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The G-4 Georgia form is an essential document for employees in Georgia, as it determines how much state income tax will be withheld from their paychecks. This form allows individuals to claim withholding allowances based on their marital status, dependents, and any additional allowances they may be eligible for. Employees must provide their full name, Social Security number, and home address at the top of the form. They will then indicate their marital status and the number of allowances they wish to claim. If applicable, they can also specify additional amounts to be withheld. The form includes a worksheet to help calculate additional allowances based on factors such as age, blindness, and allowable deductions. For those who qualify, there are options to claim exemption from withholding altogether. Completing the G-4 accurately is crucial, as failure to do so may result in the employer withholding tax as if the employee is single with zero allowances. Understanding the G-4 form can lead to more accurate tax withholding and potentially larger paychecks throughout the year.
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CLEAR
Form
STATE OF GEORGIA EMPLOYEE’S WITHHOLDING ALLOWANCE CERTIFICATE
1a. YOUR FULL NAME |
1b. YOUR SOCIAL SECURITY NUMBER |
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2a. HOME ADDRESS (Number, Street, or Rural Route) |
2b. CITY, STATE AND ZIP CODE |
PLEASE READ INSTRUCTIONS ON REVERSE SIDE BEFORE COMPLETING LINES 3 – 8
3. MARITAL STATUS
Enter letter below on Line 7.
A.Single
B.Married Filing Separate or Married Filing Joint, both spouses working
C.Married Filing Joint, one spouse working
D.Head of Household
4. DEPENDENT ALLOWANCES |
[ |
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5. GEORGIA ADJUSTMENTS ALLOWANCE [ |
] |
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(See instructions for details. Worksheet below must |
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be completed) |
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6. ADDITIONAL WITHHOLDING |
$____________ |
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WORKSHEET FOR CALCULATING ADDITIONAL ALLOWANCES
(Must be completed for step 5)
A. Federal Estimated Itemized Deductions (If Itemizing Deductions) |
$______________ |
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B. Georgia Standard Deduction (enter................................one): |
$12,000 |
$______________ |
Single/Head of Household |
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Married Filing Joint |
$24,000 |
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Married Filing Separate |
$12,000 |
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C. Subtract Line B from Line A (If zero or less, enter zero) |
$______________ |
D. Allowable Georgia Adjustments to Federal Adjusted Gross Income |
$______________ |
E. Add the Amounts on Lines C and D |
$______________ |
F. Estimate of Taxable Income not Subject to Withholding |
$______________ |
G. Subtract Line F from Line E (if zero or less, stop here) |
$______________ |
H. Divide the Amount on Line G by $4,000. Enter total here and on Line 5 above |
______________ |
(This is the number of Georgia Adjustments Allowances you can claim. If the remainder is over $1,500 round up)
7. LETTER USED (Marital Status A, B, C or D) ___________ |
TOTAL ALLOWANCES (Total of Lines 4 - 5) ___________ |
(Employer: The letter indicates the tax tables in Employer’s Tax Guide) |
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8.EXEMPT: (Do not complete Lines 4 - 7 if claiming exempt) Read the Line 8 instructions on page 2 before completing this section. a) I claim exemption from withholding because I incurred no Georgia income tax liability last year and I do not expect to
have a Georgia income tax liability this year. Check here
b)I certify that I am not subject to Georgia withholding because I meet the conditions set forth under the Servicemembers Civil Relief Act as provided on page 2. My state of residence is ________________. My spouse’s (servicemember) state
of residence is ________________ . The states of residence must be the same to be exempt. Check here
I certify under penalty of perjury that I am entitled to the number of withholding allowances or the exemption from withholding status claimed on this Form
Employee’s Signature________________________________________________________ Date _________________
Employer: Complete Line 9 and mail entire form only if the employee claims over 14 allowances or exempt from withholding. If
necessary, mail form to: Georgia Department of Revenue, Taxpayer Services Division, P.O. Box 105685, Atlanta, GA
9. EMPLOYER’S NAME AND ADDRESS: |
EMPLOYER’S FEIN:____________________________ |
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EMPLOYER’S WH#:____________________________ |
Do not accept forms claiming additional allowances unless the worksheet has been completed. Do not accept forms claiming exempt if numbers are written on Lines 4 - 7.
