Keep your Georgia 1099 filing process compliant with bulk uploads, built-in data checks, recipient copy distribution, and electronic filing support.
Georgia is a static or fixed date conformity state. Under H.B. 290, Georgia conforms to the Internal Revenue Code enacted on or before January 1, 2026.
Georgia has adopted OBBBA provisions, except for specifically identified state modifications and exclusions. The state conforms to the new OBBBA 1099 reporting threshold changes for Georgia state filing purposes.
Georgia requires direct filing of 1099 income statements with the Georgia Department of Revenue only when Georgia income tax was withheld, with the exception of Form 1099-K (required even if no income tax was withheld). Non-wage statements without Georgia withholding may instead be reported through the IRS Combined Federal/State Filing (CF/SF) program.
Here are the forms that trigger direct Georgia filing when state income tax was withheld:
Nonemployee compensation
Miscellaneous income
Distributions from pensions, annuities, retirement or profit-sharing plans, IRAs, insurance contracts, etc.
Interest income
Dividends and distribution income
Various income types
Certain Gambling winnings
Payment Card and Third Party Network Transactions
| Condition | Filing Method | G-1003 Required |
|---|---|---|
| Georgia tax withheld | Direct filing with Georgia DOR via Georgia Tax Center (GTC) | Yes |
| No Georgia tax withheld | CF/SF; no direct Georgia filing needed | No |
| Form 1099-K | Direct Georgia filing required, even when no Georgia income tax was withheld | Yes |
Electronic filing through GTC is mandatory if you already file and pay taxes electronically, or if federally required to eFile. Generally, payers filing 10 or more returns fall under the federal eFile requirement.
| Form | Condition | Due Date (TY 2026) |
|---|---|---|
| 1099-NEC with G-1003 | Georgia tax withheld | February 1, 2027 |
| All other 1099s with G-1003 | Georgia tax withheld | March 1, 2027 |
| All 1099 forms, other than 1099-K | No Georgia tax withheld | IRS/CF/SF timing Form 1099-K must still be submitted to Georgia |
Both the original deadlines (January 31, 2027, and February 28, 2027) fall on the weekend so the due dates have shifted to the next business day.
Form A-3, the Annual Reconciliation of Income Tax Withheld, must be filed by payers who withhold Alabama state income tax. Forms 1099 with Alabama income tax withheld must be submitted along with Form A-3.
Form G-1003 is Georgia's Withholding Income Statement Return. Payers file it to transmit annual income statements, W-2s, and 1099s, and to report the related Georgia wages, income, and tax withheld.
Form G-1003 is required any time you file 1099 income statements showing Georgia income tax withholding with the Department of Revenue. It is also required for certain TY 2026 qualified overtime and cash-tip reporting, and Form 1099-K must be submitted even when no Georgia income tax was withheld.
A G-1003 filed with 1099-NEC, W-2, or W-2C statements can combine all those form types in a single submission. A G-1003 filed with 1099 Other Income forms must be completed separately and cannot include any other form types. Form W-2G is treated as a 1099 Other Income statement.
Form 1099-NEC with G-1003 is due February 1, 2027. All other 1099 income statements with G-1003 are due March 1, 2027.
1099Online helps prepare Georgia state filing data and supports direct filing workflows for Forms 1099 with Georgia income tax withholding.
Any payer who withheld Georgia income tax from non-wage payments made during 2026 must file 1099 directly with the Georgia DOR. This includes businesses making contractor payments, banks and financial institutions paying interest or dividends, retirement plan administrators, insurance companies making distributions, and any other entity that deducts Georgia income tax from a recipient's payment.
If you made non-wage payments in 2026 but did not withhold any Georgia income tax, direct state filing is generally not required. These statements without Georgia withholding may be reported through the IRS CF/SF program instead, if applicable.
Form 1099-K is an exception and must be submitted to Georgia even when no Georgia income tax was withheld.
Have the following details ready before submitting your Forms 1099 and Form G-1003 through the Georgia Tax Center.
Your Georgia withholding account number assigned by the Georgia Department of Revenue. For electronic filing, enter without dashes; alpha characters must be capitalized.
Your 9-digit EIN issued by the IRS. Enter without dashes for electronic upload files.
Identify whether you are filing 1099-NEC or a different 1099 form. W-2G is also treated as 1099 for Georgia filing purposes.
Enter tax year 2026. When the electronic format requires a tax-period end date, use December 31, 2026, in the required file format.
Total count of income statements included with the G-1003 submission.
The Georgia-source taxable income or payment amount reported on each statement. Enter without commas.
Total Georgia income tax withheld from the recipient during the year. Enter without commas.
1099Online supports state filing for all U.S. states and territories. Select a state to view
its specific 1099 filing requirements, deadlines, and forms.
Generally, no. Direct filing with the Georgia DOR is required only when Georgia income tax was withheld from the payment. Statements without withholding may be filed through the IRS CF/SF program, except Form 1099-K, which must still be submitted to Georgia, even if no tax was withheld.
Form G-1003 is Georgia's Withholding Income Statement Return. It transmits W-2, W-2C, 1099, and G2-A statements and reconciles Georgia taxable income and tax withheld for the year. It is required any time you file income statements showing Georgia withholding. It is also required for Form 1099-K filings and certain tax year 2026 qualified tip and overtime reporting, even when the usual withholding condition does not apply.
Georgia assesses per-statement penalties that escalate based on how late the filing is.
Yes. 1099Online supports corrected federal and state 1099 filing workflows for Georgia.
Start free - import your data, validate TINs, and submit to both the IRS and Florida in minutes. Pay only when you file.