Georgia Tax Year 2026

Georgia 1099-INT Filing Requirements, Tax Year 2026

What Georgia requires from businesses filing 1099-INT (Interest income) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.

Tax Year 2026 Federal filing satisfies this state Last verified April 26, 2026
Filing method CF/SF satisfies IRS CF/SF submission covers Georgia.
Deadline Federal e-file deadline See deadlines section for holiday rollover. See deadlines
Format accepted Not applicable Federal CF/SF filing covers this state. See format
Late-filing penalty **Late information-return penalties (O. See penalties

Filing requirements

Federal filing through the IRS Combined Federal/State Filing (CF/SF) Program satisfies Georgia's 1099-INT reporting requirement for tax year 2026. No separate state submission is required when the IRS forwards the record to Georgia under CF/SF.

Georgia participates in the IRS Combined Federal/State Filing (CF/SF) Program, so 1099-INT data is forwarded by the IRS when filers opt in (Georgia state code 13). A separate Georgia filing is required only when Georgia income tax was withheld, in which case the 1099-INT is filed directly through GTC with Form G-1003 by February 28.

Deadlines and extensions

Filing deadline
Federal e-file deadline
Holiday/weekend rollover. If the deadline falls on a weekend or a federal holiday, the next business day generally applies. Check with Georgia for the exact observed calendar before filing.

Accepted format

Federal filing through the IRS Combined Federal/State Filing Program satisfies Georgia's 1099-INT requirement. No separate state submission is required, so there is no state-specific file format to conform to. The IRS transmits 1099-INT records to Georgia automatically after accepting the CF/SF submission.

Registration

Registration required: Yes

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.

Late-filing penalties

Georgia penalty overview

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.

Frequently asked questions

Does Georgia require filing of 1099-INT for tax year 2026?

Georgia accepts 1099-INT through the IRS Combined Federal/State Filing Program, so a separate state submission is generally not required when you file federally under CF/SF.

Does Georgia participate in the CF/SF program?

Partially. Georgia accepts CF/SF for some 1099 form types but requires direct filing for others.

What is the Georgia 1099-INT filing deadline for tax year 2026?

The filing deadline is Federal e-file deadline. If the date falls on a weekend or federal holiday, the next business day generally applies.

What format does Georgia accept for 1099-INT?

Because CF/SF filing satisfies Georgia, the IRS's standard electronic submission (FIRE/IRIS) is the operative format; no state-specific upload is required.

Do I need to file 1099-INT with Georgia if I also filed federally?

Generally no. Federal filing through CF/SF satisfies Georgia's 1099-INT requirement, so a separate state filing is typically not needed.

What happens if I miss the Georgia 1099-INT deadline?

**Late information-return penalties (O. See the full penalty details below for the complete schedule.

How do I register to file with Georgia?

A Georgia Withholding ID is required to file Form G-1003 and submit W-2/1099 statements through GTC. See the registration section above for the full requirements.

Source citations

Verified from 4 primary sources
““Statements that do not indicate Georgia tax withheld may be filed under the Combined Federal/State Filing Program.””
Apr 23, 2026 https://dor.georgia.gov/document/document/2025-g-1003-withholding-income-statement-returnpdf/download
“Withholding tax statements include Forms 1099, W-2, G2-A, etc. Forms 1099 are only required to be submitted if Georgia income tax is withheld (except 1099-K).”
Apr 25, 2026 https://rules.sos.ga.gov/gac/560-7-8-.33
“All other 1099 income statements are due on or before February 28th of the following calendar year.”
Apr 25, 2026 https://dor.georgia.gov/document/document/2025-g-1003-withholding-income-statement-returnpdf/download
“The following upload options can be used: 1099 (Pub 1220 Format), 1099 CSV File Upload, W2 CSV File Upload, W2 (EFW-2 Format), W2C CSV File Upload, W2C (EFW2C Format)”
Apr 25, 2026 https://dor.georgia.gov/document/instructions/uploadingg-1003w2and1099spdf/download

Additional 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.

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