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New 1099-K Filing Requirement

  • April 6, 2022

Reporting entities required to file forms 1099-K Information Returns with the Internal Revenue Service (IRS) must also file a duplicate of the 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.

The Wholesale to Retail Accountability Program, or WRAP, was enacted during the 2017 Regular Session of the Alabama Legislature (Act 2017-294). This legislation requires payment settlement entities, third-party settlement organizations, electronic payment facilitators, and third parties acting on behalf of payment settlement entities to file duplicate federal form 1099-K information returns with the Alabama Department of Revenue.

1099-K information returns are due within 30 days of the filing due date required by the IRS. The 2021 1099-K information returns will be due on or before May 2, 2022.

Please visit our website at www.myalabamataxes.alabama.gov to file 1099-K information electronically or call the WRAP unit at 334-353-0440 if you have any questions regarding this requirement.

UPDATED April 6, 2022