Georgia: 1099 State Filing Requirements
4.4k views | Last modified 1/24/2023 4:08:16 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. TaxBandits supports the filing of Form 1099 with both the Federal and State of Georgia.

What to be filed

Form 1099 - (1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-B, 1099-G & 1099-K, 1099-PATR)

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.

Mailing Address

Georgia Department of Revenue,
PO Box 105658,
Atlanta, GA 30348-5685.