Georgia Payroll Tax and Registration Guide

Employers in The Peach State, here’s what you need to know about payroll taxes and business registration in Georgia. Business registration and payroll taxes can be complicated. In order to get the best advice you can, enlist the help of a lawyer or a Certified Public Accountant in the State of Georgia to guide you through the process.

Whether you’re a brand-new small business or branching out into Georgia for the first time, here’s how to stay compliant with payroll tax and business registration laws in the state.

Georgia tax account registration information

Before you can pay taxes in the State of Georgia, you have to register your new business. In general, you’ll need:

• The legal name, location, and mailing address of your business
• An Employer Identification Number from the federal government
• An NAICS code
• The names, addresses, and social security numbers for all managing owners, officers, and partners of your business
• An email address for contact purposes

This is done through the Georgia Tax Center. Once your business is registered, you’ll use Georgia’s Department of Labor’s online tax registration service to register for an employer tax account.

Required payroll documentation for Georgia

Withholding information

Any business that has employees (as defined by O.C.G.A. 48-7-100(4)) must register for a payroll withholding number. Registration takes place only once and remains in effect as long as your business has employees whose wages are subject to the state’s income tax withholding regulations. 

Power of Attorney rules for Georgia Payroll Tax and Registration

Georgia’s Department of Revenue allows for third parties to act on behalf of businesses in the state to assist in tax matters. Georgie has three separate powers of attorney: One for representing a taxpayer, one for receiving confidential information, and another for acting on behalf of a taxpayer. Businesses will use a combination of forms RD-1062, RD-1063, and IRS Form 2848 to execute the various powers of attorney.

Local income taxes imposed for Georgia

In Georgia, employers can be responsible for withholding taxes relating to wages, nonresident distributions, lottery winnings, pension and annuity payments, and other sources of income. The state’s withholding rates are on a graduated scale and can be understood by using these guides.

Georgia resources for Payroll Tax and Registration Laws

Georgia’s Department of Revenue and Department of Labor are essential resources for payroll tax and registration laws in Georgia.

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