TaxBandits Knowledge Base

Georgia: 1099 State Filing Requirements

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

Georgia State ID Format:

• 7 digits and a hyphen followed by 2 Constant (Eg: 9999999-AA)

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

Filing Criteria and Requirements

Criteria 1: If Georgia state tax is withheld

• Payment Threshold: More than $0

• Filing Method: Direct State Filing

  • You must file 1099 forms directly with the state.

• Additional Form Required: Form G-1003

  • TaxBandits doesn't support filing Form G-1003 with the state. The payer must file the form directly with the state before the deadline.

• Deadline:

  • Form 1099 NEC: January 31, 2025

  • Other 1099 Forms: February 28, 2025

Criteria 2: If no Georgia state tax is withheld

• Payment Threshold: Follows Federal Threshold

• Filing Method: CF/SF program

  • Combined Federal/State Filing is an IRS program that automatically forwards 1099 forms filed with federal agencies to applicable state tax agencies.

  • TaxBandits supports CF/SF filing at no additional cost, ensuring a seamless reporting process.

• Additional Form Required: Not required

• Deadline:

  • Form 1099 NEC: January 31, 2025

  • Other 1099 Forms: February 28, 2025

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