TIN ComplianceA resource from TIN Comply
Backup withholding
Yes, 6%
Nonresident payments
Yes, 5.19%
Forms
G-7, G-1003, G2-FP
State withholding

Georgia backup withholding and nonresident contractor withholding

Georgia has no general nonresident contractor withholding but two targeted rules. O.C.G.A. 48-7-101(i) requires 6 percent withholding on 1099-NEC compensation for labor services physically performed in Georgia when the individual gives no TIN, an incorrect TIN judged by the IRC 3406 standard, or an ITIN. It applies to residents and nonresidents alike and is reported with the payer’s regular withholding on Forms G-7 and G-1003. Production companies claiming the Georgia film tax credit must also withhold at the current individual rate on every payment to a loan-out company for services performed in Georgia, reported on Form G-7 Film and Form G2-FP.

State backup withholding requiredNonresident non-wage withholding requiredSources checked November 1, 2026Updated November 1, 2026
In this guide
  1. Status
  2. State backup withholding
  3. Withholding on non-wage payments to nonresidents
  4. Pass-through entity withholding
  5. From the source
  6. What to confirm
  7. Sources

Status

State backup withholdingRequired

Primary source (statute, regulation or agency publication saved in full); DOR guide; statute text via Justia mirror (secondary)

Non-wage payments to nonresidentsRequired

Primary source (statute, regulation or agency publication saved in full)

Federal backup withholding under IRC 3406 (24 percent on a missing or mismatched TIN) applies in Georgia exactly as everywhere else; this page covers only what the state adds. The 50-state tables put Georgia next to its neighbours, and the Georgia 1099 filing page covers whether the state wants its own copy of the 1099.

State backup withholding

Trigger
State-specific trigger under O.C.G.A. 48-7-101(i): compensation for labor services (physical performance of services in Georgia) reported on Form 1099-NEC to an individual who (a) failed to provide a TIN, (b) failed to provide a correct TIN as determined under IRC 3406 rules, or (c) provided an IRS number issued to nonresident aliens (ITIN). Does not apply to interest, dividends, rents or other 1099 payments.
Rate
6% of the compensation
Statute
O.C.G.A. 48-7-101(i); 48-7-21.1(3) (labor services definition); DOR Employer's Tax Guide
Withholding return and forms
Reported with the payer's Georgia withholding (Form G-7 quarterly return or payment); Form G-1003 annual with Forms 1099-NEC; Georgia Tax Center registration
Deposit schedule
Same schedule as wage withholding (semiweekly, monthly, quarterly or annual); G-7 returns due last day of month after quarter
Annual reconciliation
Form G-1003 with W-2/1099-NEC by January 31 (2026 forms due 2/01/2027); other 1099s by end of February
Payee statement
Federal Form 1099-NEC showing Georgia withholding
Exemptions
Withholding agent exempt from federal withholding for the individual under a properly filed IRS Form 8233 with a copy to the Commissioner; payments other than 1099-NEC labor services

Withholding on non-wage payments to nonresidents

Applies to
Loan-out companies only: production companies and qualified interactive entertainment production companies claiming the Georgia film tax credit must withhold Georgia income tax at the current individual rate on all payments to loan-out companies for services performed in Georgia (O.C.G.A. 48-7-40.26; Reg. 560-7-8-.45). Plus the 6% no-TIN/ITIN rule above (applies to residents and nonresidents). No general nonresident contractor or entertainer withholding.
Threshold
None for loan-out payments
Rate
Current Georgia individual income tax rate (5.19% until May 10, 2026; 4.99% from May 11, 2026 per the 2026 Employer's Tax Guide) on loan-out payments; 6% for no-TIN/ITIN 1099-NEC labor services
Statute
O.C.G.A. 48-7-40.26; Ga. Comp. R. & Regs. 560-7-8-.45; O.C.G.A. 48-7-101(i)
Withholding return
Form G-7 Film (quarterly, electronic via Georgia Tax Center) for loan-out withholding; G-7 for the 6% rule
Exemption certificate or waiver
None; loan-out must register for a Georgia withholding account and give its FEIN and Georgia withholding ID to the production company
Payee statement
Form G2-FP from production company to loan-out by January 31 (not filed with DOR); loan-out files G2-FL, G-1003 and W-2s by February 28; 1099-NEC for the 6% rule
Due dates
G-7 Film and payment by the last day of the month following the calendar quarter; G2-FP to loan-out by January 31; loan-out G2-FL/G-1003 by February 28
Exceptions
Loan-out rule applies only to film credit productions; general contractors and entertainers paid directly are not subject to Georgia non-wage withholding unless the no-TIN/ITIN rule applies

Pass-through entity withholding (out of scope)

Georgia requires 4% withholding on distributions to nonresident members of partnerships, S corporations and LLCs (O.C.G.A. 48-7-129; Form G2-A) unless exempt. Entity-level withholding on distributions to nonresident owners is a duty of the entity, not of a payer, and is not covered on this page.

From the source

“Withholding is required at the rate of 6 percent of the amount of compensation paid for labor services”

Georgia DOR, 2026 Employer’s Tax Guide (updated June 2026), read November 1, 2026

What to confirm

  • The O.C.G.A. 48-7-101 text was read from a public mirror (Justia) because the official code site could not be retrieved; the operative description above comes from the Department’s 2026 Employer’s Tax Guide.
  • The loan-out rate follows the individual income tax rate, which the 2026 guide shows falling from 5.19 percent to 4.99 percent for payments from May 11, 2026.

Sources

Each source below was read and saved on November 1, 2026; the page is built from the saved text. Statutes are cited to the section; department pages and publications to their title and, where shown, revision date.

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