Alabama Form W-2 Filing & Form A-3
Filing Requirements

Employers in Alabama must file Form W-2 with the state in addition to federal filing. This also includes employers with no state withholding to report for
this period.

As an employer in the state of Alabama, you must file

• Form W-2 - Wage and Tax Statements
• Form A-3 - Withholding Year End Reconciliation

Form A-3 is a reconciliation form for reporting the total tax amount withheld from employees’ paycheck and paid to the state agency. This form can also be used to pay taxes if you’ve underpaid or claim the tax amount if you’ve overpaid.

Alabama requires Form A-3 along with the
Form W-2.

If you miss filing your Form W-2 with Alabama or file after the deadline, an amount of $50 will be imposed as a penalty or the amount equal to 10 percent of the tax due, whichever is greater. If there is no tax due for the period, $50 penalty will be applicable.

The State of Alabama suggests filers file Forms electronically for quick processing and to get instant updates on the filing status.

And, you must e-file Form W-2 with the state of Alabama if:

• You are filing 25 or more Form W-2
• You have paid taxes electronically during the tax year

In case, if you are filing by paper, please mail the W-2s to the following address along with the required reconciliation Forms:

Alabama Department of Revenue,
Withholding Tax Section,
P.O. Box 327480,
Montgomery, AL 36132-7480