Yes, Alabama requires you to file 1099s to the Alabama Department of Revenue.
Yes, the state does. Learn more about combined state and federal filing. In most cases, if you participated in combined filing for your 1099s, then you do not need to send 1099s to the state Department of Revenue, they should already have a copy.
*Please Note* In 2017, Alabama passed a bill which requires reporting entities which file 1099-K Information Returns with the Internal Revenue Service (IRS) to also file a duplicate of the Information Returns with the Alabama Department of Revenue or a duplicate of all information returns related to taxpayers or participating payees with an Alabama address.
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