USA State Payroll Rates + Resources: State of Georgia: Filing State Income Taxes, W-2s, and 1099s
Purpose
The purpose of this documentation is to outline the processes and requirements associated with Filing State Income Taxes, W-2, and 1099s, as needed, in the state of Georgia.
State Income Tax Withholding
To determine the amount of state of Georgia income tax withholding, employees should fill out Form G-4. Employers are required to keep copies of completed G-4 forms for their employees in their files. The forms serve as verification that state income taxes are being withheld according to the employee’s instructions and needs to be available for inspection if the state requests it.
The Forms W-4 and G-4 generally are valid until the employee provides new ones. However, employees who claim exemption from withholding must renew the exemption annually by filing new Forms W-4 or G-4 by February 15 each year.
State Income Tax Withholding Reporting & Deposits
Employers can report and make Georgia tax deposits electronically by using the Georgia Tax Center.
Withholding Requirements Summary:
| Semi-Weekly Payer | Monthly Payer | Quarterly Payer | Annual Payer | |
| WH Tax Thresholds | >$50,000 for the lookback period July 1 through June 30 | <$50,000 for the lookback period July 1 through June 30 | <$200 per month | <$800 per year |
| Payday on Wed., Thurs., or Fri. | Taxes must be remitted via EFT on or before the following Wednesday | Taxes must be remitted on or before the 15th day of the following month with Form GA-V, if applicable | Taxes must be remitted by the last day of the month following the end of the quarter with Form G-7 | Taxes must be remitted by January 31st following the end of the fourth quarter with Form G-7 |
| Payday on Sat., Sun., Mon., or Tues. | Taxes must be remitted via EFT on or before the following Friday | Taxes must be remitted on or before the 15th day of the following month with Form GA-V, if applicable | Taxes must be remitted by the last day of the month following the end of the quarter with Form G-7 | Taxes must be remitted by January 31st following the end of the fourth quarter with Form G-7 |
| Filing Date | Semi-Weekly Form G-7/Schedule B is due on or before the last day of the month following the end of the quarter | Form G-7 Quarterly Return for Monthly Filer is due on or before last day of the month following the end of the quarter | Form G-7 Quarterly Return for Quarterly Filer is due on or before last day of the month following the end of the quarter | Form G-7 Quarterly Return for Quarterly Filer is due on or before last day of January following the end of the year |
| If $100,000 or more in taxes is required to be withheld for a payday, it must be deposited the next banking day after payday | If $100,000 or more in taxes is required to be withheld for a payday, it must be deposited the next banking day after payday | If $100,000 or more in taxes is required to be withheld for a payday, it must be deposited the next banking day after payday |
Lookback Period: The "lookback period" is the twelve (12) month period ending June 30th of the immediately preceding calendar year.
For a more detailed look at Withholding Tax Due Dates.
W-2 and 1099 Forms
Employers are required to submit copies of W-2, 1099, and other income statements with Form G-1003 reflecting payments that are subject to Georgia income tax withholding. A substitute form is acceptable provided state wage and tax information is included. Statements should be mailed to the Georgia Department of Revenue, Processing Center, and P. O. Box 105685, Atlanta, GA 30348-5685 or submitted through GTC if required to do so.
If you file and pay electronically, you must file the G-1003 and related income statements electronically at the Georgia Tax Center (GTC). Also, employers who are federally required to file income statements electronically must file them electronically for Georgia purposes.
All W-2’s and 1099s Misc for non-employee compensation (where Georgia tax was withheld) are due by January 31 for the preceding year. All other income statements are due by February 28th for the preceding calendar year. If that date is a weekend or holiday, statements are due on the next business day. If a business closes or ceases to have employees during the taxable year, income statements are due with the final return within 30 days after that date.
For further details, refer to the State of Georgia Department of Revenue Employer's Tax Guide.