Tax and Deductions
W4 and Tax Withholding
Federal and state regulations require Georgia State to withhold certain taxes from an employee’s earnings. Tax withholdings can be found on the employee’s pay advice in the taxes section.
Federal income taxes are withheld from an employee’s paycheck in accordance with IRS tax schedules as specified by the employee’s Form W-4 tax withholding elections. Employees may update their federal Form W-4 tax withholding election at any time by using the employee self-service application GSU Employee Self-Service.
State income taxes are withheld from an employee’s paycheck in accordance with Georgia Department of Revenue tax schedules as specified by the tax withholding status, exemptions, and allowances indicated on the G-4 form. Employees may update their state withholding status at any time using employee self-service or by completing a new paper Form G-4, or other applicable State form.
W2 and Tax Reportin
Your electronic 2021 W-2 is now available in OneUSG Connect. To view or download your W-2, follow these steps:
- Log into OneUSG Connect – OneUSG Connect
- Click the Payroll tile.
- Click the Taxes tile.
- Land on the View W-2/W-2c Forms page.
- For the Tax Year 2021, click Year End Form.
If you did not consent, by December 31, 2021, to receive an electronic W-2, you will receive your W-2 by mail on or before January 31.
Please note: You may notice a difference in the format between the mailed version and the electronic version posted in OneUSG Connect. The information presented is the same in both, and either version can be used for tax purposes. The only exceptions are:
W-2s available in OneUSG Connect do not include the Control Number (Box D). This number may be used for the quick population of the employee’s W-2 data in certain e-filing systems; however, the omission of this field on the electronic version should not affect the ability to file taxes
The mailed version of the employee W-2 now contains a truncated Social Security Number format. Social Security numbers on employee mailed versions will be masked using the format XXX-XX-1234 (note: all information reported directly to federal and state agencies still contains the full social security number as usual).
Contact information for questions:
- Accessing your W-2 – oneusgsupport@usg.edu.
- Totals on your W-2, please contact payroll@su.edu.
Understanding Your W2
Reports your total taxable wages for federal income tax purposes. This figure represents your income (wages, salary, bonuses, and other taxable compensation) minus tax-deferred retirement plans and certain pre-tax deductions such as medical, dental, vision, and flexible spending plans. Any taxable fringe benefits (such as group term life insurance) are also included in your Box 1 wages.
Box 2 – Federal income tax withheld
Reports the total amount withheld from your paychecks for federal income taxes. This represents the amount of federal taxes you have paid-in throughout the year.
Box 3 – Social Security wages
Reports the total amount of wages subject to the Social Security tax. For 2021, the Social Security tax is assessed on wages of $142,800 or less. This limit is called the Social Security wage base.
Box 4 – Social Security tax withheld
Reports the total amount of Social Security tax withheld from your paychecks. The Social Security tax is a flat tax rate of 6.2% on your taxable wages, up to a maximum wage base of $142,800 for 2021. Wages above $142,800 for 2021 were not subject to the Social Security tax. Accordingly, the maximum figure shown in Box 4 on your 2021 W-2 should be $8,853.60 ($142,800 maximum wage base times 6.2%).
Box 5 – Medicare wages and tips
Reports the amount of wages subject to Medicare tax. There is no maximum wage base for Medicare tax. The amount shown in Box 5 may be larger than the amount shown in Box 1. Medicare wages include any deferred compensation, 403(b) and 457(b) contributions, or other fringe benefits that are normally excluded from the regular income tax.
Box 6 – Medicare tax withheld
Reports the amount of taxes withheld from your paycheck for the Medicare tax. The Medicare tax is a flat tax rate of 1.45% of your total Medicare wages. Wages that are paid in excess of the applicable threshold for an individual’s filing status is subject to the Additional Medicare tax of .9 percent, of the excess.
Box 7 – Social Security tips
Reports tip income you reported.
Box 8 – Allocated tips
Reports tip income allocated to you. This amount isn’t included in W-2 Boxes 1, 3, 5, or 7.
Box 10 – Dependent Care Benefits
Reports any amounts reimbursed for dependent care expenses, or the dollar value of dependent care services provided. Any amount over $5,000 is reported as taxable wages in Boxes 1.
Box 11
Reports any amounts distributed to you from your employer’s non-qualified deferred compensation plan or non-government Section 457 pension plan.
Box 12 – Deferred Compensation and Other Compensation
There are several types of compensation and benefits that can be reported in Box 12. Below are the Codes and code explanations that you may see listed in Box 12
A – Uncollected Social Security or RRTA tax on tips. Include this tax on Form 1040.
