Georgia: 1099 State Filing Requirements
4.8k views | Last modified 1/4/2024 3:49:52 AM EST | Added by TaxBandits Team

The Georgia Department of Revenue mandates the filing of the 1099 Forms only if there is a state tax withholding. 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.

TaxBandits supports the e-filing of Form 1099 with both the federal and the Georgia state. 

However, we do not support filing the Transmittal “Form G-1003” with the state, and the payer is responsible for filing the form before the deadline.

What to be filed

All 1099s (TaxBandits supports 1099 MISC, 1099 NEC,1099 INT, 1099 DIV, 1099 B, 1099 R, 1099 K, 1099 G, 1099 OID, W-2G)

Form G-1003 - Transmittal of Withholding Income Tax Statements.

Due Date

The due date to File Form 1099-NEC for Georgia is January 31. The due date to file other 1099 forms income statements (MISC, INT, DIV, R, B, G, K, PATR) is February 28. The due date to file Form G-1003 is January 31.

Penalty

• Ten dollars per statement filed up to 30 calendar days after the date such statement is due, provided that the total amount imposed on a person pursuant to this paragraph shall not exceed $50,000;
• Twenty dollars per statement filed at least 31 calendar days, but not more than 210 calendar days after the date such statement is due, provided that the total amount imposed on a person pursuant to this paragraph shall not exceed $100,000;
• Fifty dollars per statement filed 211 calendar days or more after such statement is due, provided that the total amount imposed on a person pursuant to this paragraph shall not exceed $200,000.

For more information about Georgia 1099 Reporting Requirements, click here.