Do I have to file 1099s with Georgia?
| Form | Georgia tax withheld | No withholding |
|---|---|---|
| 1099-NEC | Direct | Not required |
| 1099-MISC | Direct | Not required |
| 1099-K | Direct | Direct |
| All other 1099 types | Direct | Not required |
Form 1099-K must be filed with Georgia even with no Georgia withholding; every other 1099 only when Georgia tax was withheld.
The rules for tax year 2026
| 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). |
| 2026 filing threshold (1099-NEC, 1099-MISC) | No dollar threshold; filing based on GA withholding (plus all 1099-K and 1099-DA)"All other Forms 1099 must be submitted only if they report Georgia withholding tax, qualified overtime compensation, or qualified cash tips." Other 1099s may be filed voluntarily.Source: 2026 Employer's Withholding Tax Guide |
| State 1099-K threshold | Follows IRS filing requirement: anyone who "files or is required to file Form 1099-K with the Internal Revenue Service" must file a copy with GA via GTC (all, or those with a GA address). Guide: 1099-K required "even if no Georgia withholding tax is reported."Source: Georgia Rules, Chapter 560-3-2 (FOD-2025-1)Source: How to submit a 1099-K file |
| State backup withholding | Yes6% of compensation for labor services performed in GA, reported on 1099-NEC, when the payee failed to provide a TIN, provided an incorrect TIN (per IRC 3406IRC 3406Internal Revenue Code, Cornell LII rules), or provided an IRS number issued for nonresident aliens. O.C.G.A. 48-7-101.Source: 2026 Employer's Withholding Tax GuideFull detail: Georgia backup and nonresident withholding |
| Withholding on nonresident contractors | Not addressed for contractors generally. The 6% rule applies on 1099-NEC labor services in GA when the payee provides an IRS TIN "issued for nonresident aliens." Separate 4% rule for nonresident members of pass-through entities (Form G2-A).Source: 2026 Employer's Withholding Tax GuideFull detail: Georgia backup and nonresident withholding |
| Where to file | Georgia Tax Center (GTC) |
| File format for tax year 2026 | IRIS XML or GA CSV; Pub 1220 droppedSee the specifications below. This state accepts or has announced the IRS IRIS XML format; see FIRE to IRIS for how it differs. |
| Annual transmittal or reconciliation | G-1003, Withholding Income Statement Transmittal (separate G-1003 for 1099-NEC with W-2s and for other 1099s)Due: W-2/1099-NEC: 2/01/2027; all other 1099s: 3/01/2027Form: G-1003 Withholding Income Statement Transmittal |
| Due dates | 2026 due dates: "W-2/1099 NEC G-1003 RETURN 2/01/2027"; "All other 1099s G-1003 RETURN 3/01/2027." Same dates for paper and electronic. E-filing required if federally required to e-file or if paying withholding by EFT.Source: 2026 Employer's Withholding Tax Guide |
| Combined Federal/State (CF/SF) | "Yes. However, only non-wage statements reporting payments that did not have Georgia income tax withheld can be filed under this program. All statements containing Georgia income tax withholding must be reported directly." Nothing on CF/SF under IRIS.Source: 2026 Employer's Withholding Tax Guide |
| Penalties | Late filing with DOR: $10 per statement up to 30 days late (max $50,000); $20 per statement 31 to 210 days (max $100,000); $50 per statement 211+ days (max $200,000). Same schedule for late payee statements.Source: 2026 Employer's Withholding Tax Guide |
How to file, step by step
- Identify required 1099s: those with GA withholding, qualified overtime or qualified cash tips, plus all 1099-K and 1099-DA.
- Log in to GTC (or register; 1099-K transmitters can use Register to Transmit 1099-K Files).
- For TY2026 use the IRIS/XML format, GTC manual entry, or the TY2026 CSV/template (expected late October 2026; not posted as of October 26, 2026). Pub 1220/FIRE files are no longer accepted.
- File 1099-NEC (with W-2s) and its G-1003 by Feb 1, 2027.
- File all other 1099s, 1099-K and 1099-DA with a separate G-1003 by Mar 1, 2027.
- 1099s without GA withholding (other than 1099-K/DA) may instead go through CF/SF.
File specifications and filing system
- 2026 Employer's Withholding Tax Guide (format change notice)
- CSV File Layout (G7, 1099, W2, W2C)
- File Formats page
- Uploading G-1003, W-2s and 1099s
- Filing system: Georgia Tax Center (GTC)
State pages checked (10)
- https://dor.georgia.gov/document/document/2026-employers-tax-guide-updated-june-2026/download
- https://dor.georgia.gov/how-submit-1099-k-file
- https://dor.georgia.gov/g-1003-withholding-income-statement-transmittal
- https://dor.georgia.gov/g-1003-withholding-income-statement-return
- https://dor.georgia.gov/document/document/2025-g-1003-withholding-income-statement-returnpdf/download
- https://dor.georgia.gov/withholding-g-1003-excel-template
- https://dor.georgia.gov/document/instructions/uploadingg-1003w2and1099spdf/download
- https://dor.georgia.gov/document/document/fod-2025-1/download
- https://dor.georgia.gov/file-formats
- https://dor.georgia.gov/document/document/file-mapping-guide/download
Questions people ask about Georgia
Do I have to file 1099s directly with Georgia?
It depends on the form. With Georgia withholding: Direct filing: NEC, MISC, K, all other 1099s. Without withholding: Direct filing: K. Not required: NEC, MISC, all other 1099s. 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?
2026 due dates: "W-2/1099 NEC G-1003 RETURN 2/01/2027"; "All other 1099s G-1003 RETURN 3/01/2027." Same dates for paper and electronic. E-filing required if federally required to e-file or if paying withholding by EFT.
How do I file 1099s with Georgia?
Identify required 1099s: those with GA withholding, qualified overtime or qualified cash tips, plus all 1099-K and 1099-DA. Log in to GTC (or register; 1099-K transmitters can use Register to Transmit 1099-K Files). For TY2026 use the IRIS/XML format, GTC manual entry, or the TY2026 CSV/template (expected late October 2026; not posted as of October 26, 2026). Pub 1220/FIRE files are no longer accepted. File 1099-NEC (with W-2s) and its G-1003 by Feb 1, 2027. File all other 1099s, 1099-K and 1099-DA with a separate G-1003 by Mar 1, 2027. 1099s without GA withholding (other than 1099-K/DA) may instead go through CF/SF.
Does Georgia have its own 1099-K threshold?
Follows IRS filing requirement: anyone who "files or is required to file Form 1099-K with the Internal Revenue Service" must file a copy with GA via GTC (all, or those with a GA address). Guide: 1099-K required "even if no Georgia withholding tax is reported."
Does Georgia require withholding on payments to nonresident contractors?
Not addressed for contractors generally. The 6% rule applies on 1099-NEC labor services in GA when the payee provides an IRS TIN "issued for nonresident aliens." Separate 4% rule for nonresident members of pass-through entities (Form G2-A). See the Georgia backup and nonresident withholding page for the trigger, rate, forms and statute.
Each row above links to the state page it came from. Rules change every year, so confirm with the department before filing.
What does not change by state
The federal filing rules for each form (who files, the 2026 thresholds, boxes and due dates) are on the federal forms pages; this page covers only what Georgia adds. TIN matching, B-Notices, backup withholding and the IRC 6721IRC 6721Internal Revenue Code, Cornell LII 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.