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Outline

The G-4 Georgia form is a critical document for employees in the state of Georgia, as it determines how much state income tax is withheld from their paychecks. This form requires individuals to provide essential personal information, including their full name, social security number, and home address. Employees must also indicate their marital status, which affects their withholding allowances. The form allows for the declaration of dependent allowances and additional allowances that can be calculated using a worksheet provided within the form itself. This worksheet helps employees estimate their tax liability more accurately, ensuring that the correct amount is withheld throughout the year. Furthermore, the G-4 includes provisions for individuals who may qualify for exemption from withholding, such as those with no tax liability in the previous year or military spouses under specific conditions. Completing the G-4 accurately is essential; failure to do so may result in the default withholding rate being applied, which is typically the highest rate for single individuals claiming zero allowances. Understanding the nuances of this form can lead to better financial planning and potentially higher take-home pay for employees.

Sample - G 4 Georgia Form

Form G-4 (Rev. 08/15/24)
STATE OF GEORGIA EMPLOYEE’S WITHHOLDING ALLOWANCE CERTIFICATE
1a. YOUR FULL NAME 1b. YOUR SOCIAL SECURITY NUMBER
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.
4. DEPENDENT ALLOWANCES
[ ]
A.Single
B.Married Filing Separate or Married Filing Joint, both spouses working
C.Married Filing Joint, one spouse working
D.Head of Household
$____________
WORKSHEET FOR CALCULATING ADDITIONAL ALLOWANCES
(Must be completed for step 5)
A.
Federal Estimated Itemized Deductions (If Itemizing Deductions).............................$______________
B. Georgia Standard Deduction (enter one):
................................$12,000
$______________
C.
Subtract Line B from Line A (If zero or less, enter zero) ....................................................................$______________
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) ___________
(Employer: The letter indicates the tax tables in Em ployers Tax Guide)
TOTAL ALLOWANCES (Total of Lines 4 - 5) ___________
8. EXEMPT: (Do not complete Lines 4 - 7 if claiming exempt)
Read the Line 8 instructions on page 2 before completing this section.
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 G-4. Also, I authorize my employer to deduct per pay period the additional amount listed above.
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 30348-5685
9. EMPLOYER’S NAME AND ADDRESS: EMPLOYER’S FEIN:____________________________
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.
5.
GEORGIA ADJUSTMENTS ALLOWANCE
[
]
(See instructions for details. Worksheet below must
be completed)
6. ADDITIONAL WITHHOLDING
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
Single/Head of Household
Married Filing Joint
Married Filing Separate
................................$24,000
................................$12,000
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G-4 (Rev . 08/15/24)
INSTRUCTIONS FOR COMPLETING FORM G-4
Enter your full name, address and social security number in boxes 1 a 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 1-2-1, shall qualify as a dependent minor.
Line 5: Complete the worksheet on Form G-4 if you claim Georgia adjustments Allowances. Enter the number from Line H here.
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 you
r 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 4-5.
Line 8:
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 W-2 the employer should not report any of the wages as Georgia wages.
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 G-4
so that withholding will occur as is required by Georgia Law when a Georgia domiciliary works in another state and
withholding is not required by such other state. If the spouse does not fill out the form, the employer shall withhold
Georgia income tax as if the spouse is single with zero allowances.
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 IT-511 booklet for more
information.
Do not complete Lines 4-7 if claiming exempt.
O.C.G.A. § 48-7-102 requires you to complete and submit Form G-4 to your employer in order to have tax withheld from you r
wages. By correctly completing this form, you can adjust the amount of tax withheld to meet your tax liability. Failure to submit a
properly completed Form G-4 will result in your employer withholding tax as though you are single with zero allowances.
Employers are required to mail any Form G-4 claiming more than 14 allowances or exempt from withholding to the Georgia
Department of Revenue. Employer s should honor the properly completed form as submitted unless otherwise notified by the
Department. Such forms remain in effect until changed or until February 15 of the following year. Employers who know that a
G-4 is erroneous should not honor the form and should withhold as if the employee is single claiming zero allowances until a
corrected form has been received.
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Form Information

