Georgia 1099 filing requirements (2026)
Georgia generally requires state 1099 filing only when you withheld Georgia income tax from the payment. Those forms are due January 31 for 1099-NEC with Georgia withholding (TY2026: February 1, 2027); other 1099s February 28 (TY2026: March 1, 2027). Otherwise the federal filing is generally enough.
| State 1099-NEC filing required? | Only if you withheld state income tax |
|---|---|
| Threshold | Follows federal ($2,000 for 2026 payments) |
| State due date | January 31 for 1099-NEC with Georgia withholding (TY2026: February 1, 2027); other 1099s February 28 (TY2026: March 1, 2027) |
| IRS CF/SF participant | Yes (direct filing still required) |
| Filing portal | https://gtc.dor.ga.gov |
How does Georgia treat the new $2,000 federal threshold?
No dollar threshold: filing is triggered by Georgia withholding. Georgia DOR 2026 Employer's Tax Guide (updated June 2026): '1099s are only required to be submitted if there is Georgia Withholding' and 'Form 1099s that do not indicate Georgia state income tax withheld... are not required to be submitted to the Georgia Department of Revenue' (Form 1099-K is the exception). No DOR statement found on the federal 2026 $2,000 threshold. For tax year 2026 (through 2028), 1099-NEC/MISC filed with G-1003 must carry Georgia's qualified tips/overtime detail (1099-NEC boxes 1b, 1c, 1d; 1099-MISC boxes 13a, 13b, 14).
What if you withheld Georgia income tax?
1099s with Georgia withholding are filed with Form G-1003 (Withholding Income Statement Return) through the Georgia Tax Center. Electronic filing is required if the payer is federally required to e-file information returns or remits withholding by EFT. DOR guide: CF/SF may be used only for 'non-wage statements reporting payments that did not have Georgia income tax withheld... All statements containing Georgia income tax withholding must be reported directly to the Department of Revenue.' (O.C.G.A. s. 48-7-106)
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Use our free 1099 Filing Checker to see whether a payment needs a federal 1099 and how Georgia's rules apply.
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