Accepted answer
At 8 mg/mL a 1 mg dose is 0.125 mL — 12.5 units on a U-100 barrel — and no needle gauge changes that number. Gauge changes three other things: how long the draw takes, how much stays behind in the hub, and how much rubber you core out of the stopper. On the 18G scale a larger number is a finer needle, so an 18G drawing needle is coarse enough to draw quickly and coarse enough to cut a visible plug from the stopper. If you are drawing 12.5 units at a time, the dead space matters more than the bore: a fixed-needle barrel loses microlitres, a luer hub loses tens of them, and at 8 mg/mL each microlitre is 8 µg.
Answer first: use the largest bore you tolerate for drawing and the smallest for injecting, because the two operations have opposite requirements.
For injecting, 29G to 31G is the usual range and the difference in perceived discomfort between them is small. Needle length matters more than gauge for comfort at these volumes.
The part that matters: a 30G or 31G needle through a butyl stopper leaves a track that reseals, which is why fine-gauge repeated entry is tolerable and coarse-gauge repeated entry is not.
The Hagen–Poiseuille relation gives flow proportional to the fourth power of radius, which is the quantitative basis for every gauge recommendation here.
Big to draw, small to inject, never the same one twice.