Georgia 1099-NEC Filing Requirements, Tax Year 2026
What Georgia requires from businesses filing 1099-NEC (Nonemployee compensation) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.
Filing requirements
Federal filing through the IRS Combined Federal/State Filing (CF/SF) Program satisfies Georgia's 1099-NEC 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 CF/SF, so 1099-NEC data is forwarded by the IRS when filers opt in (state code 13). A separate Georgia filing through GTC with Form G-1003 is required only when Georgia income tax was withheld; the deadline in that case is January 31 (the same date as W-2 reporting).
Conditional rules
Specific scenarios that change the baseline requirement above:
| Condition | Explanation |
|---|---|
| Mandatory electronic filing when federally required to e-file |
Per Reg. 560-7-8-.33(4)(e)7, any filer required by the IRS or SSA to file information returns electronically must also file electronically with Georgia, and any taxpayer remitting withholding tax payments by EFT (mandatory or voluntary) must file Form G-1003 and all withholding tax statements electronically. The federal e-file threshold (10 information returns aggregated, per IRS regulations effective 2024) effectively makes Georgia e-filing mandatory for nearly all filers when GA withholding is present. |
Deadlines and extensions
Accepted format
Federal filing through the IRS Combined Federal/State Filing Program satisfies Georgia's 1099-NEC requirement. No separate state submission is required, so there is no state-specific file format to conform to. The IRS transmits 1099-NEC records to Georgia automatically after accepting the CF/SF submission.
Registration
Registration required: Yes
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-NEC for tax year 2026?
Does Georgia participate in the CF/SF program?
What is the Georgia 1099-NEC filing deadline for tax year 2026?
What format does Georgia accept for 1099-NEC?
Do I need to file 1099-NEC with Georgia if I also filed federally?
What happens if I miss the Georgia 1099-NEC deadline?
How do I register to file with Georgia?
Source citations
““Statements that do not indicate Georgia tax withheld may be filed under the Combined Federal/State Filing Program.””
“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).”
“W-2 and 1099-NEC (non-employee compensation) income statements are due on or before January 31st of the following year.”
“For calendar years beginning after December 18, 2015, the January 31 filing date stated within subparagraph (4)(e)3. shall also apply with respect to Forms 1099 where Georgia withholding occurred and where such forms are required to be filed to report nonemployee compensation.”
“The following upload options can be used: 1099 (Pub 1220 Format), 1099 CSV File Upload, W2 CSV File Upload, W2 (EFW-2 Format)”
“Every employer required by the United States Social Security Administration or the Internal Revenue Service to submit withholding tax statements electronically shall similarly submit the Form G-1003 return and all associated withholding tax statements electronically to the Department. Additionally, taxpayers that remit withholding tax payments by electronic funds transfer, whether on a mandatory or voluntary basis, must file the Form G-1003 return and all associated withholding tax statements electronically.”
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.
Scope: Original 1099 filings with no Georgia state income tax withheld. State agencies revise rules without notice; verify with the Georgia state agency directly before you file.
This page is general information only, not legal, tax, or accounting advice. You are solely responsible for verifying your filing obligations with the state agency or a qualified tax professional.
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