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: |
Additional Information: |
If any exemptions are claimed: |
Additional Resources: |
Withholding Formula (Residents) (Effective Pay Period 12, 2013)
- Subtract the nontaxable biweekly Thrift Savings Plan (TSP) contribution from the gross biweekly wages.
- 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.
- 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.
- Multiply the adjusted gross biweekly wages times 26 to obtain the gross annual wages.
- 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
- Determine the personal allowance using the table below. Allowances claimed that exceed the highest value in the table for each filing status are ignored.
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
3,700.00
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
3,700.00
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
3,700.00
Married filing a joint return - one spouse working, claiming two (2) allowances
7,400.00
- 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.
- Apply taxable income computed in step 7 to the following table to determine the annual Georgia tax withholding.
Tax Withholding Table
SingleIf 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 HouseholdIf 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
- Divide the annual Georgia tax withholding by 26 to obtain the biweekly Georgia tax withholding.