The rules
| Forms filed with the state | 1099-NEC, 1099-MISC and other 1099s only if Georgia tax was withheld; Form 1099-K must be submitted even with no Georgia withholding. G2-A/G2-FL for nonresident withholding. |
| Who must file | Payers with Georgia withholding on any 1099, and all 1099-K filers with Georgia payees. Statements with Georgia withholding must be filed directly (CF/SF only for no-withholding forms). |
| Due date | W-2 and 1099-NEC with G-1003: January 31. All other 1099s (incl. 1099-K): February 28. |
| How | Georgia Tax Center (GTC) upload with transmittal Form G-1003 (Pub 1220 or CSV). E-file mandatory if you remit withholding by EFT, are federally required to e-file, or claim series 100 credits. |
| State 1099-K threshold | No Georgia-specific threshold found on the state site; federal threshold applies. Not confirmed on the state site as of September 2026. |
| Nonresident withholding | 4% withholding on distributions to nonresident members of partnerships, LLCs and S-corps (Form G2-A). No general withholding on nonresident independent contractors; no state backup-withholding rule. |
- 2026 Employer’s Withholding Tax Guide (revised June 2026) used.
- GTC 1099-K upload instructions: https://dor.georgia.gov/how-submit-1099-k-file
Questions people ask about Georgia
Do I have to file 1099s directly with Georgia?
Yes, when Georgia tax was withheld on the payment. Even without withholding, Georgia requires a direct filing in some cases. Payers with Georgia withholding on any 1099, and all 1099-K filers with Georgia payees. Statements with Georgia withholding must be filed directly (CF/SF only for no-withholding forms).
Which 1099 forms does Georgia require?
1099-NEC, 1099-MISC and other 1099s only if Georgia tax was withheld; Form 1099-K must be submitted even with no Georgia withholding. G2-A/G2-FL for nonresident withholding.
When are 1099s due in Georgia?
W-2 and 1099-NEC with G-1003: January 31. All other 1099s (incl. 1099-K): February 28.
How do I file 1099s with Georgia?
Georgia Tax Center (GTC) upload with transmittal Form G-1003 (Pub 1220 or CSV). E-file mandatory if you remit withholding by EFT, are federally required to e-file, or claim series 100 credits.
Does Georgia have its own 1099-K threshold?
No Georgia-specific threshold found on the state site; federal threshold applies. Not confirmed on the state site as of September 2026.
Does Georgia require withholding on payments to nonresident contractors?
4% withholding on distributions to nonresident members of partnerships, LLCs and S-corps (Form G2-A). No general withholding on nonresident independent contractors; no state backup-withholding rule.
Verified September 24, 2026 against https://dor.georgia.gov/document/document/2026-employers-tax-guide-updated-june-2026/downl…. One or more items could not be confirmed on the state site and are marked in the table; Rules change annually and most states had not yet posted 2026 specifications at the time of review; confirm before filing.
What does not change by state
TIN matching, B-Notices, backup withholding and the IRC 6721 penalty are federal. A payee in Georgia who gives you a name/TIN pair that does not match IRS records produces the same CP2100 line as one anywhere else, and the same 15- and 30-business-day clocks. State filing is a separate obligation layered on top.