Georgia State 1099 Tax Filing

Does Georgia require state 1099 tax filing?

Yes, Georgia requires all 1099 forms reflecting payments that are subject to Georgia income tax withholding to be filed with their Department of Revenue.

Which forms does Georgia require?

Any forms with Georgia income tax withholding must be filed with the state. This may include the following:

1099-A1099-G1099-MISC1099-QA
1099-B1099-INT1099-NEC1099-R
1099-C1099-K1099-OID1099-S
1099-CAP1099-LS1099-PATR1099-SA
1099-DIV1099-LTC1099-Q1099-SB

*Please note: Form 1099-K must be submitted, even if there is no state withholding.

In addition to Forms 1099, Georgia requires Form G-1003, Withholding Income Statement Return, be filed. If submitting a paper filing, employers must also submit a Form 1096 as well.

How must Forms 1099 be filed with Georgia?

Georgia accepts both paper filing and e-filing.

When filing 250 or more forms 1099, then e-filing is required.

Does Georgia participate in Combined Federal/State Filing?

Yes, Georgia participates in Combined Federal/State Filing.

However, only non-wage statements reporting payments that did not have Georgia income tax withheld can be filed under this program.

All statements containing Georgia income tax withholding must be reported directly to the Georgia Department of Revenue.

What are the deadlines for Georgia 1099 Reporting?

Traditionally, the filing deadlines for Georgia are as follows:

  • Form G-1003 – January 31st
  • Form 1099-NEC – January 31st
  • All other forms 1099 – February 28th

If these deadlines fall on a weekend or legal holiday, then the due date is typically the following business day.

What are the 1099 penalties for Georgia?

The 1099 penalties for Georgia are as follows:

  • Failure to file return: Penalty of $25, plus 5% of tax withheld and an additional 5% for each month late.
    • Maximum penalty of $25 plus 25% of tax withheld.
  • Failure to file forms: Penalty of $10 – $50, depending upon how late the forms are filed.
    • Maximum penalty is dependent upon how late the forms are filed.
  • Failure to furnish forms: Penalty of $10 – $50, depending upon how late the forms are provided.
    • Maximum penalty is dependent upon how late the forms are provided.
  • Failure to pay: Penalty of $25 plus 5% of tax, and an additional 5% for each month late.
    • Minimum penalty of $25.
    • Maximum penalty of $25 plus 25% of tax withheld.
  • Failure to withhold: Penalty of $10 per employee, quarterly.
  • Fraudulent Withholding Receipt: $50 per receipt.
  • Interest on past due taxes accrues monthly from due date until the tax is paid.

Please see the Georgia Department of Revenue, Penalty and Interest Rates, for more information.

What is the responsible state agency?

Georgia Department of Revenue
1800 Century Blvd., NE
Atlanta, GA 30345
(404) 417-2100

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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