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
- Click the Payroll tile.
- Click the Taxes tile.
- Land on the View W-2/W-2c Forms page.
- For the Tax Year 2023, click Year End Form.
- 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).
- Accessing your W-2 – [email protected].
- Totals on your W-2 - Create a Payroll Service Request by clicking here Ask a Payroll Question or log onto https://gsutech.service-now.com/esc and click the Request a Service à Payroll General Request option.
Out of State Remote Employee Taxation
GSU recognizes the occasional need to hire or reassign employees to perform their work outside of the state of Georgia. GSU employees who primarily perform services in a state other than Georgia are subject to all tax withholding related laws of the state in which the work is being performed. Employment related taxes vary from state to state. Payroll is primarily responsible for tax compliance.
An “out-of-state employee” is defined as an employee whose primary work location is outside the state of Georgia. Employees working remotely in a state other than Georgia are responsible for verifying that their Home Address is accurately reflected in our OneUSG HR System. Employees may update their address via the Employee Self-Service (ESS) Portal under personal details OneUSG ESS Portal. Please note that updating your home address does not trigger a change in work location for tax purposes.
If you have questions related to remote work taxation, you should Create a Payroll Service Request by clicking here or logging onto https://gsutech.service-now.com/esc and clicking on the Payroll General Inquiry or Payroll Discrepancy option.
Frequently Asked Questions
Who is a Georgia resident?
Who is considered an out-of-state employee?
Who is not considered an out-of-state employee?
What states do not require payroll withholding tax?
If you have additional questions or need assistance, please contact [email protected]
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.
- 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 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:
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%)
- TIAA CREF
- 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
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.
|Flex Spending Accts/ Health Savings Acct
|Retirement- Roth 403b & 457b
|Retirement- TRS,ORP, 403b, & 457b
|529, Recreation, & Charitable Contributions
8:00 a.m.-4:45 p.m
Georgia State University
P.O. Box 3982
Atlanta, GA 30302