Policy: Board of Regents Business Affairs Policy Manual Section 5, http://www.usg.edu/fiscal_affairs/bpm_acct/bpm-sect05.pdf
Federal and State Income taxes are withheld in accordance with the W-4 and G-4 forms filed by faculty in the Payroll Services. It is each faculty member's responsibility to file up-to-date withholding forms so that his or her payroll check may be written. Since deductions are made on the basis of the latest W-4 and G-4 filed, a new form must be filed to record any change (increase or decrease in number of dependents, reaching age 65, etc.).