B – Uncollected Medicare tax on tips. Include this tax on Form 1040.
C – Taxable cost of group-term life insurance over $50,000 (included in boxes 1,3 (up to Social Security wages base), and box 5.
D – Elective deferrals to a section 401(k) cash or deferred arrangement. Also includes deferrals under a SIMPLE retirement account that’s part of a section 401(k) arrangement.
E – Elective deferrals under a section 403(b) salary reduction agreement.
F – Elective deferrals under a section 408(k)(6) salary reduction SEP.
G – Elective deferrals and employer contributions (including non-elective deferrals) to a section 457(b) deferred compensation plan.
H – Elective deferrals to a section 501(c)(18)(D) tax-exempt organization plan.
J – Nontaxable sick pay (information only, not included in Boxes 1, 3, or 5).
K – 20% excise tax on excess golden parachute payments.
L – Substantiated employee business expense reimbursements (nontaxable).
M – Uncollected Social Security or RRTA tax on taxable cost of group-term life insurance over $50,000 (former employees only).
N – Uncollected Medicare tax on taxable cost of group-term life insurance over $50,000 (former employees only).
P – Excludable moving expense reimbursements paid directly to a member of the U.S. Armed Forces (not included in Boxes 1, 3, or 5).
Q – Nontaxable combat pay. See the instructions for Form 1040 or Form 1040A for details on reporting this amount.
R – Employer contributions to your Archer medical savings accounts (MSA). Report on Form 8853, Archer MSAs and Long-Term Care Insurance Contracts.
S – Employee salary reduction contributions under a section 408(p) SIMPLE plan (not included in Box 1).
T – Adoption benefits (not included in Box 1). Complete Form 8839, Qualified Adoption Expenses, to compute any taxable and nontaxable amounts.
V – Income from exercise of non-statutory stock option(s) (included in Boxes 1, 3 (up to Social Security wage base), and 5). See Publication 525, Taxable and Nontaxable Income, for reporting requirements.
W – Employer contributions (including amounts the employee elected to contribute using a section 125 (cafeteria plan) to your health savings account (HSA). Report on Form 8889, Health Savings Accounts (HSAs).
Y – Deferrals under a section 409A nonqualified deferred compensation plan.
Z – Income under a nonqualified deferred compensation plan that fails to satisfy section 409A. This amount is also included in Box 1 and is subject to an additional 20% tax plus interest. See the Form 1040 instructions.
AA – Designated Roth contributions under a section 401(k) plan.
BB – Designated Roth contributions under a section 403(b) plan.
DD – Cost of employer-sponsored health coverage. The amount reported with Code DD isn’t taxable.
EE – Designated Roth contributions under a governmental Section 457(b) plan. This amount doesn’t apply to contributions under a tax-exempt organization Section 457(b) plan.
FF – Permitted benefits under a qualified small employer health reimbursement arrangement.
GG – Income from qualified equity grants under section 83(i).
HH – Aggregate deferrals under section 83(i) elections as of the close of the calendar year.
Box 13 – Check Boxes
The appropriate boxes are checked.
- Retirement Plan
- Statutory Employee
- Third Party Sick Pay
Box 14 – Other information
The information below may be reported.
- State disability insurance taxes withheld
- Union dues
- Uniform payments
- Health insurance premiums deducted
- Nontaxable income
- Educational assistance payments
- A member of the clergy’s parsonage allowance and utilities
- Charitable contributions made through payroll deduction
- Qualified sick leave wages/qualified family leave wages paid under the Families First Coronavirus Response Act. If you have self-employment income in addition to wages paid by us and
- intend to claim any qualified sick leave or qualified family leave equivalent credits, when you file your taxes, you may have report the qualified sick leave or qualified family leave wages on Form 7202 – Credits for Sick Leave and Family Leave for Certain Self-Employed Individuals.
Box 15 – State and State Employer’s Identification
Reports your employer’s state and state tax identification number. If you worked for the same employer in multiple states, there may be multiple lines of information.
Box 16 – State wages
Reports the total amount of taxable wages earned in that state. If you worked for the same employer in multiple state, there may be multiple lines of information.
Box 17 – State income tax withheld
Reports the total amount of state income taxes withheld from your paychecks for the wages reported in Box 16.
Box 18 – Local wages
Reports the total amount of wages subject to local, city, or other state income taxes.
