The Tax Department is streamlining withholding tax and wage reporting forms and Web File applications. If the spouse does not fill out the form, the employer shall withhold.Georgia income tax as if the spouse is single with zero allowances. A homestead exemption is a legal provision that helps to reduce the amount of property taxes on owner-occupied homes. The home must be your primary residence. Q. How do I open a withholding account with the State of Delaware? The Tax Claim Bureau is an important part of the Treasurer's Office, and residents can make payments in the form of cash or checks.