CLEAR
INSTRUCTIONS FOR COMPLETING FORM
Enter your full name, address and social security number in boxes 1a through 2b.
Line 3: Write the letter on Line 7 according to your marital status.
A.Single
B.Married Filing Separate or Married Filing Joint, both spouses working
C.Married Filing Joint, one spouse working
D.Head of Household
Line 4: Enter the number of dependent allowances you are entitled to claim. The term "dependent" shall have the same meaning as in the Internal Revenue Code of 1986; provided, however, that any unborn child with a detectable human heartbeat, as such terms are defined in Code Section
Line 5: Complete the worksheet on Form
Failure to complete and submit the worksheet will result in automatic denial on your claim.
Line 6: Enter a specific dollar amount that you authorize your employer to withhold in addition to the tax withheld based on your marital status and number of allowances.
Line 7: Enter the letter of your marital status from Line 3. Enter total of the numbers on Lines
a)Check the first box if you qualify to claim exempt from withholding. You can claim exempt if you filed a Georgia income tax return last year and the amount of Line 4 of Form 500EZ or Line 16 of Form 500 was zero, and you expect to file a Georgia tax return this year and will not have a tax liability. You cannot claim exempt if you did not file a Georgia income tax return for the previous tax year. Receiving a refund in the previous tax year does not qualify you to claim exempt.
EXAMPLES: Your employer withheld $500 of Georgia income tax from your wages. The amount on Line 4 of Form 500EZ (or Line 16 of Form 500) was $100. Your tax liability is the amount on Line 4 (or Line 16); therefore, you do not qualify to claim exempt.
Your employer withheld $500 of Georgia income tax from your wages. The amount on Line 4 of Form 500EZ (or Line 16 of Form 500) was $0 (zero). Your tax liability is the amount on Line 4 (or Line 16) and you filed a prior year income tax return; therefore you qualify to claim exempt.
b)Check the second box if you are not subject to Georgia withholding and meet the conditions set forth under the Servicemembers Civil Relief Act. Under the Act, a spouse of a servicemember may be exempt from Georgia income tax on income from services performed in Georgia if:
1.The servicemember is present in Georgia in compliance with military orders;
2.The spouse is in Georgia solely to be with the servicemember;
3.The servicemember maintains domicile in another state; and
4.The domicile of the spouse is the same as the domicile of the servicemember or the spouse of the servicemember has elected to use the same residence for purposes of taxation as the servicemember.
Additional information for employers regarding the Military Spouses Residency Relief Act:
1.On the
2.If the spouse of a servicemember is entitled to the protection of the Military Spouses Residency Relief Act in another state and files a withholding exemption form in such other state, the spouse is required to submit a Georgia Form
Worksheet for calculating additional allowances. Enter the information as requested by each line. For Line D, enter items such as Retirement Income Exclusion, U.S. Obligations, and other allowable deductions per Georgia Law, see the
Do not complete Lines
O.C.G.A. §
Employers are required to mail any Form
Form Specifications
| Fact Name | Details |
|---|---|
| Form Purpose | The G-4 form is used in Georgia for employees to declare their withholding allowances, which affects the amount of state income tax withheld from their paychecks. |
| Governing Law | This form is governed by the Official Code of Georgia Annotated (O.C.G.A.) § 48-7-102, which mandates its completion for tax withholding purposes. |
| Marital Status Options | Employees can select from several marital statuses, including Single, Married Filing Joint, Married Filing Separate, and Head of Household, to determine their allowances. |
| Dependent Allowances | Line 4 of the form allows employees to claim allowances for dependents, which can further reduce their taxable income. |
| Additional Allowances | Employees may also claim additional allowances by completing a worksheet provided on the form, which helps calculate potential deductions. |
| Exemption Clauses | Employees may claim exemption from withholding if they had no Georgia income tax liability in the previous year and do not expect one for the current year. |
| Submission Requirements | Employers must mail the G-4 form to the Georgia Department of Revenue if an employee claims more than 14 allowances or is exempt from withholding. |
G 4 Georgia: Usage Guidelines
Completing the G-4 form is a necessary step for individuals working in Georgia to ensure that the correct amount of state income tax is withheld from their paychecks. Following the steps carefully will help in accurately reporting personal information and tax allowances.
