How to Fill Out and Submit Georgia Form G-4: Allowances and Exemptions

Georgia Form G-4 is the state withholding certificate you give your employer so the correct amount of Georgia income tax comes out of each paycheck. Georgia taxes wages at a flat 5.19 percent, and the filing status and allowances you enter on the G-4 decide how much of your pay is shielded from withholding each pay period. Fill it out accurately and your year-end bill or refund stays small. Skip it entirely and your employer withholds at the highest default: single with zero allowances.¹

Where to Get the Form

Download the current G-4 from the Georgia Department of Revenue’s withholding page at dor.georgia.gov, or ask your employer’s payroll or HR department for a copy.² The form runs two pages. The front is what your employer keeps on file; the back holds a worksheet for calculating additional allowances. Blank copies also live on the DOR’s general withholding forms page.³

Name, Address, and Social Security Number

The top of the form ties your withholding to your Georgia taxpayer account. Enter your full legal name and Social Security number in boxes 1a through 2b, then your current home address.⁴ Georgia uses that address to confirm residency and connect your account to the right local jurisdiction. Check the Social Security number twice. A single wrong digit can cause processing problems when you file your annual return.

Line 3: Filing Status and Personal Allowances

Line 3 is where most of the work happens. Pick your filing status and write the number of personal allowances in the bracket next to it. Five status options are listed, each with its own rule:

A — Single: enter 1 if you are claiming yourself.
B — Married Filing Joint, both spouses working: enter 1 if you are claiming yourself.
C — Married Filing Joint, one spouse working: enter 1 for yourself, or 2 if you are also claiming your spouse.
D — Married Filing Separate: enter 1 if you are claiming yourself.
E — Head of Household: enter 1 if you are claiming yourself.

Your filing status controls which standard deduction your employer applies when calculating withholding.⁵ A joint filer under status C claiming 2 will see notably less withheld each paycheck than a single filer claiming 1, because more of the income is shielded before tax applies.⁶

Line 4: Dependent Allowances

On Line 4, enter the number of dependents you support, typically children or other qualifying relatives who live with you and rely on your income. Each dependent allowance further reduces your per-paycheck withholding.⁷ Only claim dependents you are actually entitled to on your Georgia return. Over-claiming here creates a gap between what was withheld and what you owe, and you can face an unexpected bill plus interest at filing time.

Line 5: Additional Allowances From the Worksheet

Line 5 is for extra allowances beyond your personal and dependent claims, but you can only fill it in after completing the worksheet on the second page. The worksheet walks you through estimated itemized deductions, adjustments to income, and tax credits that reduce your overall liability. Divide the result by $3,000 and enter the whole-number answer on Line 5.⁷ Write a number on Line 5 without doing the worksheet and the Department of Revenue will automatically deny those additional allowances.⁴

Most employees with straightforward tax situations — a single income, no large deductions, no significant credits — can leave Line 5 at zero. The worksheet matters more if you have substantial mortgage interest, charitable contributions, or other itemized deductions that meaningfully lower your Georgia tax.

Line 6: Extra Withholding

Line 6 lets you tell your employer to withhold a specific additional dollar amount from each paycheck on top of the formula-driven withholding.⁴ This is useful when you earn freelance income, collect rent, or have investment gains that aren’t otherwise subject to Georgia withholding. Rather than guessing at allowance adjustments, add a flat dollar figure and know the extra comes out automatically every pay period.

Line 7: Summary

Line 7 is the payroll department’s shorthand. Enter the letter of your filing status from Line 3 (A through E), then write the total of your allowances from Lines 3, 4, and 5 combined. Your employer punches this summary into the payroll system to calculate withholding each period.

Line 8: Claiming Exempt

If you expect to owe zero Georgia income tax for the year, you may be able to skip withholding altogether by claiming exempt on Line 8. To qualify, both conditions must be true: your Georgia tax liability was zero on last year’s return (Line 4 of Form 500EZ or Line 16 of Form 500), and you expect the same result this year.⁴ A common misunderstanding is that receiving a refund last year qualifies you. It doesn’t. A refund only means you overpaid. If any tax was owed at all before withholding, you don’t qualify.

A separate box on Line 8 covers military spouses. Under the Servicemembers Civil Relief Act as amended by the Military Spouses Residency Relief Act, a spouse may claim exemption from Georgia withholding if the servicemember is stationed in Georgia under military orders, the spouse is in the state solely to be with the servicemember, and both maintain legal domicile in another state.⁷

If you check either exempt box, leave Lines 3 through 7 blank. Numbers written on those lines alongside an exempt claim will invalidate the form.

Submitting the Form

Deliver the signed G-4 directly to your employer’s payroll department. In most cases the form stays with your employer and you do not mail it to the Department of Revenue yourself.² One exception: if you claim more than 14 total allowances, or claim exempt, your employer is required to mail the entire form to the Georgia Department of Revenue for approval at P.O. Box 105499, Atlanta, GA 30359.⁴ Your employer will honor the form as submitted while waiting for a response, so your withholding adjusts right away even during the review.

New hires should turn in the form on or before the first day of employment. If you never file one, your employer withholds as though you are single with zero allowances, which is the maximum rate.¹

When to File a New Form G-4

Georgia law requires you to file an updated G-4 within ten days whenever your filing status or number of dependents changes during the year.¹ Common triggers include getting married or divorced, having or adopting a child, or a spouse starting or stopping work.

Watch the timing. A replacement G-4 filed when a previous one is already on file doesn’t necessarily take effect on the next paycheck. Under O.C.G.A. § 48-7-102, the new certificate kicks in on the first “status determination date” (January 1 or July 1) falling at least 30 days after you submit it, unless your employer elects to apply it sooner.¹ Many payroll departments do process the change right away, but the statute lets them wait. If timing matters — for example, you want lower withholding to start immediately after a new dependent — ask your payroll contact whether they apply updates on receipt or hold them for the next status determination date.

Also consider filing a new G-4 when you pick up significant non-wage income like rental earnings or freelance work. That income won’t have Georgia tax withheld unless you make estimated payments on your own or increase withholding through Line 6 on an updated form. Ignore the gap and you can face an underpayment penalty at filing.

1
Georgia Code Title 48 Revenue and Taxation. Georgia Code 48-7-102
2
Georgia Department of Revenue. G-4 Employee Withholding
3
Georgia Department of Revenue. Forms Related to Withholding
4
Emory University. Instructions for Completing Form G-4
5
Georgia Department of Revenue. Georgia Standard Deductions Increases
6
National Finance Center. Georgia State Income Tax Withholding
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Fulton County. Georgia Form G-4 Withholding Certificate