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 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 10, precede with a zero.
Additional Information: Arrow LeftIf any exemptions are claimed:
Married = 2 personal exemptions
Single or Head of Household = 1 personal exemption
Any remaining number of exemptions become dependent/additional allowances.Arrow Right

Additional Resources:

TAXES 06-07, Georgia State Income Tax Withholding

Withholding Formula Arrow Left(Effective Pay Period 7, 2006)Arrow Right

  1. Subtract the biweekly Thrift Savings Plan contribution from the gross biweekly wages.
  2. Arrow LeftSubtract the nontaxable biweekly Federal Health Benefits Plan payment from the amount computed in step 1.
  3. Add the taxable biweekly fringe benefits (taxable life insurance, etc.) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.Arrow Right
  4. Multiply the adjusted gross biweekly wages by 26 to obtain the annual wages.
  5. Determine the standard deduction by applying the following guideline and subtract this amount from the annual wages.
Single-S or Head of Household-H Married-N (Filing Separately or Joint Return - Both Spouses Working) Married-M (Filing Joint Return - One Spouse Working)
$2,300 $1,500 $3,000
  1. Determine the personal exemption allowance by applying the following guideline and subtract this amount from the result of step 5.

    Personal Exemption Allowance = $2,700 x Number of Personal Exemptions Claimed Arrow Left(The number of personal exemptions cannot exceed Two (2). An employee claiming SINGLE is limited to One (1) personal exemption.)Arrow Right

  2. Determine the dependent exemption allowance Arrow Leftand any additional allowancesArrow Right by applying the following guideline and subtract this amount from the result of step 6.

    3. Dependent Exemption Allowance = Arrow Left$3,000Arrow Right x Number of Dependents Arrow Leftand additional allowancesArrow Right

  3. 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 $0.00 plus 1% $0
750 2,250 7.50 plus 2% 750
2,250 3,750 37.50 plus 3% 2,250
3,750 5,250 82.50 plus 4% 3,750
5,250 7,000 142.50 plus 5% 5,250
7,000 and over 230.00 plus 6% 7,000
Married
(Filing Separately or Filing a Joint Return - 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 $0.00 plus 1% $0
500 1,500 5.00 plus 2% 500
1,500 2,500 25.00 plus 3% 1,500
2,500 3,500 55.00 plus 4% 2,500
3,500 5,000 95.00 plus 5% 3,500
5,000 and over 170.00 plus 6% 5,000
Married
(Filing a Joint Return - 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 $0.00 plus 1% $0
1,000 3,000 10.00 plus 2% 1,000
3,000 5,000 50.00 plus 3% 3,000
5,000 7,000 110.00 plus 4% 5,000
7,000 10,000 190.00 plus 5% 7,000
10,000 and over 340.00 plus 6% 10,000
  1. Divide the annual Georgia tax withholding by 26 to obtain the biweekly Georgia tax withholding.