Georgia 1099 Filing Requirements
The State of Georgia Mandates
1099 Filing!
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Georgia State Filing
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Georgia 1099 Reporting Requirements
The State of Georgia mandates filing Form 1099 with the state agency under the following conditions:
| Scenario | If there is any Georgia State Tax Withholding | If there is no Georgia State Tax Withholding |
|---|---|---|
| Payments Threshold | More than $0 | Follows Federal Threshold* |
| Due Date |
1099-NEC - January 31, 2025 Other 1099’s - February 28, 2025 |
1099-NEC - January 31, 2025 Other 1099’s - February 28, 2025 |
| Filing Method | Direct Filing | CF/SF |
| Additional Form | Withholding Income Statement Transmittal - Form G-1003 | Not Required |
*The federal threshold varies based on the 1099 form types. Learn more about the federal thresholds for each
1099 form.
The State of Georgia requires the following Forms:
- Form 1099 (1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-DIV, 1099-R, 1099-B, 1099-G, 1099-OID, and W-2G)
- Form W-2 - Wages and Tax Statement. Learn more about Georgia W-2 State Filing Requirements.
TaxBandits supports Form 1099 and W-2 filing with both the Federal
and State.
Frequently Asked Questions
Does Georgia requires 1099 filing?
Yes, the Georgia Department of Revenue mandates the filing of 1099 Forms.
- If there is any state tax withholding, you must file 1099 Forms directly with the state.
- If there is no state tax withholding, the IRS will automatically forward your federal 1099 forms to the state agency since Georgia is part of the CF/SF program.
Is there a payment threshold for Form 1099 with Georgia?
There is no specific threshold for reporting 1099s with the state of Georgia. Instead, the reporting requirements align with the federal guidelines. The payer should assess and file a Form 1099 based on the applicable federal threshold for each specific form.
| Forms | Threshold |
|---|---|
| Form 1099-NEC | $600 |
| Form 1099-MISC | $600 |
| Form 1099-K | $5000 |
| Form 1099-INT |
|
| Form 1099-DIV |
|
| Form 1099-R | $10 |
| Form 1099-B | - |
| Form 1099-G | - |
| Form 1099-OID | $10 |
| Form W-2G |
|
What types of 1099 forms does Georgia require?
Georgia requires the filing of the following 1099 forms only if there is state tax withholding:
Does Georgia require additional forms when filing 1099 forms?
Yes! The state of Georgia requires you to submit additional forms based on the type of filing.
- If you e-file 1099s, you are required to submit only the G-1003.
- If you choose to paper file 1099, you should submit both 1096 and G-1003 to the state.
When you E-File 1099 with TaxBandits, you need to take care of the Withholding Income Statement Transmittal Form G-1003.
When is Georgia 1099 due?
The deadline to file 1099-NEC is January 31. Other 1099 forms should be submitted on or before February 28. If you fail to file on time, the State of Georgia will impose penalties.
If the deadline falls on a weekend or federal holiday, the next business day is the deadline.
Can I e-file 1099 forms with Georgia?
Yes! You can e-file 1099 forms with the State of Georgia. Remember, e-filing is mandatory when you file 250 or more 1099s.
What are the 1099 penalties for Georgia?
The penalties for late filing of 1099s in Georgia are as follows:
| No. of days delayed | Penalty for not filing 1099s on time | Penalty for not furnishing 1099 copies to recipients |
|---|---|---|
| Within 30 calendar days after the original due date | $10/per return The penalty shall not exceed $50,000 | $10/per return The penalty shall not exceed $50,000 |
| 31 - 210 calendar days after the original due date | $20/per return The penalty shall not exceed $100,000 | $20/per return The penalty shall not exceed $100,000 |
| 211 calendar days and beyond | $50/per return The penalty shall not exceed $200,000 | $50/per return The penalty shall not exceed $200,000 |
Where do I mail 1099 forms when filing with the State of Georgia?
You are required to send the 1099 copies only when you paper file. However, when you file 250 or more 1099s, you must file them electronically.
Regardless of the form volume, e-filing is the most preferred method because you can submit multiple 1099s at once without hassle.
If you still want to paper file 1099s, attach 1096 & G-1003 and send copies to:
Processing Center,
P. O. Box 105685,
Atlanta, GA 30348-5685
For more information, please visit the State website: https://dor.georgia.gov/
