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This article applies to:

  • Product: ONESOURCE Tax Information Reporting
  • State: Alabama

Alabama

Describes the annual and periodic filing requirements, due dates, filing methods, and correction procedures for Alabama state 1099 and W-2 forms, including independent contractor reporting.

State annual filings

Form
Filing Requirements
Corrections
1099-LTC
1099-S
1099-SA
W-2G
Direct filing of all forms reporting $1,500 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 the IRS Combined Federal/State Program when reporting $1,500 or more, and no withholding. Direct filing is required of forms that have state withholding.
note
For payers not participating in the CFS program, we apply the $1,500 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-DA
Direct filing is required for forms that meet the federal threshold and report income more than $1,500.
Corrections of directly filed forms are completed on paper. Only the corrected statements are required.
1099-K
Direct filing is required for forms that meet the federal threshold where the recipient state or taxable state is Alabama. Filing is in Publication 1220 format.
Corrections of directly filed forms are completed on paper. Only the corrected statements are required.
W-2
Direct filing is 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 January
Filing Method
 Electronic upload
Filing Format
 Modified EFW2 format for all annual filings to report withholding. File forms without withholding on paper.
CFS Participant
 Yes
Additional Information
  • Reconciliation information on Form A-3 must be entered online after file submission.
    note
    Alabama 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 1 form has withholding and the other doesn’t. When this happens, the form with state withholding is included in the electronic filing. The form without withholding is filed on paper.
  • There are 2 possible formats for the AL Payer State ID:
    • Numbers less than 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 greater begin with an 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, mark the
Independent Contractor
 checkbox in the
Miscellaneous
 section.
For the form, confirm the tax location, then enter the contract amount, contract date, and contract expiration date (if valid) in the
Other Form Information
 section.
note
The
Independent Contractor
 checkbox on the recipient record must be marked.
Form
Filing Requirements
1099-MISC
1099-NEC
W-2
The form must exist with Alabama as the taxable state.
Filing Due Date
 Within 7 days from the date of hire or re-employment (employers reporting electronically may transmit twice monthly, not less than 12 days or more than 16 days apart)
Filing Method
 Electronic upload
Electronic Filing URL
 https://labor.alabama.gov/NewHire
Supporting Documentation
 https://labor.alabama.gov/NewHire