Who Must File 1099 Forms in Alabama?
Any business or individual conducting business in Alabama must file a Form 1099 if they make non-wage payments of $1,500 or more in a calendar year to any person (resident or nonresident). This applies to payments such as:
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Contractor or freelancer payments (Form 1099-NEC)
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Miscellaneous payments (Form 1099-MISC)
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Interest income (Form 1099-INT)
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And other reportable income types
Filers must:
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Issue the appropriate Form 1099 to the payee.
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Submit a copy of the 1099 to the Alabama Department of Revenue.
👉 Learn more about 1099 filing requirements and how our IRS-approved e-filing software can help.
Alabama 1099 Filing Deadlines
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With Alabama State Tax Withheld: Due by January 31 each year.
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Filing Method: Electronic filing is mandatory if you submit 25 or more forms or if taxes were paid electronically.
Alabama 1099 Filing Methods
1. Electronic Filing
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Required for 25 or more forms.
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Also required if state taxes were paid electronically during the year.
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Use the My Alabama Taxes (MAT) portal for electronic submissions.
💡 Need assistance? Our 1099 software helps generate Alabama-compliant files that you can upload directly to the MAT system.
2. Paper Filing
Paper filing is permitted if fewer than 25 forms are submitted and taxes were not paid electronically.
Mailing Address (With Tax Withheld):
Alabama Department of Revenue
Withholding Tax Section
P.O. Box 327480
Montgomery, AL 36132-7480
Why Use 1099FIRE?
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Stay compliant with IRS and state-specific 1099 requirements.
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Generate files ready for both the IRS FIRE System and Alabama MAT system.
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Avoid costly penalties and reduce administrative workload.
👉 Explore our state filing solutions to simplify your Alabama 1099 reporting.