Georgia State Income Tax Withholding Information

State Abbreviation:

GA

State Tax Withholding State Code:

13

Acceptable Exemption Form:

G-4 or W-4

Basis for Withholding:

State Exemptions

Acceptable Exemption Data:

S, M, N, H/Number of Exemptions

TSP Deferred:

Yes

Special Coding:

Determine the Total Number of Allowances Claimed field as follows:
First Position - S = Single; H = Head of Household; M = Married,
Filing Joint Return - One Spouse Working; N = Married,
Filing Separate Returns or Joint Return - Both Spouses Working.
Second and Third Positions - Enter the total number of allowances claimed. If less than ten (10), precede with zero (0).

Additional Information:

If any exemptions are claimed:
Married, Filing Joint Return - One Spouse Working = Two (2) personal exemptions.
Married, Filing Separate Returns or Joint Return - Both Spouses Working = One (1) personal exemption.
Single or Head of Household = One (1) personal exemption.
Any remaining number of exemptions become dependent/additional allowances.

Additional Resources:

TAXES 13-28, Georgia State Income Tax Withholding

Previous Tax Formula

Withholding Formula (Residents) Arrow Left(Effective Pay Period 12, 2013)Arrow Right

  1. Subtract the nontaxable biweekly Thrift Savings Plan (TSP) contribution from the gross biweekly wages.
  2. Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes dental and vision insurance program and Flexible Spending Account - health care and dependent care deductions) from the amount computed in step 1.
  3. Add the taxable biweekly fringe benefits (i.e., taxable life insurance) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
  4. Multiply the adjusted gross biweekly wages times 26 to obtain the gross annual wages.
  5. Determine the standard deduction by applying the following guideline and subtract this amount from the gross annual wages.

    Single - S or Head of Household - H

    Married - N (Filing Separate or Joint Return - Both Spouses Working)

    Married - M (Filing Joint Return - One Spouse Working)

    $2,300

    $1,500

    $3,000
  6. Determine the personal allowance using the table below. Arrow LeftAllowances claimed that exceed the highest value in the table for each filing status are ignored.Arrow Right

    Single or Head of Household, claiming no allowance

    $0.00

    Single or Head of Household, claiming one (1) allowance

    2,700.00

    Married filing a separate return, claiming no allowance

    0.00

    Married filing a separate return, claiming one (1) allowance

    Arrow Left3,700.00Arrow Right

    Married filing a joint return - both spouses working, claiming no allowance

    0.00

    Married filing a joint return - both spouses working, claiming one (1) allowance

    Arrow Left3,700.00Arrow Right

    Married filing a joint return - one spouse working, claiming no allowance

    0.00

    Married filing a joint return - one spouse working, claiming one (1) allowance

    Arrow Left3,700.00Arrow Right

    Married filing a joint return - one spouse working, claiming two (2) allowances

    Arrow Left7,400.00Arrow Right
  7. Determine the dependent allowance and any additional allowances by applying the following guideline and subtract this amount from the result of step 6.

    Dependent Allowance = $3,000 x Number of Dependents and additional allowances.

  8. Apply taxable income computed in step 7 to the following table to determine the annual Georgia tax withholding.

    Tax Withholding Table
    Single

    If the Amount of
    Taxable Income Is:

    The Amount of Georgia
    Tax Withholding Should Be:

    Over:

    But Not Over:

     

    Of Excess Over:

    $0

    $750

     

    $0

    plus

    1.0%

    $0

    750

    2,250

     

    7.50

    plus

    2.0%

    750

    2,250

    3,750

     

    37.50

    plus

    3.0%

    2,250

    3,750

    5,250

     

    82.50

    plus

    4.0%

    3,750

    5,250

    7,000

     

    142.50

    plus

    5.0%

    5,250

    7,000

    and over

     

    230.00

    plus

    6.0%

    7,000

    Married - Filing Separate
    or
    Married - Filing Joint (Both Spouses Working)

    If the Amount of
    Taxable Income Is:

    The Amount of Georgia
    Tax Withholding Should Be:

    Over:

    But Not Over:

     

    Of Excess Over:

    $0

    $500

     

    $0

    plus

    1.0%

    $0

    500

    1,500

     

    5.00

    plus

    2.0%

    500

    1,500

    2,500

     

    25.00

    plus

    3.0%

    1,500

    2,500

    3,500

     

    55.00

    plus

    4.0%

    2,500

    3,500

    5,000

     

    95.00

    plus

    5.0%

    3,500

    5,000

    and over

     

    170.00

    plus

    6.0%

    5,000

    Married - Filing Joint (One Spouse Working)
    or
    Head of Household

    If the Amount of
    Taxable Income Is:

    The Amount of Georgia
    Tax Withholding Should Be:

    Over:

    But Not Over:

     

    Of Excess Over:

    $0

    $1.000

     

    $0

    plus

    1.0%

    $0

    1,000

    3,000

     

    10.00

    plus

    2.0%

    1,000

    3,000

    5,000

     

    50.00

    plus

    3.0%

    3,000

    5,000

    7,000

     

    110.00

    plus

    4.0%

    5,000

    7,000

    10,000

     

    190.00

    plus

    5.0%

    7,000

    10,000

    and over

     

    340.00

    plus

    6.0%

    10,000
  9. Divide the annual Georgia tax withholding by 26 to obtain the biweekly Georgia tax withholding.