Georgia State Income Tax Withholding
Reference Number: NFC-22-1646428548
Published: March 4, 2022
Effective: Pay Period 04, 2022
Summary
The income tax withholding formula for the State of Georgia includes the following changes:
- The Standard Deduction for employees who claim Single or Head of Household has changed from $4,600 to $5,400.
- The Standard Deduction for employees who claim Married Filing a Separate Return or Married Filing a Joint Return - Both Spouses Working has changed from $3,000 to $3,550.
- The Standard Deduction for employees who claim Married Filing a Joint Return - One Spouse Working has changed from $6,000 to $7,100.
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:
|
Additional Information: |
If any exemptions are claimed:
Any remaining number of exemptions become dependent/additional allowances. |
Withholding Formula (Residents) (Effective Pay Period 04, 2022)
- 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 (e.g., 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)
$5,400
$3,550
$7,100
- Determine the personal allowance using the table below. Allowances claimed that exceed the highest value in the table for each filing status are ignored.
Personal Allowances
Maximum Personal Allowance Amount
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 5.75% 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 5.75% 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 5.75% 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 page from the drop-down menu on the National Finance Center (NFC) Home page. Select the tab and select from the section to launch the tax map. Select the desired State from the map provided for the formula.
Inquiries
For questions about NFC processing, authorized Servicing Personnel Office representatives should contact the NFC Contact Center at or via the customer service portal at ServiceNow Portal for Federated Users and at ServiceNow Portal for Non-Federated Users.