Taxpayer Services Division
Withholding Tax

General Information and Forms

The Withholding Tax Section handles tax withheld by employers and payers of non-employee compensation. This includes tax withheld from wages, nonresident distributions, lottery winnings, pension and annuity payments, as well as other sources of income. The withholding tax rate is a graduated scale ranging between zero and six percent. See the 2014 Employer’s Tax Guide for withholding rates on bonuses and other compensation.

Under the provisions of House Bill 43, certain employers are required to remit tax withheld on a semi-weekly basis. The term “semi-weekly” refers to the fact that there are two days in each week to remit an EFT payment for any payday occurring within that week. See the Employer’s Tax Guide for additional information.

Click here to download or print withholding tax forms. If you do not see the form you need, or for additional information and assistance, contact the Withholding Tax Unit at 1-877-GADOR11 (1-877-423-6711) or by email to taxpayer.services@dor.ga.gov.

 

Answers to Frequently Asked Questions

Should employers withhold tax from wages of Georgia residents working in other states?

Only if the Georgia resident is working in a non-taxable state. For residents who work in states that tax personal income, taxes should be withheld for the state(s) in which they work.

 

Is there a limit to the number of allowances employees can claim on Form G-4?

No. However, the number of withholding exemptions claimed by the employee shall not exceed the number to which he or she is entitled. If the employee claims exempt or more than 14 allowances, the G-4 must be submitted for approval to: Georgia Department of Revenue, Taxpayer Services Division, P. O. Box 49432, Atlanta, GA 30359.

 

What is required if a business ceases to have employees or changes its structure?

Employers who no longer have employees should inactivate their account. If the structure of a business changes, the employer must file Form CRF-002 to apply for a new withholding number.

 

Are Forms GA-V and G-7 required if there is no tax withheld?

Form G-7 must be filed even if no tax was withheld. Form GA-V is not required.

 

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