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Submission of Maryland Withholding


Policy Statement
The University of Georgia will comply with Comptroller of Maryland requirements regarding the submission of taxes withheld from employees’ paychecks.
Reason for policy
The University of Georgia is required to follow State of Maryland guidelines for depositing Maryland state income taxes as per the Comptroller of Maryland’s Employer Withholding Guide (found below in Appendices).
Procedures
The Payroll Department deposits the total amount of Maryland tax withheld from employees’ paychecks plus any adjustments made to Maryland tax since the last deposit. Taxes withheld each month are paid via secure website by the 15thof the following month. No quarterly returns are due from UGA due to the filing schedule. The Payroll Department files a year-end reconciliation electronically in accordance with State of Maryland requirements.
Forms/Instructions
Additional contacts

Amanda Webb

Phone Number: 706-542-6935

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:  Amanda Webb

Phone Number: 706-542-6935

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 Documents must be retained for five (5) years after superseded or employee ends employment.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 file of Maryland tax payment information.

Retention: 4 years

Policy Appendices
Submission of Federal taxes 2.2and Georgia state withholding taxes 2.4