Alabama Lowers Information Return Electronic Filing Threshold
Implementation Date: March 17, 2025
Effective March 17, 2025, amended rules (+Ala. Admin. Code r. 810-3-75-.03) reduce the electronic filing threshold for information returns, such as Forms W-2, A-3 and 1099, to 10 or more forms (previously 25 or more forms). Withholding agents that file fewer than 10 information returns may voluntarily file them electronically.
Alabama Administrative Monthly, Volume XLIII, Issue No. 4, January 31, 2025.