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Form 1099-K

Act 2017-294 was signed into Law by the Governor of Alabama on May 16, 2017 and became effective August 1, 2017. This Act requires PSE’s to file Form 1099-K with the Alabama Department of Revenue for payees with an Alabama address.  In addition, Rule 810-3-26-.03 has been issued for additional guidance.

Due date: Forms 1099-K are due within thirty (30) days after the Federal due date on or before April 30th each year. If the Federal due date falls on a weekend or holiday the due date will be the next business day to allow for the full thirty (30) days.

Extensions: If the IRS grants a Federal Form 8809 30-day extension to file your 1099-K returns, the due date for filing with the Department is also extended 30 days.  If the IRS grants a second 30-day extension, the due date for filing with the Department is also extended an additional 30 days.

PSE’s will need to file Forms 1099-K using My Alabama Taxes (MAT). Once logged in, the “File1099-K” link in MAT is located at the top right side of the MAT home page under the “I Want To” tab.

If you do not have a MAT account or do not see the “File 1099-K” link after logging in, please call the Department at 334-353-0440 for additional assistance. Please ask for help in submitting your Forms 1099-K when calling.

Specifications: The filing format for Forms 1099-K is identical to the guidelines issued in IRS Publication 1220. PSE’s may upload the same files in MAT which they submitted to the IRS sorted for Alabama addressed payee’s.  No additional specifications are needed.

Please remember that you cannot upload the 1099-K informational returns with Alabama until after you have filed them with the IRS.

Note: Form 10 located on our website contains specifications for filing employee W2’s and cannot be used for filing Forms 1099-K.