The Department will notify the employer if the Form G-4 should not be honored (otherwise, no reply will be issued). In light of the changes under the federal Tax Cuts and Jobs Act of 2018 (TCJA), and the possibility of under-withholding of state income tax, Georgia employers may want to provide Form G-4 to their employees and recommend that they submit this form in addition to federal Form W-4.Įmployers must submit certain Forms G-4 to the DepartmentĮmployers are instructed to submit Forms G-4 claiming exempt from withholding or more than 14 allowances to the Department's Taxpayer Services Division, P. (2) Except as otherwise provided by rules or regulations of the commissioner, if an employee has filed with his employer an exemption certificate as required for federal withholding tax purposes, an employer may give effect to the exemption status and exemptions claimed on the federal exemption certificate when the certificate contains sufficient information to enable the employer to give effect to the withholding exemptions allowable under this Code section. Otherwise, employers should withhold as if the employee were single with zero allowances. However, the 2019 Georgia employer tax guide (page 13) continues to state:Įmployers can use the federal election to determine state income tax withholding if sufficient information is available to do so. Failure to submit a completed Form G-4 will result in the employer withholding income tax as though the employee were single with zero allowances. Section 48-7-102) requires employees to complete and submit Form G-4 to their employers in order to have the correct state income tax withheld. Georgia tax department releases updated state Form G-4, employee withholding certificateįor the first time since July 2014, the Georgia Department of Revenue recently released an updated Form G-4, Georgia Employee's Withholding Allowance Certificate.Īccording to the form's instructions, Georgia law (O.C.G.A.
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