Who Must File 1099 Forms in Alabama?
Any individual or entity conducting business in Alabama that makes non-wage payments of $1,500 or more within a calendar year to any person (resident or nonresident) is required to:
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Issue the appropriate Form 1099 to the payee.
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File a copy of the Form 1099 with the Alabama Department of Revenue.
This includes payments reported on various 1099 forms, such as 1099-NEC, 1099-MISC, 1099-INT, and others.
Filing Deadlines
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With Alabama State Tax Withheld:
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Due Date: January 31.
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Filing Method: Electronic filing is mandatory if submitting 25 or more forms or if taxes were paid electronically during the year.
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Filing Methods
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Electronic Filing:
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Required if submitting 25 or more 1099 forms.
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Also required if taxes were paid electronically during the year.
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Use the My Alabama Taxes (MAT) portal for electronic submissions.Tax1099
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Paper Filing:
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Permitted if submitting fewer than 25 forms and taxes were not paid electronically.
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Mailing Addresses:
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With Tax Withheld:
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Alabama Department of Revenue
Withholding Tax Section
P.O. Box 327480
Montgomery, AL 36132-7480
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Without Tax Withheld:
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Alabama Department of Revenue
P.O. Box 327489
Montgomery, AL 36132-7489
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