GA Form G-1003 – Income Statement Return

Greg Hatfield Updated by Greg Hatfield

Instructions for Preparing the G-1003

If you file and pay electronically or are filing Form G2-FL you must file the G-1003 and related statements electronically. Also persons who are federally required to file income statements electronically must file them electronically for Georgia purposes. Reg. 560-7-8-.33. Even if the person is not required to file electronically, they may choose to do so. To obtain a copy of our specifications, visit our website https://dor.georgia.gov or call 1-877-GADOR11 (1-877-423-6711).

W-2 and 1099-NEC (non-employee compensation) income statements are due on or before January 31st of the following year.

All other 1099 income statements are due on or before February 28th of the following calendar year.

For a flow-through entity, the G-1003 and the related G2-As for nonresident members are due by the earlier of the date such entity’s income tax return is filed or the due date for filing such entity’s income tax return without extension.

If a due date falls on a weekend or holiday, the income statement is due the next business day.

If a business closes during the taxable year, income statements are due within 30 days after payment of final wages.

If submitting W2-Gs select the 1099 Other Income Statement checkbox. The W2-G is considered a 1099 Other Income

Submit non-wage statements (1099s) only if Georgia tax is withheld. Statements that do not indicate Georgia tax withheld may be filed under the Combined Federal/State Filing Program.

Submission requirements:

a. G-1003s filed with W2s, W2-Cs, and 1099-NEC can be filed together. Other form types cannot be included with this G-1003.

b. The G2-As should be filed with a separate G-1003 that is being filed to report withholdings on nonresident members share of taxable income sourced to Georgia and cannot include any other form types.

c. The G-1003 that is being filed to report 1099-Other Income should be filed separately and cannot include any other form types.

The “Number of Forms”, “Form Type”, “Georgia Taxable Wages” and “Georgia Tax Withheld” blocks must be completed where applicable.

Copies of the corrected W2s/1099s/G2-As must accompany all amended returns.

Beginning on and after 2019, if W-2s or 1099s are not filed by the due date, late penalties shall be assessed as follows:

(1) Ten dollars per statement filed up to 30 calendar days after the date such statement is due, provided that the total amount imposed on a person pursuant to this paragraph shall not exceed $50,000.00;

(2) Twenty dollars per statement filed at least 31 calendar days, but not more than 210 calendar days after the date such statement is due, provided that the total amount imposed on a person pursuant to this paragraph shall not exceed $100,000.00; or

(3) Fifty dollars per statement filed 211 calendar days or more after such statement is due, provided that the total amount imposed on a person pursuant to this paragraph shall not exceed $200,000.00.

Submit Form G-1003 and paper copies of income statements to:

Processing Center

Georgia Department of Revenue

PO Box 105685

Atlanta, GA 30348-5685

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