An employer in the state of Georgia is required to honor a properly completed G-4 form claiming exempt from withholding or claiming more than 14 allowances. The only exception is if you have been otherwise notified by the Georgia Department of Revenue.

Forms claiming more than 14 allowances or exempt from withholding must be mailed to the Taxpayer Services Division, P. O. Box 49432, Atlanta, Georgia 30359.

When an employer files a G-4, the Department will not respond unless the certificate should not be honored. The employer is required to maintain a copy of the G-4 for their records.

Employers who know that a G-4 is erroneous should not honor the form and should withhold as if the employee is single, claiming zero allowances until a corrected form has been submitted.

Failure to comply with these requirements may result in penalties as provided by Georgia Law. For more details, please visit the Georgia Department of Revenue website.

If you need help with interpretation and/or implementation of state and federal regulations, please contact us for affordable, reliable payroll and HR services. Our clients rely on us to help them stay on track and reduce the risk of stiff fines and penalties.