Withholding Taxes: Georgia

Federal law and guidance on this subject should be reviewed together with this section.

Author: Vicki M. Lambert, The Payroll Advisor

Summary

• Wages paid to Georgia residents who work in the state are subject to withholding. An employee is a Georgia resident for income tax purposes if certain criteria are met. Georgia income tax must also be withheld from wages paid to Georgia nonresident employees for services performed in the state. See Withholding on Residents, Nonresidents and Expatriates.
• Georgia employers determine withholding using Form G-4, Employee's Withholding Allowance Certificate. See Employee's Withholding Allowance Certificate.
• Withholding on supplemental wage payments, such as bonuses, is calculated differently depending on the employee's income. See Supplemental Wages.
• Each year employers must provide copies of federal Form W-2, Wage and Tax Statement, to each employee from whom any amount of Georgia income tax was withheld, or would have been withheld under the approved tables and other methods if the employee had claimed no more than one withholding allowance. See Form W-2 Reporting Requirements.
• Employers are required to keep records of wages paid and taxes withheld. See Recordkeeping Requirements.