
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.