Withholding Tax Due Dates

Semi-Weekly Filers

Withholding HB 43 Requirements Summary

2021

Payroll Period Form Due Date
January 2021 GA-V/Payment 2/15/2021
February 2021 GA-V/Payment 3/15/2021
March 2021 GA-V/Payment 4/15/2021
1ST Quarter G-7 Return 4/30/2021
April 2021 GA-V/Payment 5/17/2021
May 2021 GA-V/Payment 6/15/2021
June 2021 GA-V/Payment 7/15/2021
2ND Quarter G-7 Return 8/02/2021
July 2021 GA-V/Payment 8/16/2021
August 2021 GA-V/Payment 9/15/2021
September 2021 GA-V/Payment 10/15/2021
3RD Quarter G-7 Return 11/01/2021
October 2021 GA-V/Payment 11/15/2021
November 2021 GA-V/Payment 12/15/2021
December 2021 GA-V/Payment 1/17/2022
4TH Quarter 2021 G-7 Return 1/31/2022
W-2/1099 NEC G-1003 Return 1/31/2022
All other 1099s G-1003 Return 2/28/2022

 

Payroll Period Form Due Date
1ST QTR 2021 G-7 Payment 4/30/2021
1ST QTR 2021 G-7 Return 4/30/2021
2ND QTR 2021 G-7 Payment 8/2/2021
2ND QTR 2021 G-7 Return 8/2/2021
3RD QTR 2021 G-7 Payment 11/1/2021
3RD QTR 2021 G-7 Return 11/1/2021
4TH QTR 2021 G-7 Payment 1/31/2022
4TH QTR 2021 G-7 Return 1/31/2022
W-2/1099 NEC G-1003 Return 1/31/2022
All other 1099s G-1003 Return 2/28/2022

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

 

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.