On this page, find information and forms related to withholding taxes for employers. Georgia withholding tax is the amount held from an employee's wages.Directors must be at least 18 years old. Like most states, Georgia requires that nonresidents with income from Georgia sources file and pay tax on that income. I have an employee that refuses to complete the State Withholding Exemption Certificate. What do I need to do? Or, enclose the check with the corporation's income tax return.