Withholding Tax Due Dates

2020 Monthly Filers

2020 Quarterly & Annual Filers

2019 Monthly Filers

2019 Quarterly & Annual Filers

Semi-Weekly Filers

Withholding HB 43 Requirements Summary

2020

Payroll Period Form Due Date
January 2020 GA-V/Payment 2/17/2020
February 2020 GA-V/Payment 3/16/2020
March 2020 GA-V/Payment 4/15/2020
1ST Quarter G-7 Return 4/30/2020
April 2020 GA-V/Payment 5/15/2020
May 2020 GA-V/Payment 6/15/2020
June 2020 GA-V/Payment 7/15/2020
2ND Quarter G-7 Return 7/31/2020
July 2020 GA-V/Payment 8/17/2020
August 2020 GA-V/Payment 9/15/2020
September 2020 GA-V/Payment 10/15/2020
3RD Quarter G-7 Return 11/02/2020
October 2020 GA-V/Payment 11/16/2020
November 2020 GA-V/Payment 12/15/2020
December 2020 GA-V/Payment 1/15/2021
4TH Quarter 2020 G-7 Return 2/01/2021
W-2/1099 Misc. for
non-employee compensation
G-1003 Return 2/01/2021
All other 1099s G-1003 Return 3/01/2021

 

Payroll Period Form Due Date
1ST QTR 2020 G-7 Payment 4/30/2020
1ST QTR 2020 G-7 Return 4/30/2020
2ND QTR 2020 G-7 Payment 7/31/2020
2ND QTR 2020 G-7 Return 7/31/2020
3RD QTR 2020 G-7 Payment 11/02/2020
3RD QTR 2020 G-7 Return 11/02/2020
4TH QTR 2020 G-7 Payment 2/1/2021
4TH QTR 2020 G-7 Return 2/1/2021
W-2/1099 Misc. for
non-employee Compensation
G-1003 Return 2/1/2021
All other 1099s G-1003 Return 3/1/2021

2019

Payroll Period Form Due Date
January 2019 GA-V/Payment 2/15/2019
February 2019 GA-V/Payment 3/15/2019
March 2019 GA-V/Payment 4/15/2019
1ST Quarter 2019 G-7 Return 4/30/2019
April 2019 GA-V/Payment 5/15/2019
May 2019 GA-V/Payment 6/17/2019
June 2019 GA-V/Payment 7/15/2019
2ND Quarter 2019 G-7 Return 7/31/2019
July 2019 GA-V/Payment 8/15/2019
August 2019 GA-V/Payment 9/16/2019
September 2019 GA-V/Payment 10/15/2019
3RD Quarter 2019 G-7 Return 10/31/2019
October 2019 GA-V/Payment 11/15/2019
November 2019 GA-V/Payment 12/16/2019
December 2019 GA-V/Payment 1/15/2020
4TH Quarter 2019 G-7 Return 1/31/2020
W-2/1099 Misc. for
non-employee compensation
G-1003 Return 1/31/2020
All other 1099s G-1003 Return 2/28/2020

 

Payroll Period Form Due Date
1ST QTR 2019 G-7 Payment 4/30/2019
1ST QTR 2019 G-7 Return 4/30/2019
2ND QTR 2019 G-7 Payment 7/31/2019
2ND QTR 2019 G-7 Return 7/31/2019
3RD QTR 2019 G-7 Payment 10/31/2019
3RD QTR 2019 G-7 Return 10/31/2019
4TH QTR 2019 G-7 Payment 1/31/2020
4TH QTR 2019 G-7 Return 1/31/2020
W-2/1099 Misc. for
non-employee Compensation
G-1003 Return 1/31/2020
All other 1099s G-1003 Return 2/28/2020

 

Date Semi-weekly Payer
Payday on Wednesday, Thursday, or Friday Taxes must be remitted via EFT on or before the following Wednesday
Payday on Saturday, Sunday, Monday, or Tuesday Taxes must be remitted via EFT on or before the following Friday
Filing Date Semi-weekly Form G-7/Schedule B is due on or before last day of the month following the end of the quarter
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.