the IRS.

Note: Form 10 located on our website contains specifications for filing employee W2s and cannot be used for filing Forms 1099-K.