Yes. The Georgia Department of Revenue requires the filing of 1099 Forms.
Yes, but you need to file Form 1099 directly with the State Department of Revenue.
Note: You must file the required 1099 Forms ONLY if there are withholdings for the state of Georgia.
Yes, the state of Georgia mandates the filing of the Annual Reconciliation Form G-1003 along with 1099 Forms if there is state tax withholding.
Form G-1003 is an annual withholding reconciliation used to report State taxable wages & taxes withheld during the tax year.
The due date for filing Form 1099-MISC (NEC Only) for Georgia is January 31, 2019. The due date for filing Form 1099-MISC (Except NEC), INT, DIV, R, S, B for Georgia is February 28, 2019.
A penalty of $25 plus 5% of the tax will be imposed for each form that is not filed on time, in addition to the standard penalties for filing a Federal 1099 late. Learn more about Form 1099 penalties here: https://www.taxbandits.com/form-1099-series/1099-misc-penalties/.