Georgia: 1099 State Filing Requirements
5.1k views |Last modified 9/9/2024 5:34:37 AM EST | Added by TaxBandits Team

The State of Georgia mandates filing Form 1099 with the state agency under the following conditions.

Requirements

The Georgia Department of Revenue mandates the filing of 1099 Forms.

• If there is any state tax withholding, you must file 1099 Forms directly with the state.
• If there is no state tax withholding, the IRS will automatically forward your federal 1099 forms to the state agency since Georgia is part of the CF/SF program.

Required 1099 Forms

Georgia requires the filing of the following 1099 forms only if there is state tax withholding:

• 1099-NEC
• 1099-MISC
• 1099-K
• 1099-INT
• 1099-DIV
• 1099-R
• 1099-B
• 1099-G
• 1099-OID
• W-2G

Threshold
Georgia does not have a specific payment threshold for reporting Form 1099. Reporting requirements in the state follow the federal guidelines. Payers are required to assess and file a Form 1099 based on the applicable federal threshold for each specific form. 

Additional Requirements
The state of Georgia requires you to submit additional forms based on the type of filing.

• If you e-file 1099s, you are required to submit only the G-1003.
• If you choose to paper file 1099, you should submit both 1096 and G-1003 to the state.

Note: TaxBandits do not support filing "Form G-1003" with the state. The payer is responsible for filing these forms before the deadline.

Due Date

• The deadline to file 1099-NEC is January 31. Other 1099 forms should be filed on or before February 28. The State of Georgia may impose penalties for late filings.

Note: If this due date falls on a weekend or a federal holiday, the deadline is extended to the next business day.
 

For more information about Georgia’s 1099 filing requirements, click here.