cancel
Showing results for 
Search instead for 
Did you mean: 
Highlighted
Intuit
9 helpful votes

Alabama Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Agency Form Detail

Form ID Tax Code Form Name
UC-CR4 and UC-CR4A (Electronic Only) (Filing) UI Quarterly Contribution & Wage Report
Effective Date
Form Name
Quarterly Contribution & Wage Report
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31)
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Create and Upload File Report
Payment Methods-DIY
EFT via Website

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing and/or payment submission to the agency. or Worksheet to be used to assist with the filing submission to the agency.
Payment Methods
ACH Credit
New Hire Report (Filing) UI Report of New Hires
Effective Date
Form Name
Report of New Hires
Filing Frequency
As required
Filing Due Dates
Due no later than 7 days after the employee is hired, rehired or returns to work. Employers filing electronically may transmit twice monthly, not less than twelve (12) days or more than sixteen (16) days apart.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
A-3 (Filing) WH Annual Reconciliation of Income Tax Withheld
Effective Date
Form Name
Annual Reconciliation of Income Tax Withheld
Filing Frequency
Annual
Filing Due Dates
Due on January 31st. An A-3 must be submitted with a copy of the Form W-2.
W2's sent with Annual Filing?
Yes
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
Change of Address A-6 WH Change of Address
Effective Date
Subform of
A-6
Form Name
Change of Address
Filing Frequency
As needed
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
None
Payment Methods
None
Change of Address A-1 WH Change of Address
Effective Date
Subform of
A-1
Form Name
Change of Address
Filing Frequency
As needed
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
None
Payment Methods
None
A-6 (Payment) WH Employer's Monthly Return of Income Tax Withheld
Effective Date
Form Name
Employer's Monthly Return of Income Tax Withheld
Filing Frequency
Monthly
Filing Due Dates
Due the 15th of the following month.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing and/or payment submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Debit or Check
A-1 (Filing) WH Employer's Quarterly Return of Income Tax Withheld
Effective Date
Form Name
Employer's Quarterly Return of Income Tax Withheld
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31)
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing and/or payment submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Debit or Check
State W2 (Filing) WH Wage and Tax Statement
Effective Date
Form Name
Wage and Tax Statement
Filing Frequency
Annual
Filing Due Dates
January 31.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Create File and Upload

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A

Agency contact information

Effective Date
Agency Name
Alabama Department of Revenue
Vendor Payable Name
Alabama Department of Revenue
Mailing Address
Alabama Department of Revenue Individual & Corporate Tax Division Withholding Tax Section Gordon Persons Building, Room 4326 50 North Ripley Montgomery, AL 36104
Phone Numbers
Withholding 334-242-1300
Support Website URL
https://www.support.revenue.alabama.gov/hc/en-us/requests/new
Agency Website URL
revenue.alabama.gov/section-business.cfm

Agency Holidays

Effective Date
Agency Holidays
For Federal Holidays refer to the Compliance pages under the Agency IRS, Tax Items WH/SS/Medicare State Observed Holidays that are not on a Federal Reserve Holiday: Confederate Memorial Day April 22 Jefferson Davis Birthday June 3

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
AL Dept of Revenue Withholding Tax Acct No.
QuickBooks Employer Account Number Format(s)
#999999999

Agency Withholding Details

Effective Date
WH Supported?
Yes
Allowance Amount Detail
Personal Exemptions: -None for 0 exemption -$1,500 Single or Married Filing Separately -$3,000 Married or Head of Household Dependents: Multiply number of dependents other than spouse by the following: -$1,000 if annualized wages less than or equal to $20,000. -$500 if annualized wages greater than $20,000 but less than or equal to $100,000. -$300 if annualized wages greater than $100,000 page 7 items 2C & 2D
Supplemental Rate Detail
5% page 3