Fact Name Description
Form Purpose The G-4 form is used in Georgia to determine the amount of state income tax withheld from an employee's paycheck.
Governing Law This form is governed by O.C.G.A. § 48-7-102, which outlines the requirements for withholding taxes in Georgia.
Employee Information Employees must provide their full name, social security number, and home address on the form.
Marital Status Options Employees can select their marital status from options such as Single, Married Filing Joint, Married Filing Separate, or Head of Household.
Dependent Allowances Employees may claim dependent allowances based on the number of dependents they have, which can affect their withholding amount.
Additional Allowances Employees can claim additional allowances by completing a worksheet, which allows for more accurate tax withholding based on their situation.
Exemption Criteria Employees may claim exemption from withholding if they had no Georgia income tax liability in the previous year and expect none for the current year.
Servicemembers Relief Act Under certain conditions, spouses of servicemembers may be exempt from Georgia withholding tax as per the Servicemembers Civil Relief Act.
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.

Detailed Guide for Filling Out G 4 Georgia

Completing the G-4 form is essential for determining the amount of state income tax withheld from your paycheck. Follow these steps carefully to ensure accurate completion.

  1. Enter your full name in box 1a.
  2. Provide your social security number in box 1b.
  3. Fill in your home address in box 2a, including the number and street or rural route.
  4. Complete the city, state, and ZIP code in box 2b.
  5. For line 3, select your marital status and enter the number of allowances you are claiming in the brackets beside it. 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
  6. On line 4, enter the number of dependent allowances you are entitled to claim.
  7. For line 5, complete the worksheet provided to calculate any additional allowances. Enter the result on line H.
  8. On line 6, specify any additional withholding amount you authorize your employer to deduct.
  9. Enter the letter corresponding to your marital status from line 3 on line 7.
  10. Calculate and write the total allowances from lines 3-5 on the designated line.
  11. If claiming exempt status, complete line 8. You may check the appropriate box based on your situation.
  12. Sign and date the form at the bottom to certify the information is accurate.
  13. If your employer needs to, they will complete line 9 and mail the entire form to the Georgia Department of Revenue.

After submitting the form, your employer will adjust your withholding based on the information provided. It’s important to keep a copy for your records and monitor your paychecks to ensure the correct amount is being withheld.

Obtain Answers on G 4 Georgia

  1. What is the G-4 form?

    The G-4 form is the Employee’s Withholding Allowance Certificate for the state of Georgia. It allows employees to indicate their marital status and the number of allowances they wish to claim for state income tax withholding. This form helps determine how much tax will be withheld from an employee's paycheck.

  2. Who needs to fill out the G-4 form?

    Any employee working in Georgia who wants to adjust their state income tax withholding must complete the G-4 form. This includes new hires, employees who wish to change their withholding status, and those claiming exemption from withholding.

  3. How do I determine my marital status for the G-4 form?

    Marital status options on the G-4 form include:

    • Single
    • Married Filing Joint (both spouses working)
    • Married Filing Joint (one spouse working)
    • Married Filing Separate
    • Head of Household

    Choose the status that accurately reflects your situation and enter the corresponding number of allowances in the brackets provided.

  4. What if I have dependents?

    If you have dependents, you can claim additional allowances for them on Line 4 of the G-4 form. Make sure to enter the correct number of dependent allowances you are entitled to claim.

  5. What is the purpose of the worksheet on the G-4 form?

    The worksheet helps you calculate any additional allowances you may claim. You must complete this worksheet if you wish to enter an amount on Line 5. Failing to do so will result in your claim being denied.

  6. Can I claim exempt from withholding?

    You can claim exempt from withholding if you had no Georgia income tax liability last year and expect none this year. Additionally, if you meet the conditions under the Servicemembers Civil Relief Act, you may also qualify for exemption. Be sure to check the appropriate box on Line 8 if you meet these criteria.

  7. What happens if I don’t submit the G-4 form?

    If you do not submit a properly completed G-4 form, your employer will withhold taxes as if you are single with zero allowances. This may result in higher withholding than necessary.

  8. How long is the G-4 form valid?

    The G-4 form remains in effect until you change it or until February 15 of the following year. If your circumstances change, you should submit a new form to your employer to update your withholding status.

  9. Where do I send the G-4 form?

    Once completed, submit the G-4 form to your employer. If you are claiming more than 14 allowances or are exempt from withholding, your employer must mail the form to the Georgia Department of Revenue, Taxpayer Services Division, at the address provided on the form.

