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Preparation of Georgia G-4


Policy Statement
The University of Georgia complies with State of Georgia requirements to withhold state tax from employee pay checks. Each employee must submit a Georgia Employee’s Withholding Allowance Certificate (Form G-4) to be used to determine the amount of state tax to be withheld.
Reason for policy
The University of Georgia must comply with Georgia Department of Revenue requirements to withhold state tax from employee pay checks.
Procedures
Except for those certificates on which "exemption from withholding" (defined below in “Definitions”) is claimed, a Withholding Allowance Certificate remains in effect until such time as it is revised by the employee. Certificates on which "exemption from withholding" is claimed expire on February 15 of the following year and must be renewed in order for an employee to continue with the exempt status. An employee who fails to provide a withholding allowance certificate to the Payroll Department will have tax deducted as a single individual claiming no withholding allowances in accordance with state guidelines.
Forms/Instructions
Additional contacts

Ginger Ayers

Phone Number: 706-542-6934

Policy definitions

Exemption from Withholding: No withholding is required from an employee if he/she filed a Georgia income tax return last year and the amount on Line 4 of Form 500EZ or Line 16 of Form 500 was zero, and he/she expects to file a Georgia tax return this year and will not have a tax liability. An employee cannot claim exempt if he/she did not file a Georgia income tax return for the previous tax year. Receiving a refund in the previous tax year does not qualify an employee to claim exempt.

Responsibilities

Responsible University Senior Administrator: Vice President for Finance & Administration

Responsible University Administrator: Associate Vice President for University Business and Accounting Services

Policy Owner: Payroll

Policy Contact: Julie Camp

Phone Number: 706-542-3431

Record Retention

Explanation: This series documents amounts withheld by Payroll from employees' checks for taxing authorities. This series may include but is not limited to: the Statement for Claiming Benefits Provided by Section 911 of the Internal Revenue Code; Withholding Allowance Certificates (W-4s); Earned Income Credit Advance Payment Certificates (W-5s); Non-resident Alien Request for Exemption from Tax Withholding (IRS Form 8233); Alien Information Request Form; and Request for Exemption from State Income Tax Withholding. Individual forms may include employees' names, addresses, social security numbers, and tax identification numbers. Documents must be retained for five (5) years after superseded or employee ends employment.

(Board of Regents: Tax Withholding Authorization Records 0472-04-037)

Record Copy: The Payroll Department will maintain a copy of the employee’s G-4 form.

Retention: 4 years

Policy Appendices
FAQs

I have changed departments. Do I need to complete new forms (W-4, direct deposit, etc.)?

You do not need to submit a new G-4 form in the event that you change positions and work for a different department.

I need to fill out a new W-4/G-4 form. Where can I find the form?

The G-4 form is available from the Georgia Department of Revenue. https://etax.dor.ga.gov/inctax/withholding_tax_forms.aspx