Information Return Filing Requirements (1099)

Federal information returns (1099s) must be provided to the payee by January 31 of the year following the year of the payment. Copies must be filed with ALDOR by March 15 following the end of the year unless Alabama income tax was voluntarily withheld. If Alabama income tax was withheld, the returns are due with the Form A-3 and any W-2s by January 31.

Paper 1099 information returns without tax withheld should be mailed to:
Alabama Department of Revenue
PO BOX 327489
MONTGOMERY AL 36132-7489

Electronic filing – In lieu of submitting paper copies of information returns to ALDOR, payers may participate in the Combined Federal/State Reporting Program if no Alabama income tax was withheld. Under this program, payers register with the Internal Revenue Service and file their information returns with the Internal Revenue Service. The Internal Revenue Service then provides this information to Alabama. Prior approval from ALDOR is not required. For more information, see https://www.irs.gov/filing/e-file-information-returns.

Payers who have elected to voluntarily withhold Alabama income tax from non-wage payments cannot participate in this program. 1099 Information returns that report Alabama tax withheld must be submitted with Form A-3 (see Annual Reconciliation instructions). Any 1099s with Alabama income tax withholding must be submitted through My Alabama Taxes along with the Form A-3. Visit Instructions: Electronic Filing of Form A-3, Forms W-2 and/or 1099 for more information.

Additional Filing Requirements for 1099-K
Payment settlement entities, third-party settlement organizations, electronic payment facilitators, and third parties acting on behalf of payment settlement entities are required by the Wholesale to Retail Accountability Act to file duplicate federal form 1099-K information returns with the Alabama Department of Revenue. The 1099-K information returns are due within 30 days of the filing due date required by the IRS and are to be filed through file upload in My Alabama Taxes which uses the same file layout as the IRS FIRE system. For additional 1099-K information, visit https://revenue.alabama.gov/sales-use/wrap/.