1099 deadline
With Alabama withholding: February 2, 2026. Without Alabama withholding: March 16, 2026.
Alabama Filing Guide
Alabama ACA State Filing Requirements
Required forms, 2026 filing-season deadlines, electronic filing rules, reconciliation requirements, penalties, mailing information and frequently asked questions for Alabama.
AL
Alabama
ACA State Filing
Verified August 21, 20261. REQUIRED FORMS
What forms does Alabama require?
No separate filing in this category: The current state/territory data does not identify a separate filing requirement for this category. Special-industry, withholding, payroll or federal requirements can still apply.
No separate ACA/MEC information-return filing requirement is included in the current EfileNoot state ACA filing set for this state.
2. FILING DEADLINES
Alabama e-filing deadlines
No separate state ACA filing deadline in the EfileNoot state filing set.
W-2 deadline
February 2, 2026
Reconciliation / transmittal
Form A-3 Annual Reconciliation
ACA / health coverage
No separate ACA/MEC information-return filing requirement is included in the current EfileNoot state ACA filing set for this state.
3. ELECTRONIC FILING
Alabama electronic filing rules
Electronic filing is required for 10 or more W-2s and/or 1099s with Alabama withholding, or when the filer filed and paid electronically during the year. My Alabama Taxes accepts the wage/information-return file with Form A-3.
Additional filing requirements
Form A-3 Annual Reconciliation
4. PENALTIES & DELIVERY
Late filing, payment and mailing information
Late filing / payment
Late-filing and late-payment penalties may apply. Alabama also enforces electronic filing requirements; the current agency guidance should be used for exact penalty computation.
Mailing / agency address
1099 without Alabama withholding: Alabama Department of Revenue, P.O. Box 327489, Montgomery, AL 36132-7489. A-3/W-2 and 1099 with Alabama withholding: P.O. Box 327480, Montgomery, AL 36132-7480.
5. SOURCE & AGENCY
Official filing resources
6. FREQUENTLY ASKED QUESTIONS
Alabama filing FAQs
1. What information returns does Alabama require?
1099-MISC, 1099-NEC, 1099-K, 1099-B, 1099-R. State filing applies to the listed forms based on the state rules, withholding status, payment source, recipient residency, and/or filing threshold.
2. What is the Alabama 1099 filing deadline for the 2026 filing season?
With Alabama withholding: February 2, 2026. Without Alabama withholding: March 16, 2026.
3. Is W-2 filing required in Alabama?
Yes. State W-2 filing is part of the current state wage/information-return workflow.
4. What is the W-2 filing deadline for Alabama?
February 2, 2026
5. Does Alabama require an additional reconciliation or transmittal form?
Form A-3 Annual Reconciliation
6. What are the electronic filing rules for Alabama?
Electronic filing is required for 10 or more W-2s and/or 1099s with Alabama withholding, or when the filer filed and paid electronically during the year. My Alabama Taxes accepts the wage/information-return file with Form A-3.
7. What happens if a filer submits late in Alabama?
Late-filing and late-payment penalties may apply. Alabama also enforces electronic filing requirements; the current agency guidance should be used for exact penalty computation.
8. Where are paper returns mailed for Alabama?
1099 without Alabama withholding: Alabama Department of Revenue, P.O. Box 327489, Montgomery, AL 36132-7489. A-3/W-2 and 1099 with Alabama withholding: P.O. Box 327480, Montgomery, AL 36132-7480.
9. Does Alabama require separate ACA / health coverage reporting?
No separate ACA/MEC information-return filing requirement is included in the current EfileNoot state ACA filing set for this state.
10. What payroll filings should an employer track for Alabama?
EfileNoot state payroll filing support is enabled for this state. Payroll returns, deposits, unemployment/reemployment filings and wage reports follow the state agency filing calendar and may be monthly, quarterly or annual.
Verification date: August 21, 2026. Filing requirements can change after publication. EfileNoot should re-verify agency rules before live transmission and should not mark a filing accepted until an agency acknowledgement is received.
Ready to file for Alabama?
Open EfileNoot to prepare payer, recipient, wage, state and filing records.