Georgia 1099 Filing Requirements

Tax year 2026 · GA · Last verified April 26, 2026

CF/SF Participation

Participates in CF/SF (with carve-outs)

Direct Filing Portal

Georgia Tax Center (GTC) at https://gtc.dor.ga.gov/

Registration

Required

A Georgia Withholding ID is required to file Form G-1003 and submit W-2/1099 statements through GTC. Filers register a withholding account through the Georgia Tax Center (gtc.dor.ga.gov). Bulk filers and third-party filers can submit returns for multiple clients in a single G-1003 upload file.

Transmittal Form

G-1003 (Withholding Income Statement Return)

E-file Threshold

250+ forms

E-file mandate.

When federally required to e-file (no fixed Georgia count threshold). Per Reg. 560-7-8-.33(4)(e)7.

Filing requirements by form

Form	Method	Deadline	Detail
1099-INT Interest income	CF/SF satisfies	Federal e-file deadline	View detail →
1099-MISC Miscellaneous information	CF/SF satisfies	Federal e-file deadline	View detail →
1099-NEC Nonemployee compensation	CF/SF satisfies	Federal e-file deadline	View detail →

General notes

Georgia participates in the IRS Combined Federal/State Filing (CF/SF) Program. Per Reg. 560-7-8-.33(4)(e)8, Forms 1099 are only required to be filed directly with the Georgia Department of Revenue if Georgia income tax was withheld (with the exception of 1099-K). When direct filing is required, Form G-1003 (Withholding Income Statement Return) must accompany the 1099 statements. G-1003 filed with W-2s and 1099-NEC is due January 31; G-1003 filed with 1099 Other Income (INT, DIV, R, MISC, K, etc., where Georgia tax was withheld) is due February 28. Filers required by the IRS or SSA to e-file information returns must also e-file with Georgia, and any taxpayer remitting withholding tax payments by EFT must file G-1003 and statements electronically. Statements without Georgia withholding may be filed under CF/SF instead.

Penalties

Late information-return penalties (O.C.G.A. § 48-7-105 and Reg. 560-7-8-.33):

$10 per statement filed up to 30 calendar days late, max $50,000.
$20 per statement filed 31-210 calendar days late, max $100,000.
$50 per statement filed 211+ calendar days late, max $200,000.

Penalties apply separately to (i) failure to furnish the statement to the recipient and (ii) failure to file the statement with the Department, so the same statement can be subject to both categories.