TAX YEAR 2026 · 1099-NEC & 1099-MISC
Georgia 1099 Filing Requirements
Check whether a 1099-NEC or 1099-MISC report may require separate state filing, even if it was submitted to the IRS through IRIS.
Check Georgia requirements →Georgia: what to know
Georgia 2026 employer guide says ordinary Form 1099 copies are required when Georgia withholding is shown; Form 1099-K is an exception and can be due without state withholding. This checker addresses only NEC/MISC. Georgia also imposes special withholding when certain NEC recipients lack valid TINs.
1099-NEC reporting
1099-NEC is generally submitted to Georgia when Georgia state tax was withheld; otherwise no ordinary state copy, subject to unfulfilled required withholding or special facts.
1099-MISC reporting
1099-MISC is generally submitted to Georgia when Georgia state tax was withheld; otherwise no ordinary state copy. Form 1099-K follows separate rules.
State filing method: Georgia Tax Center state filing for withheld 1099 forms
Deadline guidance: Consult Georgia 2026 income-statement reporting deadlines and withholding reconciliation calendar.
Official source: Georgia DOR — Employer’s Withholding Tax Guide 2026, income statement section →
Source reviewed November 3, 2026. Additional facts and agency updates may change filing requirements and formats. Confirm before filing or ordering managed state filing.