Alabama
State Annual Filings
Form | Filing Requirements | Corrections |
|---|---|---|
1099-LTC 1099-S 1099-SA W-2G | Direct filing of all forms reporting $1500 or more in payments, or forms that have state withholding. | Corrections of directly filed forms are completed on paper. Only the corrected statements are required. |
1099-B 1099-DIV 1099-G 1099-INT 1099-MISC 1099-NEC 1099-OID 1099-PATR 1099-R | File forms through IRS Combined Federal/State Program when reporting $1500 or more, and no withholding. Direct filing required of forms that have state withholding. For payers not participating in the CFS program, we apply the $1500 threshold for direct filing in addition to the state withholding requirement. | Corrections of directly filed forms are completed on paper. Only the corrected statements are required. |
1099-K | Direct filing required of forms as per 1220 format where recipient state or taxable state is Alabama. | Corrections of directly filed forms are completed on paper. Only the corrected statements are required. |
W-2 | Direct filing required of all W-2s that have dollars to report where the taxable state is Alabama. | Corrections of directly filed forms are completed on paper. Only the corrected statements are required. |
Filing Due Date
Last day of JanuaryFiling Method
Electronic UploadElectronic Filing URL
Filing Format
Modified EFW2 format for all annual filings to report withholding. File forms without withholding via paper.CFS Participant
YesAdditional Information
- Alabama requires reporting of all 1099-Ks. ONESOURCE Tax Information Reporting includes 1099-K filing through state annual filing.
- Reconciliation information Form A-3 must be entered online after file submission.noteAlabama requires a combined filing of W-2 and 1099 information. The 1099 information is only directly reportable when there is state withholding. Occasionally, a recipient may have multiple forms from the same paying entity where one form has withholding and the other does not. When this happens, the form with state withholding is included in the electronic filing. The form without withholding is filed on paper.
- There are two possible formats for the AL Payer State ID:
- Numbers below 700000 need to be entered and formatted with leading zeros in the Payer State ID on the Payer record. For example, state ID 699999 needs to be entered as 0000699999.
- Numbers 700000 and above begin with a R. For example, state ID R700001 needs to be entered as R700001000 in the State ID of the Payer record.
- 1099 and W-2 filings are created by payer EIN. ONESOURCE Tax Information Reporting generates a filing for each payer EIN if multiple EINs are included when a filing is submitted for preparation.
State Periodic Filings
Independent Contractor Reporting
For the recipient, select the
Independent Contractor
check box under the Miscellaneous
section.For the form, confirm the tax location then enter the contract amount, contract date and contract expiration date (if valid) under the
Other Form Information
section.note
The
Independent Contractor
box on the recipient record must be selected.Form | Filing Requirements |
|---|---|
1099-MISC 1099-NEC W-2 | Form must exist with Alabama as the taxable state. |
Filing Due Date
Within seven days from the date of hire or re-employment (Employers reporting electronically may transmit twice monthly, not less than twelve days nor more than sixteen days apart)Filing Method
Electronic UploadElectronic Filing URL
Supporting Documentation