Georgia · tax year 2026 · updated October 12, 2026
Georgia 1099 filing requirements for 2026: what goes to the state
Georgia's 2026 Employer's Tax Guide splits 1099s into two groups. Form 1099-K goes to the Georgia Department of Revenue even with no Georgia withholding. Most other 1099s, including a typical 1099-NEC, go to the state only when they report Georgia withholding.
1099-K goes to Georgia even without withholding.
Per the Georgia Department of Revenue, Forms 1099-K and 1099-DA must be submitted to the Department even if no Georgia withholding tax is reported.
Other 1099s go to Georgia only in specific cases.
All other Forms 1099 must be submitted to Georgia only if they report Georgia withholding tax, qualified overtime compensation, or qualified cash tips.
The federal 1099-NEC floor is $2,000 for 2026.
For payments made in 2026 the IRS reporting threshold for Form 1099-NEC is $2,000, up from $600.
Report it regardless.
Whether a form goes to the IRS, to Georgia, to both or to neither, the income belongs on Schedule C.
Check your number
Put in what one client paid you and pick Georgia. The checker will tell you which forms to expect.
Open the checkerWhatever the paperwork does, the income is reportable. Here is the full explanation of why a missing 1099 changes nothing.
Keep the year in one file
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Quote vs cost saved per job, plus job log, expenses, mileage, estimated tax, and a year-end packet. Not tax advice.