How to Fill Out Georgia Withholding Form G-4 + FAQs

The Georgia Form G-4 helps determine your state income tax withholdings. Filling it in correctly and updating it when necessary ensures accurate payroll deductions. Understand what this form does and how to fill it out accurately to ensure your Georgia employer withholds the right amount of money for the state income taxes.

What is Georgia Form G-4?

Georgia Form G-4 is the state’s Employee’s Withholding Allowance Certificate. This form is available from the Georgia Department of Revenue (GA-DOR). Its purpose is to inform a Georgia-based employer of the amount to withhold from an employee’s paycheck for Georgia’s Individual Income Tax . Employees can also use Form G-4 to claim allowances based on dependents, marital status, and other deductions.

The more allowances claimed on a G-4, the higher the take-home pay. However, claiming fewer allowances increases the chances of receiving a state tax refund at the end of the year.

Do I Need to Fill Out a G-4?

Any individual who owes Georgia individual income tax must fill out Form G-4. Typically, this means Georgia residents and non-residents working for a Georgia-based employer. Filling out the form is necessary when starting a new job in Georgia or with a Georgia-based employer and when your financial or personal situation changes.

Failing to submit a properly completed G-4 requires employers to withhold the maximum amount of taxes, as if you were single and claiming zero allowances.

Claiming additional allowances on line 5 without completing the worksheet on Page 1 will result in the Department of Revenue automatically denying these claims.

How to Update Form G-4

If you are already a Georgia resident or a non-resident employed by a Georgia-based employer, you may need to update your Form G-4 if your personal or financial situation changes. Common reasons for updating a G-4 are marriage, divorce, or having a child. You may also choose to update your G-4 voluntarily to adjust additional withholding preferences.

Follow these steps to update your Form G-4:

• Visit the Georgia Department of Revenue website, enter the Forms portal , and enter “G-4” in the search bar.
• Select Form G-4 Employee Withholding
• On the next page, open the link to the .PDF file corresponding to the form. Your browser should automatically download the form to your computer and open it.
• Complete the form with your updated information. Remember to complete the worksheet if you claim additional allowances in Line 5.
• Print the form once completed.
• Submit the form to your employer through the appropriate department (e.g., payroll, HR, etc.).

Consequences for Failing to Update Form G-4

If your financial situation has changed, failing to submit an updated Form G-4 exposes you to two possible consequences: under-withholding and over-withholding.

Under-withholding

The biggest risk of leaving outdated information on your Form G-4 is the potential to under-withhold, resulting in underpayment of your state individual income taxes. According to the GA-DOR, the state recognizes two forms of underpayment : negligent and fraudulent.

• The state may consider underpayment to be negligent if it finds you have underpaid income taxes due to negligence or disregard of the requirements, such as accidentally failing to update your Form G-4. In this case, you must pay a fine equal to 5% of the unpaid taxes.
• Fraudulent underpayment is the act of intentionally underpaying your income taxes. Doing so may be considered the unlawful filing of false documents, a form of tax fraud ( Georgia Code 48-1-6 ). This is a misdemeanor crime punishable by up to 12 months in prison . You will also owe a fine equal to 50% of the unpaid taxes.

In addition to the standard fines, interest on past due taxes in Georgia accrues monthly from the date the tax is due. The interest rate accrues at an annual rate equal to the Federal Reserve’s prime rate (Fed Prime Rate) plus 3%.

Over-withholding

While you may not face any legal penalties for over-withholding, doing so will unnecessarily reduce your take-home pay. You cannot recover funds allocated to withholding until you receive your annual state tax refund.