- Begin by entering your full name in box 1a.
- Next, provide your Social Security number in box 1b.
- In box 2a, fill in your home address (number, street, or rural route).
- Then, complete box 2b with your city, state, and zip code.
- For line 3, indicate your marital status by entering the number of allowances you wish to claim in the brackets next to your status. Options include:
- A. Single: Enter 0 or 1.
- B. Married Filing Joint, both spouses working: Enter 0 or 1.
- C. Married Filing Joint, one spouse working: Enter 0, 1, or 2.
- D. Married Filing Separate: Enter 0 or 1.
- E. Head of Household: Enter 0 or 1.
- Proceed to line 4 and enter the number of dependent allowances you are entitled to claim.
- For line 5, complete the worksheet provided on the form to determine any additional allowances. Enter the number on line H here.
- On line 6, specify a dollar amount that you authorize your employer to withhold in addition to the regular withholding.
- In line 7, enter the letter corresponding to your marital status from line 3. Then, calculate and enter the total of the numbers from lines 3 to 5.
- If you are claiming exempt from withholding, check the appropriate box on line 8. You must meet specific criteria to qualify.
- Sign and date the form at the bottom to certify that the information provided is accurate.
- Employers must complete line 9 with their name, address, FEIN, and WH# if the employee claims more than 14 allowances or is exempt from withholding.
After filling out the G-4 form, it is important to submit it to your employer. They will use this information to determine the correct withholding amounts from your pay. If you have any changes in your personal situation or tax status, you may need to update this form accordingly.
Your Questions, Answered
What is the purpose of the G-4 Georgia form?
The G-4 Georgia form is used by employees to declare their withholding allowances for state income tax. By completing this form, employees can adjust the amount of tax withheld from their paychecks based on their marital status, dependents, and other allowances. This helps ensure that the correct amount of state income tax is withheld throughout the year.
Who needs to fill out the G-4 form?
Any employee working in Georgia who wants to have state income tax withheld from their wages should complete the G-4 form. This includes new employees, those who experience changes in their personal situation, or anyone wishing to adjust their withholding allowances. It is essential to provide accurate information to avoid under- or over-withholding.
How do I determine the number of allowances to claim?
The number of allowances you can claim depends on your marital status and the number of dependents you have. The G-4 form provides specific instructions for each marital status category. For example, if you are single, you can enter either 0 or 1. If you are married and both spouses are working, you can also enter 0 or 1. You may need to complete the worksheet on the form to calculate additional allowances based on your specific financial situation.
What should I do if I want to claim exemption from withholding?
If you believe you qualify for exemption from withholding, you must check the appropriate box on Line 8 of the G-4 form. You can claim exemption if you had no Georgia income tax liability last year and do not expect to have one this year. If you are a spouse of a servicemember, you may also qualify under the Servicemembers Civil Relief Act. Make sure to read the instructions carefully before claiming exemption.
What happens if I do not submit a properly completed G-4 form?
If you fail to submit a properly completed G-4 form, your employer will withhold taxes as if you are single with zero allowances. This could lead to either too much or too little tax being withheld from your paycheck, which may affect your tax liability at the end of the year. It is crucial to ensure the form is filled out correctly and submitted on time.
Can I change my withholding allowances after submitting the G-4 form?
Yes, you can change your withholding allowances at any time by submitting a new G-4 form to your employer. This may be necessary if your personal or financial situation changes, such as getting married, having a child, or experiencing a change in income. Ensure that you complete the new form accurately to reflect your current situation.
What should employers do with the G-4 forms they receive?
Employers are required to review the G-4 forms for accuracy. They should honor the completed forms unless notified otherwise by the Georgia Department of Revenue. If an employee claims more than 14 allowances or claims exemption, the employer must mail the form to the Georgia Department of Revenue. Employers should keep the forms on file until a new form is submitted or until February 15 of the following year.