W4 Requirements

Effective Date
Can Use Federal W4?
No

Agency Tax Payment Details

Effective Date
Tax Payment Name
AL Withholding

Verification Tracking

Last Verified Date
03-11-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Monthly AL Withholding
Effective Date
Tax Payment Name
AL Withholding
Frequency
Monthly
Liability Accrual Period
Calendar Month
Due Date
Monthly - 15th of the month following the end of the period except the last month of the quarter - when payment is due the end of the following month
Threshold Requirement
Monthly if over $1,000 in either 1st or 2nd month of the quarter (example If an employer withholds $1,050.00 in January and $800.00 in February, they would be required to file a return and remit the tax withheld forJanuary by February 15; Because less than $1,000.00 was withheld during February, this tax would not be due until the due date for the quarterly return, April 30.)
Quarterly AL Withholding
Effective Date
Tax Payment Name
AL Withholding
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Quarterly - last day of the month following the end of the period
Threshold Requirement
NA

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
WH Filing: Employers who are required to pay electronically are required to file electronically. W2/1099: Employers that report 25 or more employees have to file electronically. NOTE: If Alabama income tax has been withheld, must submit electronically.
Employer Payment Requirements
Employers who withhold $750 or more must make payments electronically.

Agency contact information

Effective Date
Agency Name
Alabama Department of Labor
Vendor Payable Name
Alabama Department of Labor
Mailing Address
649 Monroe Street Montgomery, AL 36131
Phone Numbers
Employer Unemployment Questions 334-954-4701
Support Website URL
www.labor.alabama.gov
Agency Website URL
www.labor.alabama.gov

Agency Holidays

Effective Date
Agency Holidays
For Federal Holidays refer to the compliance pages under - Agency IRS, Tax Items WH/SS/Medicare State Observed Holidays that are not on a Federal Reserve Holiday: Confederate Memorial Day April 22 Jefferson Davis Birthday June 3

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
AL Dept of Labor Acct No
QuickBooks Employer Account Number Format(s)
9999999999

Agency Tax Rate Detail

Effective Date
Fixed Dollar Amount
N/A
Minimum Rate
0.65%
Maximum Rate
6.8%
New Employer Rate
2.7%

Employer Wage Base

Effective Date
Wage Base Amount
$8,000.00

Employee Rates

Fixed Rate
N/A

Employee Wage Base

Wage Base Amount
N/A

Agency Surcharge Detail

Effective Date
Surcharge Name
Employment Security Assessment
Creditable to FUTA
No
Fixed Rate
0.06%
Minimum Rate
N/A
Maximum Rate
N/A
New Employer Rate
0.06%
Wage Base Amount
$8,000.00

Verification Tracking

Last Verified Date
07-26-2019

Agency Surcharge Detail

Effective Date
Surcharge Name
The Shared Cost Assessment (SCA)
Creditable to FUTA
Yes
Fixed Rate
N/A
Minimum Rate
N/A
Maximum Rate
N/A
New Employer Rate
N/A
Wage Base Amount
$8,000.00

Verification Tracking

Last Verified Date
07-26-2019

Agency Tax Payment Details

Effective Date
Tax Payment Name
AL UI and Emp Security Assessment

Verification Tracking

Last Verified Date
03-11-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Quarterly AL UI and Emp Security Assessment
Effective Date
Tax Payment Name
AL UI and Emp Security Assessment
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31).
Threshold Requirement
NA

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
UI Filing: Employers are required to file electronically.
Employer Payment Requirements
Employers are required to pay tax payments electronically

Withholding Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://myalabamataxes.alabama.gov/files/taphelp/mergedProjects/xControl/all_other_tax_types.htm
Is there a registration fee?
No
What is the name of the form to use for registration?
Alabama Department of Revenue Combined Registration/Application
What is the link to the form for registration?
https://myalabamataxes.alabama.gov/_/#1
Additional information about the registration for this state.
Registration is "combined" but does not include UI. Registration is all online. The Forms link directs you to online registration.

Unemployment Insurance Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://labor.alabama.gov/eGov/login.aspx
Is there a registration fee?
No
What is the link to the form for registration?
https://labor.alabama.gov/docs/forms/uc_sr2_application.pdf
Additional information about the registration for this state.
Register on-line to receive employer account number immediately. Registration by paper form may take more than two weeks.

Was this helpful?

You must sign in to vote, reply, or post

Need to get in touch?

Contact us