Georgia 1099 filing requirements

Georgia is the mirror image of California. The state has no interest in a 1099 that reports no Georgia withholding, overtime or cash tips, and says so in one line in the employer's withholding guide.

That makes the Georgia question easy to answer per client and easy to get wrong per form: the test is applied to the individual statement, not to the payer.

The short version

Is a state filing required?

Only for statements reporting Georgia withholding, qualified overtime or qualified cash tips, plus every Form 1099-K and 1099-DA regardless. The statutory hook the Department cites is O.C.G.A. § 48-7-106.

Does CF/SF satisfy the state?

Georgia participates, but only non-wage statements reporting payments that did not have Georgia income tax withheld may be filed under the program. Anything containing Georgia withholding must be reported directly to the Department, which is to say everything Georgia actually requires.

Due dates

The Department's own table for this season reads 2/01/2027 for W-2 and 1099-NEC with Form G-1003, and 3/01/2027 for all other 1099s. Those are January 31 and February 28 rolled off a Sunday.

Reconciliation form

Form G-1003, Withholding Income Statement Return.

Electronic-filing threshold

No Georgia-specific count. Employers federally required to file income statements electronically must do so for Georgia purposes, as must anyone remitting withholding by electronic funds transfer, mandatorily or voluntarily.

Channel

The Georgia Tax Center.

File format

New for tax year 2026: the Department no longer accepts the Publication 1220 fixed-width layout for 1099s and requires the tax year 2026 IRIS XML format. It expects to publish its 2026 file layouts, including the CSV, in late October 2026, and says not to use a prior year's layout for tax year 2026.

What the interaction actually leaves you with

Put the two rules together and Georgia's direct-filing set and its CF/SF-eligible set barely overlap. Statements with Georgia withholding must go directly; statements with no Georgia withholding, overtime or tips are not required at all. CF/SF is, for most gig-economy payers, an answer to a question Georgia has not asked.

The Department also answers the "do I have to send paper copies" question directly: employers are required to submit copies of W-2, 1099 and other income statements with Form G-1003 reflecting payments subject to Georgia withholding, and a substitute form is acceptable provided state wage and tax information is included.

One timing rule that catches practices winding a client down: if a business closes or ceases to have employees during the year, income statements are due with the final return within 30 days of that date, not in the following January.

Why Georgia appears here at all

We wrote these nine guides because they are the states our customers' clients actually live and work in. Where a state's rule is unresolved on the state's own published pages, this article says so rather than picking an answer.