Form 1099-K Alabama State Mandate

The Wholesale to Retail Accountability Program, or WRAP, was enacted during the 2017 regular session of the Alabama Legislature. This legislation requires payors to file duplicate federal form 1099-K information returns with the Alabama Department of Revenue or a duplicate of all information returns related to taxpayers or participating payees with an Alabama address.

Alabama is a member of the Combined Federal/State program. Regardless, if you efiled or plan to transmit data through the CF/SF program, you have to file a copy of the 1099-K information returns electronically through myalabamataxes.alabama.gov as well. We have a MAT logon and can file efile on your behalf.

Deadline
Form 1099-K must be electronically filed to the IRS on or before March 31th. Submit Forms 1099-K within thirty (30) days following the Federal due date (March 31st), which is on or before April 30th each year. In case the Federal due date coincides with a weekend or holiday, the deadline is extended to the next business day, ensuring a complete thirty (30) days for submission.

Specifications
The file format for Forms 1099-K is identical to the guidelines issued in IRS Publication 1220. Transmitters can upload the same files to My Alabama Taxes (MAT) which they submit to the IRS. Remember to isolate and transmit just the records with an Alabama recipient address.

Related...
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