Withholding Tax Due Dates

Semi-Weekly Filers

Withholding HB 43 Requirements Summary

2026

2025

Important notice for all type filers - exception to all due dates:

If $100,000 or more is required to be withheld for a payday, the payment must be submitted electronically by the next banking day.

Form GA-V is not required if no tax was withheld or if payment was made electronically. If a due date falls on a Federal Reserve bank holiday, Georgia State holiday, Saturday or Sunday, the due date is extended to the next banking day.

1099s are only required to be submitted if there is Georgia withholding.

ACH Debits are submitted via the Georgia Tax Center.  These payments must be completed on or before the due date.

ACH Credits is the type of EFT specifically requested and granted under certain circumstances.  These payments must be received by the due date via EFT. 

Federal Wiring Payments are not accepted.