Alabama Information Returns – Form W-2 & 1099
Form W-2, Wage and Tax Statement. is used to report wages paid to employees and the taxes withheld from them.
Every employer engaged in a trade or business who pays compensation for services performed by an employee, including non-cash payments of $600 or more for the year, must file a Form W-2 for each employee (even if the employee is related to the employer) from whom:
- Income, social security, or Medicare tax was withheld
- Income tax would have been withheld if the employee had claimed no more than one withholding allowance or had not claimed exemption from withholding on Form W-4
The employer must provide each employee with a copy of their completed W-2 form by January 31 of the following year in which the W-2 is in reference to.
The employer is required to file Copy A of all W-2 forms along with a form W-3 with the SSA (Social Security Administration) by the last day of February of the year following the year in which the W-2/W-3 is in reference to if the forms are paper filed. If the forms are e-filed the due date is automatically extended to the last day in March of the year following the year in which the W-2/W-3 is in reference to (for the 2015 tax year the due date will be January 31 st for e-Filing).
Where to file?
There are several ways to file. You can print paper copies and mail them to the SSA and the recipients. You can use expressirsforms.com to e-file the form to the SSA and email it to the recipients.
Who must withhold Alabama income tax?
- Employers who are required to withhold:
- Resident employees, regardless of whether the wages are earned in Alabama or outside the state; except when the employer is withholding tax for the state in which the employee is working
- Nonresident employees to the extent that the wages were earned in Alabama
Who must file?
Every employer required to withhold Alabama income tax is required to file with the Alabama Department of Revenue.
What to file?
Form A-3, Annual Reconciliation of Alabama Income Tax Withheld, is for the submission of Forms W-2. If fewer than 25 forms are filed, A-3 Form may be filed via paper filing to:
If a refund or tax is due:
Alabama Department of Revenue
Withholding Tax Section
P.O. Box 327480,
Montgomery, AL 36132-7480
If 25 or more forms are being filed, e-filing is required and may be done at:
Due Date: february 29 th of the year following the year in which the forms are in reference to.
Form W-2c, Corrected Wage and Tax statements
Form W-2c is for correcting any errors entered in Form W-2. Filers may use expressirsformsto easily edit and fix any incorrect W-2s originally filed with expressirsforms.com. If the filer submitted Form W-2 through expressirsforms.com and the return was accepted by the IRS, they can make corrections of that form by going to ‘Submitted Forms’ on the dashboard, choose the correct form and click ‘Make Corrections’ under Options.
The filer will then select the Payer and the form that needs to be corrected. This will open a Form W-2c. where they will be able to update the correct information. Correct errors (such as incorrect name, SSN, or amount) on a previously filed Form W-2 or Form W-2c.
If they are correcting only an employee’s name and/or SSN, complete Form W-2c boxes d through i. Do not complete boxes 1 through 20. Have the employee correct the SSN and/or name on his or her original Form W-2. If the employee has been given a new social security card following an adjustment to his or her resident status that shows a different name or SSN, file a Form W-2c for the most current year only.
In order to correct an incorrect tax year and/or EIN on a previously submitted Form W-2, enter the tax year and EIN originally reported, and enter in the “Previously reported” boxes the money amounts that were on the original Form W-2. In the “Correct information” boxes, enter zeros. Prepare a second Form W-2c and enter zeros in the “Previously reported” boxes, and enter the correct money amounts in the “Correct information” boxes. Enter the correct tax year and/or correct EIN.
If the filer submitted a W-2 Form with the SSA that reported an incorrect address for the employee, but all other information on the Form W-2 was correct, the filer will not file Form W-2c with the SSA just to correct the address. But, if the address was incorrect on the Form W-2 they provided to the employee, the filer must do one of the following:
- Issue a corrected Form W-2 to the employee with the new address. Indicate “REISSUED STATEMENT” on the new copies. Do not send Copy A of Form W-2 to the SSA.
- Issue a Form W-2c to the employee that shows the correct address in box i, and all other correct information. Do not send Copy A of Form W-2c to the SSA. Reissue the Form W-2 that had the incorrect address to the employee in an envelope showing the correct address.
Form W-3 is a reconciliation form used to summarize all wages and withholdings, as well as any other applicable information. This form includes the total amount for all employees that worked for the employer during the tax year.
Anyone who paper filed Form W-2 must file form W-3 to send with Copy A of Forms W-2 to the SSA. Even if there is only one paper W-2 form being filed a W-3 is still required. Do not file a W-3 for Form(s) W-2 that were submitted electronically to the SSA.
A transmitter or sender may sign Form W-3 (or use their PIN to e-file) for the employer or payer only if the sender is authorized to sign by an agency agreement (whether oral, written, or implied) that is valid under state law; and it reads “For (name of payer)” next to the signature. (This applies to paper filing of Form W-3 only).
To correct a W-3 the filer can use the current version of Form W-3c to correct errors. Corrections may be made from an error on a previously filed Form W-3 or Form W-3c. They must file Copy A of Form W-3c with the SSA.
Corrections reported on Form W-2c may require the filer to make corrections to their previously filed employment tax returns using the corresponding “X” form, such as Form 941-X. Adjusted Employer’s QUARTERLY Federal Tax Return or Claim for Refund; Form 943-X. Adjusted Employer’s Annual Federal Tax Return for Agricultural Employees or Claim for Refund; Form 944-X. Adjusted Employer’s ANNUAL Federal Tax Return or Claim for Refund; or Form CT-1X. Adjusted Employer’s Annual Railroad Retirement Tax Return or Claim for Refund.
E-file Form W-2 for Wages and Tax Statements
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E-file Form 1099-MISC for Miscellaneous Income
The IRS Form 1099 series is required when a taxpayer has income from sources other than a wage-paying job. With ExpressIRSForms, you can print and mail employee copies along with e-filing your required reports to the IRS.
E-file your Form 1099-MISC directly to the IRS, and mail them to your payees all from ExpressIRSForms.
ExpressIRSForms can transmit it all to the IRS for you, or you can use ExpressIRSForms to complete paper copies for printing and mailing to the IRS and your recipients.
Express Tax Filings
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