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Depositing and Reporting Withheld Taxes: Georgia

Depositing and Reporting Withheld Taxes requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Author: Vicki M. Lambert, The Payroll Advisor


  • The deposit thresholds and due dates are based on each employer's lookback period. Certain employers must deposit by the next banking day. See Deposit Thresholds and Schedules.
  • Employers that do not deposit electronically must complete the appropriate form. Quarterly reconciliation returns are also required. See Forms.
  • Penalties are imposed for failure to comply with the income tax depositing and filing requirements. See Penalties.
  • Certain employers are required to make deposits by electronic funds transfer (EFT). See Electronic Deposit Requirements.
  • Georgia employers must file an annual reconciliation return along with Forms W-2 by January 31 for the immediately preceding calendar year. See Annual Reconciliation Forms and Filing Deadlines.
  • All employers must file Forms W-2 and provide a copy to each employee annually by the due date for the immediately preceding calendar year. Certain employers must file the forms electronically. If payments are made to an independent contractor for the performance of services, a Form 1099 must be filed with the state and a copy of the form must be provided to the independent contractor by January 31. See Information Return Reporting Requirements.