TAXES 18-26, Georgia State Income Tax Withholding

Published: March 21, 2018
Effective: Pay Period 12, 2013

Summary

This tax bulletin is being updated to remove the number of pay periods in steps 4 and 9 and replace with the phrase "number of pay dates in the tax year," thereby preventing any confusion in future years. All other information in this bulletin remains the same.

No action on the part of the employee or the personnel office is necessary.

Tax Formula

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

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 by the number of pay dates in the tax year 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

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:

Single Tax Withholding Table

If the Amount of Taxable Income Is:	The Amount of Georgia Tax Withholding Should Be:
Over $0 but not over $750	1.0%
Over $750 but not over $2,250	$7.50 plus 2.0% of excess over $750
Over $2,250 but not over $3,750	$37.50 plus 3.0% of excess over $2,250
Over $3,750 but not over $5,250	$82.50 plus 4.0% of excess over $3,750
Over $5,250 but not over $7,000	$142.50 plus 5.0% of excess over $5,250
Over $7,000	$230.00 plus 6.0% of excess over $7,000

Married - Filing Separate or Married - Filing Joint (Both Spouses Working) Tax Withholding Table

If the Amount of Taxable Income Is:	The Amount of Georgia Tax Withholding Should Be:
Over $0 but not over $500	1.0%
Over $500 but not over $1,500	$5.00 plus 2.0% of excess over $500
Over $1,500 but not over $2,500	$25.00 plus 3.0% of excess over $1,500
Over $2,500 but not over $3,500	$55.00 plus 4.0% of excess over $2,500
Over $3,500 but not over $5,000	$95.00 plus 5.0% of excess over $3,500
Over $5,000	$170.00 plus 6.0% of excess over $5,000

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

If the Amount of Taxable Income Is:	The Amount of Georgia Tax Withholding Should Be:
Over $0 but not over $1,000	1.0%
Over $1,000 but not over $3,000	$10.00 plus 2.0%of excess over $1,000
Over $3,000 but not over $5,000	$50.00 plus 3.0% of excess over $3,000
Over $5,000 but not over $7,000	$110.00 plus 4.0% of excess over $5,000
Over $7,000 but not over $10,000	$190.00 plus 5.0% of excess over $7,000
Over $10,000	$340.00 plus 6.0% of excess over $10,000

Divide the annual Georgia tax withholding by the number of pay dates in the tax year to obtain the biweekly Georgia tax withholding.

Resources

To view the updated tax formula, go to the HR and Payroll Clients page from the MyNFC drop-down menu on the National Finance Center (NFC) homepage. Select the Publications tab and select U.S. Income Tax Formulas from the Publications menu to launch the tax map. Select the desired State from the map provided for the formula.

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