How to Fill Out Georgia Form G-4P: Pension Withholding Line by Line

Georgia Form G-4P is the withholding certificate you give the payer of your pension, annuity, or deferred compensation to tell them how much Georgia income tax to take out of each payment. You file it with the payer, not the Georgia Department of Revenue, and you can replace it any time your situation changes.¹ Georgia’s flat income tax rate is 5.19 percent as of 2025, so a few minutes on this form can be the difference between a balanced return and a surprise bill.²

Who Should File a G-4P

The form is for people receiving periodic payments from a pension plan, annuity contract, or deferred compensation arrangement. Under Georgia Code 48-7-101(h), the payer must withhold Georgia tax from those periodic payments as if they were wages unless you elect out on a G-4P.³ If you file nothing, your payer withholds at the default rate.

One-time lump-sum distributions work differently. Withholding on those nonperiodic payments is voluntary and handled separately, so the G-4P is not the right vehicle for them.³

Filling Out the Form Line by Line

Download the current form from the Georgia Department of Revenue website.¹ Some payers, such as the Employees’ Retirement System of Georgia, hand out their own substitute version with the same fields.⁴ Either version works.

Your Information and the Payer’s Information

At the top, write your full legal name, Social Security number, and current mailing address. Then enter the name and address of the payer sending your checks: the retirement system, insurance company, or former employer. Copy the payer’s details exactly as they appear on your benefit statements so the form matches their records.

Line 1: No Withholding

Check the box on Line 1 if you want no Georgia tax withheld. This is a common choice for retirees whose Georgia tax, after the retirement income exclusion, will be minimal or zero. If you elect out, you are on your own for any tax owed at filing time, including quarterly estimated payments if the shortfall is large enough.

Line 2: Filing Status and Allowances

If you want tax withheld, skip Line 1 and complete Line 2. Pick the filing status you plan to use on your Georgia return: Single, Married Filing Joint, Married Filing Separate, or Head of Household. The status drives your standard deduction, which in turn drives how much of each payment is treated as taxable for withholding. For 2025, Georgia’s standard deduction is $24,000 for married couples filing jointly and $12,000 for single filers, head-of-household filers, and those married filing separately.⁵

Then enter the number of withholding allowances you are claiming. Each allowance reduces the share of your payment subject to withholding, the same way allowances once worked on a federal W-4. The form includes a worksheet that walks you through dependents, expected deductions, and other income. Too many allowances leaves you under-withheld; too few leaves money with the state until you file.

Line 3: Extra Withholding

Line 3 lets you add a flat dollar amount of withholding to each payment on top of what the Line 2 figures produce.⁴ You can only use Line 3 if you also completed Line 2. It’s a practical tool when you have other income without its own withholding, such as rental property, investment gains, or a side job. Adding a set amount here spreads that tax across your pension payments instead of pushing you into quarterly estimated filings.

Sign and Date

Sign and date the bottom. Without a signature the payer cannot act on your instructions. Many plans accept a scanned or electronically signed copy through a benefits portal; others want a mailed original. Ask your plan administrator which they prefer.

Factor In the Retirement Income Exclusion

Before you decide how aggressive to be with withholding, check whether Georgia’s retirement income exclusion already covers most of what you receive. If you are 62 or older, or permanently and totally disabled at any age, you can exclude a substantial amount of retirement income from Georgia taxable income:⁶

Ages 62 through 64: up to $35,000 per person.
Age 65 and older: up to $65,000 per person.

Married couples filing jointly where both spouses qualify can each claim the full exclusion. The exclusion covers more than pension income; it also reaches interest, dividends, capital gains, rental income, royalties, and up to $5,000 of earned income. Military retirees under 62 have a separate carve-out of up to $17,500, with another $17,500 available if they also have more than $17,500 in Georgia earned income.⁶

The effect on your G-4P is direct. If the exclusion wipes out most of your taxable retirement income, Line 1 or a low allowance count on Line 2 may be the right call. If your retirement income clearly exceeds the exclusion, size your Line 2 and Line 3 entries to cover the remainder at 5.19 percent.²

Where to Send the Completed Form

Return the form to whoever cuts your retirement checks: your former employer’s benefits office, your retirement system, or the insurance company behind your annuity. Do not mail it to the Department of Revenue. The DOR writes the rules; the payer makes the deductions.¹

Many payers take the form through a secure benefits portal or by email with a scanned attachment. If neither is offered, mail the original to the payer’s benefits office. Most changes take one or two payment cycles to show up. Check your next benefit statement to confirm the Georgia withholding line matches your new instructions, and follow up with the payer’s payroll office if nothing has changed after two full cycles.

When to File a New G-4P

There is no yearly renewal. Your election stays in place until you replace it with a new form. A few events are worth triggering an update:

Turning 62 or 65, since the retirement income exclusion grows at both ages and can shrink or erase your Georgia tax.
A change in filing status from marriage, divorce, or a spouse’s death, which shifts your standard deduction and possibly your exclusion.
New income sources such as a part-time job, rental income, or Social Security benefits starting up.
A change in the state rate. Georgia’s flat rate has been dropping by 0.10 percentage points per year under the Tax Reduction and Reform Act of 2022 when revenue conditions are met, scheduled to continue toward a 4.99 percent floor.⁷

To change anything, send a fresh G-4P. The most recent form on file supersedes all earlier ones.

Withholding Enough to Avoid a Penalty

Georgia charges 9 percent per year on underpaid estimated tax, calculated on Form 500 UET under O.C.G.A. 48-7-120.⁸ For a retiree whose only Georgia tax payments come from pension withholding, the G-4P is the main control for staying out of penalty territory.

A workable target is to have your combined withholding cover at least 100 percent of last year’s Georgia tax, or at least 90 percent of this year’s tax if your income has gone up. If you also have investment income or other untaxed sources, either raise the Line 3 amount on your G-4P or make quarterly estimated payments using Form 500-ES to close the gap. Catching a shortfall after a mid-year benefit statement costs far less than discovering it in April with a 9 percent penalty on top.

1
Georgia Department of Revenue. G-4P Withholding Certificate for Pension or Annuity Payments
2
Georgia Department of Revenue. Important Tax Updates
3
Justia. Georgia Code 48-7-101 – Collection of Income Tax at Source
4
Employees’ Retirement System of Georgia. Substitute Form G-4P
5
Georgia Department of Revenue. Georgia Standard Deductions Increases
6
Georgia Department of Revenue. Retirement Income Exclusion
7
Georgia General Assembly. Tax Reduction and Reform Act of 2022
8
Georgia Department of Revenue. Penalty and Interest Rates