Explanation of Taxes

FICA
The payroll taxes, sometimes called "FICA taxes" , are collected under authority of the Federal Insurance Contributions Act (FICA). The FICA tax consists of two parts, Social Security Tax with is 6.2% of your Social Security Taxable earnings up to an annual limit provided by the Social Security Administration (SSA) plus Medicare Tax, 1.45% of your Medicare Taxable Earnings, no annual limit is imposed.  Every dollar that you contribute to FICA tax is matched dollar-for-dollar by your employer.  On your paystub, you will see the tax detailed by Medicare and OASDI - this is the legal term meaning Old Age Survivors Disability Insurance, with is actually the Social Security portion. So FICA is nothing more than the tax provisions of the Social Security Act, as they appear in the Internal Revenue Code. Visit www.ssa.gov/mystatement/fica.htm for more information.

FED
FED are Federal taxes paid to the Federal government.

NRA
Generally, a nonresident alien (NRA) is subject to U.S. tax on their United States-based income. Most types of U.S. income received by a foreign person are subject to U.S. tax of 30 percent. A reduced rate, including exemption, may apply if an Internal Revenue Code Section provides for a lower rate or if there is a tax treaty between the foreign person's country of residence and the United States. The tax is generally withheld (NRA withholding) from the payment made to the foreign person.

Tax Withholdings

Federal Tax Withholdings

• IRS Forms (The IRS site for all Federal forms)
• Federal W-4 Form

State Tax Witholdings

• State of Georgia G-4 Form
  • The State of Georgia does not support electronic changes to the G-4 State Tax Withholding form. To make changes to your G-4:
    • Print the State of Georgia Tax Form.
    • Fill out the form.
    • Send the completed form to Payroll.
  • Note: Georgia Tech is not registered in every state. Income tax is withheld in the state where you live and work. If you have questions concerning our tax registration, please contact pay.ask@ohr.gatech.edu or call Payroll at 404-894-4614.
  • Note: The State of Georgia does not have reciprocal agreements with any states. If you are working in Georgia, we must withhold Georgia income tax. If you are a resident of Tennessee, where there is no state income tax, you are mandated by law to pay Georgia income tax.
• State Tax Forms
  • (Simply click on the state, download the State Tax Form, and sumit it to Payroll - Mail Code 0435)

Tax Return Information

Payroll will mail your tax documents to your U.S. address on file with Georgia Tech as of January 18th.  You can update your address by visiting TechWorks at any time.

• W-2 Statement (showing all the money you earned the previous year)
• 1042S (only if you receive the tax treaty benefit)
  • Change of address form for non-United States employees who have received the tax treaty benefit

Federal Returns

• You must decide if you need to complete the 1040NR-EZ and the 8843 Form which are included together in a booklet or 1040NR. Note: Check Georgia Tech's library for all tax forms.
• For assistance, contact the Internal Revenue Service (IRS)
  • Atlanta: 404.522.0050
  • USA: 800.829.1040
  • International Questions: 202.874.1460

State Returns

• Georgia State Tax Forms 500 and 500EZ
• For assistance, contact the Georgia Department of Revenue (404.656.6286 or 404.656.409)

Tax Return Process

• The deadline to complete the tax return process is April 15.
• Nonresident aliens: The Office of International Education has purchased CINTAX, a tax return software system designed to assist nonresident aliens with their Federal tax returns.
• Resident aliens and all other foreign nationals: Please seek advice of a tax advisor, Certified Public Accountant, or the Internal Revenue Service for any questions you may have.
• NOTE: Georgia Tech does not provide any taxpayer advice.