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Finance and Administration 〉 Payroll 〉 Reporting Policy 〉 State Tax Annual Reporting

State Tax Annual Reporting


Policy Statement
The University of Georgia will comply with the tax withholding and reporting requirements of each state in which it has employees. The University of Georgia currently is required to withhold state tax for Georgia, Illinois, Maryland, North Carolina, South Carolina and Virginia.
Reason for policy
State governments require employers to withhold income tax from employee pay and remit it to the state. Each state also has tax reporting requirements which must be met.
Procedures
State governments require employers to withhold income tax from employee pay and remit it to the state. Each state also has tax reporting requirements which must be met.
Forms/Instructions

Georgia: Annually submit form G1003, Income Statement Return; upload the W-2 file via a secure website.

Illinois: Submit fourth quarter IL-941, Illinois Withholding Income Tax Return; mail W-2 file.

Maryland: Annually submit online form MW-508, Employer Withholding Annual Reconciliation Form; enter Forms W-2 manually and individually online.

South Carolina: Annually submit online form WH-1606, Annual Reconciliation of Income Tax Withheld; upload W-2 file via secure website.

North Carolina: Annually submit paper form NC-3, Annual Withholding Reconciliation; mail W-2 file.

Virginia: Annually submit online form VA-6, Employer’s Annual or Final Summary of Virginia Income Tax Withheld Return; upload W-2 file via a secure website.

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:  Julie Camp

Phone Number: 706-542-3431

Record Retention

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)

Retention: 4 years

Policy Appendices