Georgia State W-2 Reporting Requirements

Does Georgia Require State W-2 Reporting?

Yes, Georgia does require state W-2 reporting.

How Must Georgia State W-2 Reporting be Filed?

Georgia accepts both paper filing and e-filing.

It is mandatory to file electronically if you have more than 250 forms to file. However, all taxpayers are encouraged to file electronically.

What are the forms and deadlines for Georgia State W-2 Reporting?

In addition to Form W-2, Georgia requires Form G-1003Withholding Income Statement Transmittal to be filed.

Forms W-2 and G-1003 are due by January 31.

What are the penalties for Georgia State W-2 Reporting?

The W-2 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 Filing Agency?

Georgia Department of Revenue
1800 Century Blvd., NE
Atlanta, GA 30345
Phone: (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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