Box 19 – Local income tax withheld
Reports the total amount of taxes withheld from your paychecks for local, city, or other state income taxes.
Box 20 – Locality name
Provides a brief description of the local, city, or other state tax being paid. The description may identify a particular city or may identify a state tax such as State Disability Insurance (SDI) payments.
International Tax
Tax Reporting for Non-resident Aliens
- For international employees of Georgia State University, IRS Form W-2 Wage and Tax Statement is mailed to individuals by January 31 of the following tax year. This includes F-1 student assistants and graduate research assistants, J-1 student assistants and scholars and H1B specialty occupation workers.
- For non-employee internationals who received payment from Georgia State University, income (taxable and exempt per a treaty benefit) and taxes withheld will be reported on IRS Form 1042-S Foreign Person’s U.S. Source Income Subject to Withholding. Income reported on a 1042-S includes payments made for scholarships, prizes, honorariums and personal services. This form is mailed by March 15th of the following tax year.
Are Nonresident Aliens required to file a U.S. income tax return?
- Nonresident aliens receiving payments classified as U.S. Source income must file a tax return with the Internal Revenue Service. See IRS Publication 519 for more information.
U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents – Form Only
U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents – Instructions
- Nonresident aliens receiving payments classified as U.S. Source income may also be required to file a tax return with the State of Georgia (GA Form 500).
The Georgia Form 500 Individual Tax Return form and instructions can be found on the Georgia Department of Revenue website.
Mandatory Deductions
Mandatory or involuntary deductions are deductions which an employee has no control. The employer is required by federal and/or state law to deduct a certain amount of the employee’s pay and send (remit) it to an institution or governmental agency for the purpose of satisfying the employee’s debt, or contribution to the employee’s retirement account, or tax withholding.
Listed below are mandatory deductions that must be activated when a qualified deduction order is properly presented:
Court-Ordered Payments
A court ordered deduction is a garnishment or your wages that is issued to the university. We are obligated by law to withhold from your pay and remit to the appropriate agency on your behalf. Your wages can be garnished because of debts to creditors, federal and state tax levies, bankruptcy, student loans or child support. Sometimes these deductions are based on your disposable income. Disposable income is defined as any salary payment due you minus any mandatory deductions, i.e. taxes, retirement. Whenever we receive a court ordered deduction we do everything possible to notify you in advance of the deduction.
- Chapter 13 Paymernt: deduction determined by bankruptcy court
- Child Support Payment: deduction determined by child support agency or court order
- Garnishments: 25% of your disposable income is deducted
- Student Loan Payments: 15% of your disposable income is deducted
- Tax Levy: deduction is dependant upon table submitted with tax levy
The following groups of deductions are mandated by federal or state laws:
Retirement Contributions (Pre-tax for federal and state withholding)
- Employee Retirement System (1.5%)
- Optional Retirement Plan (5%)
- Fidelity
- TIAA CREF
- VALIC
- Teacher’s Retirement System (Currently 5.53%, starting July 1, 2012, will be 6%)
Retirement Contributions – (Not Pre-tax for federal and state withholding)
- GA Defined Contribution Plan (7.5%)
Federal Tax Payments
- Federal Withholding Tax
- Social Security Tax
- Medicare Tax
State Tax Payments
- State Tax
Elective Deduction
GSU employees may choose from a variety of benefit plans, charitable giving opportunities and transportation needs. Many of the benefit plans are pre-taxed, meaning the premiums are withheld before taxes have been calculated. All elected deductions are for benefit-eligible employees only. Temporary or part-time employees are not eligible to have any of the following deductions withheld from their pay.
PRE-TAX | POST-TAX |
Medical | Life Insurance |
Dental | Accident Insurance |
Vision | Disability Insurance |
Flex Spending Accts/ Health Savings Acct | Critical Illness |
Commuter Benefits | Legal Plan |
Parking/Transit Pass | Retirement- Roth 403b & 457b |
Retirement- TRS,ORP, 403b, & 457b | 529, Recreation, & Charitable Contributions |
Office Hours
Monday-Friday,
8:30 a.m.-5:15 p.m
Payroll Window Hours
Monday-Friday: 9:30am-11:30am & 1:00pm – 3:00pm
By Appointment
Office Location
One Park Place South
Suite 330
Tel: 404-413-3302
Fax: 404-413-3301
Email: payroll@gsu.edu
Mailing Address
Payroll Office
Georgia State University
P.O. Box 3982
Atlanta, GA 30302