Withholding Tax Due Dates
Withholding
HB 43 Requirements Summary
2025
| Payroll Period | Form | Due Date |
|---|---|---|
| January 2025 | GA-V/Payment | 2/18/2025 |
| February 2025 | GA-V/Payment | 3/17/2025 |
| March 2025 | GA-V/Payment | 4/15/2025 |
| 1ST Quarter | G-7 Return | 4/30/2025 |
| April 2025 | GA-V/Payment | 5/15/2025 |
| May 2025 | GA-V/Payment | 6/16/2025 |
| June 2025 | GA-V/Payment | 7/15/2025 |
| 2ND Quarter | G-7 Return | 7/31/2025 |
| July 2025 | GA-V/Payment | 8/15/2025 |
| August 2025 | GA-V/Payment | 9/15/2025 |
| September 2025 | GA-V/Payment | 10/15/2025 |
| 3RD Quarter | G-7 Return | 10/31/2025 |
| October 2025 | GA-V/Payment | 11/17/2025 |
| November 2025 | GA-V/Payment | 12/15/2025 |
| December 2025 | GA-V/Payment | 1/15/2026 |
| 4TH Quarter 2025 | G-7 Return | 2/2/2026 |
| W-2/1099 NEC | G-1003 Return | 2/2/2026 |
| All other 1099s | G-1003 Return | 3/2/2026 |
| Payroll Period | Form | Due Date |
|---|---|---|
| 1ST QTR 2025 | G-7 Payment | 4/30/2025 |
| 1ST QTR 2025 | G-7 Return | 4/30/2025 |
| 2ND QTR 2025 | G-7 Payment | 7/31/2025 |
| 2ND QTR 2025 | G-7 Return | 7/31/2025 |
| 3RD QTR 2025 | G-7 Payment | 10/31/2025 |
| 3RD QTR 2025 | G-7 Return | 10/31/2025 |
| 4TH QTR 2025 | G-7 Payment | 2/2/2026 |
| 4TH QTR 2025 | G-7 Return | 2/2/2026 |
| W-2/1099 NEC | G-1003 Return | 2/2/2026 |
| All other 1099s | G-1003 Return | 3/2/2026 |
2024
| Payroll Period | Form | Due Date |
|---|---|---|
| January 2024 | GA-V/Payment | 2/15/2024 |
| February 2024 | GA-V/Payment | 3/15/2024 |
| March 2024 | GA-V/Payment | 4/15/2024 |
| 1ST Quarter | G-7 Return | 4/30/2024 |
| April 2024 | GA-V/Payment | 5/15/2024 |
| May 2024 | GA-V/Payment | 6/17/2024 |
| June 2024 | GA-V/Payment | 7/15/2024 |
| 2ND Quarter | G-7 Return | 7/31/2024 |
| July 2024 | GA-V/Payment | 8/15/2024 |
| August 2024 | GA-V/Payment | 9/16/2024 |
| September 2024 | GA-V/Payment | 10/15/2024 |
| 3RD Quarter | G-7 Return | 10/31/2024 |
| October 2024 | GA-V/Payment | 11/15/2024 |
| November 2024 | GA-V/Payment | 12/16/2024 |
| December 2024 | GA-V/Payment | 1/15/2025 |
| 4TH Quarter 2024 | G-7 Return | 1/31/2025 |
| W-2/1099 NEC | G-1003 Return | 1/31/2025 |
| All other 1099s | G-1003 Return | 2/28/2025 |
| Payroll Period | Form | Due Date |
|---|---|---|
| 1ST QTR 2024 | G-7 Payment | 4/30/2024 |
| 1ST QTR 2024 | G-7 Return | 4/30/2024 |
| 2ND QTR 2024 | G-7 Payment | 7/31/2024 |
| 2ND QTR 2024 | G-7 Return | 7/31/2024 |
| 3RD QTR 2024 | G-7 Payment | 10/31/2024 |
| 3RD QTR 2024 | G-7 Return | 10/31/2024 |
| 4TH QTR 2024 | G-7 Payment | 1/31/2025 |
| 4TH QTR 2024 | G-7 Return | 1/31/2025 |
| W-2/1099 NEC | G-1003 Return | 1/31/2025 |
| All other 1099s | G-1003 Return | 2/28/2025 |
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.