Common mistakes
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Missing Personal Information: Individuals often forget to fill in their full name, social security number, or address. This basic information is crucial for processing the form correctly.
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Incorrect Marital Status: Selecting the wrong marital status can lead to inaccurate withholding allowances. It is essential to choose the option that reflects your current situation.
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Neglecting Dependent Allowances: Some people overlook the section for dependent allowances. If you have dependents, not claiming them can result in higher tax withholding.
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Skipping the Worksheet: Failing to complete the worksheet for additional allowances is a common mistake. Without this, any additional allowances claimed will be denied automatically.
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Incorrect Additional Withholding Amount: Entering an incorrect dollar amount for additional withholding can lead to unexpected tax situations. Ensure that this amount is accurate and reflects your needs.
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Claiming Exempt Incorrectly: Some individuals mistakenly claim exemption from withholding when they do not meet the criteria. Understanding the requirements is vital to avoid errors.
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Not Signing the Form: A signature is required to validate the form. Forgetting to sign can delay processing and lead to complications with your employer.
Documents used along the form
When completing the G-4 Georgia form, several other forms and documents may be necessary to ensure accurate tax withholding and compliance with state regulations. Below is a list of commonly used documents that complement the G-4 form.
- Form W-4: This federal form is used to determine the amount of federal income tax withholding from an employee's paycheck. It helps employees specify their filing status and any additional withholding they may want.
- Form 500: This is the Georgia Individual Income Tax Return. It must be filed annually to report income and calculate tax liability. It is essential for employees who need to verify their tax situation for the previous year.
- Form 500EZ: A simplified version of the Georgia Individual Income Tax Return, this form is for taxpayers with straightforward tax situations. It allows for easier filing and may be used to determine eligibility for claiming exempt status on the G-4 form.
- Form G-4 Worksheet: This is a supplementary worksheet that assists employees in calculating additional allowances on the G-4 form. Completing this worksheet is necessary if claiming more than the standard allowances.
- Form G-6: This form is used to claim an exemption from Georgia withholding based on specific criteria, such as being a resident of another state or meeting certain military qualifications.
- Form IT-511: This document provides information on allowable deductions and credits for Georgia tax purposes. It can be helpful for employees to understand what deductions they can claim when filling out their G-4 form.
- Employer's Tax Guide: This guide provides employers with information on tax withholding, including tables and instructions for processing employee forms. It is a valuable resource for ensuring compliance with state tax laws.
Understanding these documents can greatly assist in accurately completing the G-4 form and ensuring proper tax withholding. Always check for updates or changes to forms and guidelines to remain compliant with Georgia tax regulations.
Similar forms
- W-4 Form (Employee’s Withholding Certificate): Like the G-4, the W-4 is used by employees to indicate their tax withholding preferences. Both forms allow individuals to claim allowances that affect the amount of federal income tax withheld from their paychecks.
- W-2 Form (Wage and Tax Statement): While the W-2 reports the amount of wages earned and taxes withheld, it is related to the G-4 in that the latter determines how much tax is withheld. Both documents are essential for understanding an employee's tax situation.
- 1040 Form (U.S. Individual Income Tax Return): The 1040 is the form used to file an individual income tax return. Similar to the G-4, it requires information about allowances and deductions, impacting the overall tax liability for the year.
- State Income Tax Forms: Various states have their own withholding forms, similar to the G-4. These forms also allow employees to claim allowances and adjust their state tax withholding based on personal circumstances.
- Form 8862 (Information to Claim Earned Income Credit After Disallowance): This form is filed to claim the Earned Income Credit after it has been previously denied. Like the G-4, it requires specific information about dependents and eligibility, impacting tax calculations.
- Form 1099 (Miscellaneous Income): The 1099 form reports income received outside of traditional employment. While it does not directly affect withholding, it relates to overall tax obligations, similar to how the G-4 affects withholding amounts.
- Form 8888 (Direct Deposit of Refund to More Than One Account): This form allows taxpayers to split their tax refunds into multiple accounts. It connects to the G-4 by influencing how much tax is withheld and ultimately refunded.