Common mistakes

Filling out the G-4 Georgia form can be straightforward, but many people make common mistakes that can affect their tax withholding. One frequent error is failing to complete the worksheet for calculating additional allowances. If you claim additional allowances on Line 5 without filling out the worksheet, your employer will automatically deny your claim. This oversight can lead to higher tax withholding than necessary, impacting your take-home pay.

Another mistake involves misunderstanding marital status options. When selecting a marital status on Line 3, individuals sometimes enter the wrong number of allowances. For example, a married person may mistakenly claim allowances for "Single" or choose an incorrect number for "Married Filing Joint." This can result in incorrect tax withholding, leading to either underpayment or overpayment of taxes throughout the year.

People also often neglect to check the exemption box on Line 8 correctly. To claim exemption, you must have had no tax liability in the previous year and expect none in the current year. Misunderstanding these requirements can lead to claiming exempt status incorrectly. If you do not meet the criteria but claim exempt, your employer will not withhold any taxes, which may result in a tax bill when you file your return.

Finally, a common oversight is failing to provide accurate personal information. Missing or incorrect details, such as your full name, social security number, or address, can cause delays in processing your form. Employers need accurate information to ensure proper withholding. Double-checking these details before submission can help avoid unnecessary complications.

Documents used along the form

The G-4 Georgia form is essential for employees to declare their withholding allowances for state income tax purposes. Alongside this form, various other documents may be required or beneficial for accurate tax processing and compliance. Below is a list of related forms and documents that are often used in conjunction with the G-4 form.

  • W-4 Form: This federal form allows employees to indicate their federal income tax withholding allowances. It is crucial for determining the amount of federal tax withheld from an employee's paycheck.
  • Form 500: This is the Georgia Individual Income Tax Return form. It is used by residents to report their income and calculate their state tax liability for the year.
  • Form 500EZ: A simplified version of the Georgia Individual Income Tax Return for taxpayers with less complex financial situations, allowing for easier filing.
  • Form 1099: This form is used to report various types of income other than wages, salaries, and tips. It is essential for independent contractors and freelancers.
  • Form W-2: Employers use this form to report wages paid to employees and the taxes withheld. Employees receive this form to file their income tax returns.
  • Form IT-511: This form provides guidance on allowable deductions for Georgia income tax purposes, helping taxpayers understand what they can claim.
  • Form G-4 Worksheet: A supplementary document that helps individuals calculate additional allowances for withholding. This worksheet must be completed to claim additional allowances on the G-4 form.
  • Military Spouses Residency Relief Act Documentation: This documentation is necessary for military spouses to claim exemption from Georgia income tax under specific conditions outlined in the Act.
  • State Tax Identification Number: Employers must obtain this number to report taxes withheld from employees accurately. It is essential for compliance with state tax regulations.
  • Direct Deposit Authorization Form: This form allows employees to authorize their employer to deposit their pay directly into their bank account, streamlining the payment process.

Understanding these documents and their purposes can greatly assist employees in managing their tax responsibilities effectively. It is advisable to consult with a tax professional if there are questions regarding any of these forms or the withholding process.

Similar forms

The G-4 Georgia form serves as an Employee’s Withholding Allowance Certificate, allowing individuals to claim withholding allowances for state income tax purposes. There are several other documents that share similarities with the G-4 form, primarily in their function of determining tax withholding amounts. Below is a list of documents that are comparable to the G-4 form, along with explanations of their similarities.

