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Georgia SALT Alerts

State and Local Tax Insights

December 19, 2018 | Unreported Income Liability and E-Filing Form 1099-G

  • The Georgia Tax Tribunal upheld a taxpayer’s liability arising from unreported income from two payments. The taxpayer acknowledged receiving the payments but disclaimed tax liability because she wasn’t a corporation. But not being a corporation doesn’t legally excuse an individual from tax liability. GA law provides that the taxable income of an individual is the person’s federal adjusted gross income. The taxpayer didn’t submit any evidence that contradicted or excused her GA liability, so the assessment was affirmed. (Dkt. No. IIT-1718616)
  • The Georgia Department of Revenue is encouraging taxpayers who received a refund last year to create an account with the GA Tax Center (GTC) and elect to receive their Form 1099-G electronically. Revenue Commissioner Lynne Riley said that “receiving the Form 1099-G electronically through GTC is a safe and secure way for taxpayers to have the necessary documentation to prepare for filing their tax return.” For information about how to request a 1099-G electronically: https://bit.ly/2EpsTBD

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