- Form 1040-ES (Estimated Tax for Individuals): This form is used to calculate and pay estimated taxes. Like the G-4, it involves estimating tax liability based on income and allowances, ensuring proper tax payments throughout the year.
- Form 4506-T (Request for Transcript of Tax Return): This form allows taxpayers to request a transcript of their tax returns. It relates to the G-4 in that both can provide insights into an individual's tax history and allowances claimed.
- Form 8863 (Education Credits): This form is used to claim education credits, which can affect tax liability. Similar to the G-4, it requires detailed information on qualifying expenses and eligibility, impacting the overall tax situation.
Dos and Don'ts
When filling out the G-4 Georgia form, it's essential to follow specific guidelines to ensure accuracy and compliance. Below are six important dos and don'ts to keep in mind.
- Do enter your full name, address, and Social Security number accurately in the designated boxes.
- Don't skip the instructions on the reverse side of the form; they provide critical information for completing the form correctly.
- Do carefully assess your marital status and enter the correct number of allowances based on your situation.
- Don't claim exempt status unless you meet the specific criteria outlined in the instructions.
- Do complete the worksheet for additional allowances if you are claiming more than the standard deductions.
- Don't submit the form without ensuring that all required lines are filled out completely; incomplete forms may lead to processing delays.
Misconceptions
Here are some common misconceptions about the G-4 Georgia form, along with explanations to clarify them:
- Only single individuals need to fill out the G-4 form. This is incorrect. All employees, regardless of marital status, should complete the G-4 to determine their withholding allowances.
- Filing exempt means I don’t have to fill out any part of the G-4. Not true. If you claim exempt status, you still need to complete specific sections of the form to indicate your exemption.
- I can claim as many allowances as I want. This is misleading. You can only claim allowances based on your eligibility, and you must complete the worksheet to determine the correct number.
- My employer will automatically know how many allowances to withhold. This is false. You must provide your employer with a completed G-4 form to specify your withholding allowances.
- Once I submit the G-4, I never have to update it. This is incorrect. You should update your G-4 form whenever your circumstances change, such as a change in marital status or number of dependents.
- If I received a tax refund last year, I can claim exempt this year. This is not accurate. To claim exempt, you must meet specific criteria, including having no tax liability the previous year.
- The G-4 form is only for state taxes. This is misleading. While it primarily addresses Georgia state tax withholding, it can also affect your federal tax situation.
- Completing the G-4 is optional. This is false. Completing the G-4 is required to ensure the correct amount of taxes is withheld from your paycheck.
- I don’t need to complete the worksheet if I’m not claiming additional allowances. This is not true. The worksheet must be completed if you wish to claim additional allowances, regardless of whether you think you qualify.
- My employer can reject my G-4 form for any reason. This is misleading. Employers can only reject forms if they are incomplete or if the allowances claimed exceed the allowable limits without proper justification.
Key takeaways
Filling out the G-4 form in Georgia is essential for managing your state income tax withholding. Here are some key takeaways to keep in mind:
- Accurate Personal Information: Always enter your full name, address, and Social Security number correctly. This information is crucial for your employer and the state tax department.
- Marital Status Matters: Choose your marital status carefully. This affects your withholding allowances and ultimately your tax liability.
- Claiming Allowances: You can claim allowances based on your marital status and dependents. Ensure you understand how many allowances you qualify for to avoid over- or under-withholding.
- Additional Allowances Worksheet: If you wish to claim additional allowances, you must complete the worksheet provided in the form. Failing to do so will lead to automatic denial of your claim.
- Exemption Status: If you believe you qualify for exemption from withholding, check the appropriate box and ensure you meet the criteria outlined in the form.
- Signature Requirement: Don’t forget to sign and date the form. Your signature certifies that the information you provided is accurate.
- Employer's Role: Employers must handle the G-4 form properly. If you claim more than 14 allowances or are exempt, they must send the form to the Georgia Department of Revenue.
Understanding these points can help ensure that your tax withholding aligns with your financial situation. Completing the G-4 form accurately is key to avoiding surprises during tax season.