  • W-4 Form (Employee's Withholding Certificate): This federal form is used by employees to indicate their tax situation to their employer. Like the G-4, it helps determine the amount of federal income tax to withhold from an employee's paycheck.
  • W-4P Form (Withholding Certificate for Pension or Annuity Payments): Similar to the G-4, this form is utilized by individuals receiving pension or annuity payments to specify the amount of federal tax withholding, ensuring appropriate deductions are made.
  • W-4S Form (Request for Federal Income Tax Withholding from Sick Pay): This form allows employees to request federal income tax withholding from sick pay. It shares the same purpose of adjusting withholding amounts based on individual circumstances.
  • Form 4852 (Substitute for Form W-2, Wage and Tax Statement): When an employee does not receive a W-2, they can use this form to report income and withholding. It functions similarly to the G-4 in that it helps clarify tax obligations.
  • State Withholding Forms (Various States): Many states have their own withholding forms, similar to the G-4, which allow employees to claim allowances and determine state tax withholding based on their specific situations.
  • Form 1040 (U.S. Individual Income Tax Return): While primarily a tax return, the information provided on this form can influence withholding amounts for the following year, similar to how the G-4 affects withholding throughout the year.
  • Form 1099 (Miscellaneous Income): This form reports income received outside of regular employment. While it does not directly adjust withholding, it informs the taxpayer of income that may affect future withholding claims, akin to the G-4's purpose.
  • Form 8888 (Allocation of Refund): This form allows taxpayers to allocate their tax refund to various accounts. It relates to withholding in that it reflects the outcomes of withholding decisions made on forms like the G-4.
  • Form 1040-ES (Estimated Tax for Individuals): This form is used by individuals to calculate and pay estimated tax payments. It is similar to the G-4 in that it helps individuals manage their tax liabilities throughout the year.

Understanding these documents can provide clarity on how withholding allowances are calculated and reported, ensuring that individuals meet their tax obligations effectively.

Dos and Don'ts

When filling out the G-4 Georgia form, it’s essential to follow certain guidelines to ensure accuracy and compliance. Here’s a helpful list of things you should and shouldn’t do:

  • Do enter your full name, social security number, and home address accurately in the specified boxes.
  • Do carefully read the instructions on the reverse side before completing the form.
  • Do calculate your allowances using the worksheet provided, especially if claiming additional allowances.
  • Do sign and date the form to validate your claims.
  • Don't leave any required fields blank; this can lead to delays or denials.
  • Don't claim exempt status if you had a tax liability in the previous year; ensure you meet the criteria before checking the exempt box.

Following these simple dos and don’ts can make the process smoother and help avoid potential issues with your tax withholding. Remember, accuracy is key!

Misconceptions

Here are seven common misconceptions about the G-4 Georgia form:

  1. Claiming Exempt Means No Withholding at All: Many believe that claiming exempt from withholding means they won't owe any taxes. In reality, you must meet specific criteria to qualify for exempt status.
  2. Only Single Individuals Can Claim Zero Allowances: Some think that only single employees can enter “0” on the form. However, anyone can claim zero allowances regardless of marital status if they do not wish to claim any.
  3. Filing Exempt Automatically Qualifies You for Future Years: It's a common belief that once you claim exempt, you remain exempt indefinitely. This is incorrect; you must reevaluate your status each year.
  4. Additional Allowances Can Be Claimed Without a Worksheet: Some individuals think they can simply enter additional allowances without completing the required worksheet. This is not allowed, and failure to do so can result in denial of the claim.
  5. All Employees Must Complete the G-4 Form: There is a misconception that every employee is required to fill out the G-4. In fact, only those who want to adjust their withholding or claim exemptions need to complete it.
  6. Employers Can Ignore Incorrect Forms: Some believe that employers can disregard forms they suspect are incorrect. In reality, employers must withhold based on the submitted G-4 until a corrected form is provided.
  7. Married Couples Always Claim More Allowances: Many think that married individuals automatically qualify for more allowances. This is not always true; it depends on the specific circumstances of each couple.

Key takeaways

When filling out and using the G-4 Georgia form, keep these key takeaways in mind:

  • Accurate Information is Essential: Ensure that your full name, social security number, and address are entered correctly. This information is crucial for tax processing.
  • Claiming Allowances: Carefully determine the number of allowances you are entitled to based on your marital status and dependents. The number of allowances directly affects your tax withholding.
  • Complete the Worksheet: If you are claiming additional allowances, you must complete the worksheet provided in the form. Failing to do so will result in your claim being denied.
  • Exemption Criteria: Understand the criteria for claiming exemption from withholding. You may qualify if you had no tax liability last year and expect none this year. Be sure to check the appropriate box if you qualify.
  • Employer Responsibilities: Employers must mail the G-4 form to the Georgia Department of Revenue if an employee claims more than 14 allowances or is exempt. Proper handling of the form is crucial for compliance.