Alabama Tax Year 2026

Alabama 1099-NEC Filing Requirements, Tax Year 2026

What Alabama requires from businesses filing 1099-NEC (Nonemployee compensation) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.

Tax Year 2026 Federal filing satisfies this state Last verified April 26, 2026
Filing method CF/SF satisfies IRS CF/SF submission covers Alabama.
Deadline March 15 See deadlines section for holiday rollover. See deadlines
Format accepted Not applicable Federal CF/SF filing covers this state. See format
Late-filing penalty **Statutory information-return penalty:** $50 per missing Form 1099 under Ala. See penalties

Filing requirements

Federal filing through the IRS Combined Federal/State Filing (CF/SF) Program satisfies Alabama's 1099-NEC reporting requirement for tax year 2026. No separate state submission is required when the IRS forwards the record to Alabama under CF/SF.

Alabama participates in the IRS Combined Federal/State Filing (CF/SF) Program. When 1099-NEC is filed with the IRS via CF/SF, no separate Alabama submission is required. If Alabama income tax was voluntarily withheld, the 1099-NEC must be filed directly with ALDOR through My Alabama Taxes along with Form A-3 by January 31.

Conditional rules

Specific scenarios that change the baseline requirement above:

ConditionExplanation
Stale ALDOR FAQ contradicts canonical guidance

ALDOR maintains a TY2020 FAQ page (https://www.revenue.alabama.gov/faqs/1099-nec-filing/) that states 1099-NECs are not part of CF/SF and must be paper-mailed by March 15. That FAQ predates the IRS adding 1099-NEC to CF/SF effective TY2022. The current Information Return Filing Requirements page (the canonical 1099 guide) describes CF/SF without a 1099-NEC carve-out. Recommend treating the canonical page as authoritative; admin should verify with ALDOR before publication.

Deadlines and extensions

Filing deadline
March 15
Holiday/weekend rollover. If the deadline falls on a weekend or a federal holiday, the next business day generally applies. Check with Alabama for the exact observed calendar before filing.

Accepted format

Federal filing through the IRS Combined Federal/State Filing Program satisfies Alabama's 1099-NEC requirement. No separate state submission is required, so there is no state-specific file format to conform to. The IRS transmits 1099-NEC records to Alabama automatically after accepting the CF/SF submission.

Registration

Registration required: Yes

Direct uploads to ALDOR require a My Alabama Taxes (MAT) account; for 1099s with Alabama income tax withheld, an Alabama withholding tax account number is required to file the accompanying Form A-3. PSEs filing 1099-K who do not see the "File 1099-K" link in MAT are instructed to call ALDOR at 334-353-0440 for help submitting their forms. CF/SF participants do not need ALDOR pre-approval — they register with the IRS directly.

Late-filing penalties

Alabama penalty overview

Statutory information-return penalty: $50 per missing Form 1099 under Ala. Code § 40-29-74, in addition to the general failure-to-comply penalties under § 40-2A-11 (Ala. Admin. Code r. 810-3-26-.01(6)).

Form A-3 reconciliation mismatch: Alabama's MAT system rejects Form A-3 if the number of W-2/1099 statements or the total state income tax withheld does not match the totals on the supporting statements — the return is not accepted until the discrepancy is resolved.

Frequently asked questions

Does Alabama require filing of 1099-NEC for tax year 2026?

Alabama accepts 1099-NEC through the IRS Combined Federal/State Filing Program, so a separate state submission is generally not required when you file federally under CF/SF.

Does Alabama participate in the CF/SF program?

Partially. Alabama accepts CF/SF for some 1099 form types but requires direct filing for others.

What is the Alabama 1099-NEC filing deadline for tax year 2026?

The filing deadline is March 15. If the date falls on a weekend or federal holiday, the next business day generally applies.

What format does Alabama accept for 1099-NEC?

Because CF/SF filing satisfies Alabama, the IRS's standard electronic submission (FIRE/IRIS) is the operative format; no state-specific upload is required.

Do I need to file 1099-NEC with Alabama if I also filed federally?

Generally no. Federal filing through CF/SF satisfies Alabama's 1099-NEC requirement, so a separate state filing is typically not needed.

What happens if I miss the Alabama 1099-NEC deadline?

**Statutory information-return penalty:** $50 per missing Form 1099 under Ala. See the full penalty details below for the complete schedule.

How do I register to file with Alabama?

Direct uploads to ALDOR require a My Alabama Taxes (MAT) account; for 1099s with Alabama income tax withheld, an Alabama withholding tax account number is required to file the accompanying Form A-3. See the registration section above for the full requirements.

Source citations

Verified from 5 primary sources
“Only 1099's with Alabama income tax withheld should be included in the file.”
Apr 23, 2026 https://www.revenue.alabama.gov/individual-corporate/electronic-filing-of-withholding-tax-and-annual-reconciliation-of-alabama-income-tax-withheld/
“Electronic filing – In lieu of submitting paper copies of information returns to ALDOR, payers may participate in the Combined Federal/State Reporting Program if no Alabama income tax was withheld. Under this program, payers register with the Internal Revenue Service and file their information returns with the Internal Revenue Service. The Internal Revenue Service then provides this information to Alabama. Prior approval from ALDOR is not required.”
Apr 25, 2026 https://www.revenue.alabama.gov/individual-corporate/information-return-filing-requirements-1099/
“Federal information returns (1099s) must be provided to the payee by January 31 of the year following the year of the payment. Copies must be filed with ALDOR by March 15 following the end of the year unless Alabama income tax was voluntarily withheld. If Alabama income tax was withheld, the returns are due with the Form A-3 and any W-2s by January 31.”
Apr 25, 2026 https://www.revenue.alabama.gov/individual-corporate/information-return-filing-requirements-1099/
“Any 1099s with Alabama income tax withholding must be submitted through My Alabama Taxes along with the Form A-3.”
Apr 25, 2026 https://www.revenue.alabama.gov/individual-corporate/information-return-filing-requirements-1099/
Conditional: Stale ALDOR FAQ contradicts canonical guidance
“The IRS is not supporting the transmission of the 1099-NEC forms to the states in the Combined Federal/State Filing Program for the 2020 tax year. 1099-NECs with Alabama tax withheld should be submitted with the A-3 Annual Reconciliation of Alabama Income Tax Withheld by January 31, 2021. 1099-NECs without Alabama tax withheld may be submitted via paper by March 15, 2021”
Apr 25, 2026 https://www.revenue.alabama.gov/faqs/1099-nec-filing/

Additional notes

Alabama participates in the IRS Combined Federal/State Filing (CF/SF) Program for most 1099 series forms when no Alabama income tax was withheld. Filers who participate in CF/SF do not need to send a separate copy to the Alabama Department of Revenue (ALDOR) and do not need ALDOR pre-approval. When Alabama income tax was voluntarily withheld on 1099 payments, the 1099s must be submitted directly to ALDOR through My Alabama Taxes along with Form A-3 (Annual Reconciliation) by January 31. Form 1099-K is a special case: payment settlement entities (PSEs) must file a duplicate 1099-K directly with ALDOR through My Alabama Taxes within 30 days of the federal due date (on or before April 30) regardless of CF/SF participation, under the Wholesale to Retail Accountability Program (Act 2017-294).

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