The Georgia Department of Revenue has released a revised 2026 Employer’s Withholding Tax Guide (September 2026).
The most significant change is the move to IRIS for Forms 1099. Following the retirement of the IRS FIRE system and the discontinuance of Publication 1220, Georgia will no longer accept Forms 1099 in the legacy Publication 1220/FIRE fixed-width format. Filers using federal formats must use the tax year 2026 IRIS/XML format.
The guide also introduces a requirement to report Form 1099-DA to Georgia. Like Form 1099-K, Form 1099-DA must be reported to Georgia even if there is no withholding. All other Forms 1099 are required only if they report Georgia withholding, qualified overtime compensation, or qualified cash tips.
Separately, the guide expands its instructions for reporting qualified overtime compensation and qualified cash tips. For 2026, these amounts are reported on year-end W-2s and 1099s submitted with Form G-1003, not on Form G-7. The 2027 G-7 form will be updated to report these amounts. The tax year 2026 G-1003 template, CSV, and Georgia specific federal-format file layouts are expected on the DOR website in late October 2026.
Georgia’s 2026 Employer’s Withholding Tax Guide can be found here.
