Withholding Tax Due Dates
Withholding HB 43 Requirements Summary
2023
| Payroll Period | Form | Due Date |
|---|---|---|
| January 2023 | GA-V/Payment | 2/15/2023 |
| February 2023 | GA-V/Payment | 3/15/2023 |
| March 2023 | GA-V/Payment | 4/18/2023 |
| 1ST Quarter | G-7 Return | 5/01/2023 |
| April 2023 | GA-V/Payment | 5/15/2023 |
| May 2023 | GA-V/Payment | 6/15/2023 |
| June 2023 | GA-V/Payment | 7/17/2023 |
| 2ND Quarter | G-7 Return | 7/31/2023 |
| July 2023 | GA-V/Payment | 8/15/2023 |
| August 2023 | GA-V/Payment | 9/15/2023 |
| September 2023 | GA-V/Payment | 10/16/2023 |
| 3RD Quarter | G-7 Return | 10/31/2023 |
| October 2023 | GA-V/Payment | 11/15/2023 |
| November 2023 | GA-V/Payment | 12/15/2023 |
| December 2023 | GA-V/Payment | 1/16/2024 |
| 4TH Quarter 2023 | G-7 Return | 1/31/2024 |
| W-2/1099 NEC | G-1003 Return | 1/31/2024 |
| All other 1099s | G-1003 Return | 2/29/2024 |
| Payroll Period | Form | Due Date |
|---|---|---|
| 1ST QTR 2023 | G-7 Payment | 5/01/2023 |
| 1ST QTR 2023 | G-7 Return | 5/01/2023 |
| 2ND QTR 2023 | G-7 Payment | 7/31/2023 |
| 2ND QTR 2023 | G-7 Return | 7/31/2023 |
| 3RD QTR 2023 | G-7 Payment | 10/31/2023 |
| 3RD QTR 2023 | G-7 Return | 10/31/2023 |
| 4TH QTR 2023 | G-7 Payment | 1/31/2024 |
| 4TH QTR 2023 | G-7 Return | 1/31/2024 |
| W-2/1099 NEC | G-1003 Return | 1/31/2024 |
| All other 1099s | G-1003 Return | 2/29/2024 |
2022
| Payroll Period | Form | Due Date |
|---|---|---|
| January 2022 | GA-V/Payment | 2/15/2022 |
| February 2022 | GA-V/Payment | 3/15/2022 |
| March 2022 | GA-V/Payment | 4/18/2022 |
| 1ST Quarter | G-7 Return | 5/02/2022 |
| April 2022 | GA-V/Payment | 5/16/2022 |
| May 2022 | GA-V/Payment | 6/15/2022 |
| June 2022 | GA-V/Payment | 7/15/2022 |
| 2ND Quarter | G-7 Return | 8/01/2022 |
| July 2022 | GA-V/Payment | 8/15/2022 |
| August 2022 | GA-V/Payment | 9/15/2022 |
| September 2022 | GA-V/Payment | 10/17/2022 |
| 3RD Quarter | G-7 Return | 10/31/2022 |
| October 2022 | GA-V/Payment | 11/15/2022 |
| November 2022 | GA-V/Payment | 12/15/2022 |
| December 2022 | GA-V/Payment | 1/17/2023 |
| 4TH Quarter 2022 | G-7 Return | 1/31/2023 |
| W-2/1099 NEC | G-1003 Return | 1/31/2023 |
| All other 1099s | G-1003 Return | 2/28/2023 |
| Payroll Period | Form | Due Date |
|---|---|---|
| 1ST QTR 2022 | G-7 Payment | 5/02/2022 |
| 1ST QTR 2022 | G-7 Return | 5/02/2022 |
| 2ND QTR 2022 | G-7 Payment | 8/01/2022 |
| 2ND QTR 2022 | G-7 Return | 8/01/2022 |
| 3RD QTR 2022 | G-7 Payment | 10/31/2022 |
| 3RD QTR 2022 | G-7 Return | 10/31/2022 |
| 4TH QTR 2022 | G-7 Payment | 1/31/2023 |
| 4TH QTR 2022 | G-7 Return | 1/31/2023 |
| W-2/1099 NEC | G-1003 Return | 1/31/2023 |
| All other 1099s | G-1003 Return | 2/28/2023 |
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.