Georgia Income Tax and Withholding

Periodic Returns. Form G-1, by last day of the month following close of the calendar quarter; monthly (Form G-6) if cumulative amount of taxes withheld in any period exceeds $200. Monthly returns should be filed for each of the first two months of each quarter (use Form G-1 for the third month) and are due by the 15th day of the following month; returns that otherwise would be due on the 15th of April, July, October, and January are due on last day of those months (Form G-1).

Annual Reconciliation Returns. Form G-3 due February 28.

Timely Filing. If due date for returns and reports falls on a Saturday, Sunday, or legal holiday, the returns and reports are deemed timely filed if filed on the next following business day. Returns and reports are deemed timely filed when postmarked the day due.