Payroll Tax Reporting and Information Returns in Alabama

Statements to Employees. Form A-2, or federal Form W-2, by January 31, or within 30 days of last payment of wages.

Information Returns. Form 99, or federal Form 1099, for each individual who is paid $1,500 or more during the year if those payments are not reported on A-2; Transmittal Form 96. Both forms due by March 15.