What type of credits are available on my Georgia return?

Listed below are credits that are available on your Georgia tax return:

Disabled Person Home Purchase or Retrofit Credit. Provides a disabled person credit equal
to the lesser of $500 per home or the tax liability on the return. For more information, click here.

Child and Dependent Care Expense Credit. Provides taxpayers a 30% credit on qualified care expenses, based on Section 21 of the Internal Revenue Code. It cannot be carried forward.

GA National Guard/Air National Guard Credit. Provides a tax credit for Georgia residents
who are members of the National Guard or Air National Guard and are on active duty full time in the United States. For more information, click here.

Qualified Caregiving Expense Credit. Provides a qualified caregiving expense credit equal  for a qualifying family member. Nonrefundable credit cannot exceed $150. For more information, click here.

Rural Physicians Credit Rural Physicians may qualify for a $5,000 tax credit on their return.

• The credit cannot be claimed for more than five tax years.
• The credit cannot be carried forward or backward.
• The credit cannot exceed the taxpayer's liability.

The physician must meet the following conditions to qualify:

• Start working in a rural county after July 1, 1995
• Must practice and reside in a rural county; See www.dor.georgia.gov for a list of rural counties
• Must be licensed to practice in Georgia, primarily admit patients to a rural hospital, practice medicine in the following fields: Family practice, obstetrics, gynecology, pediatrics, internal medicine, or general surgery.

Qualified Education Expense Credit limits per year are:

• $2,500 for Single or Head of Household filers (may not exceed tax liability)
• $5,000 for Married filing joint return
• $2,500 for Married filing separate return

For more information about this credit, click here. 

Disaster Assistance Credit provides for a credit for a taxpayer who receives disaster
assistance during a taxable year from the Georgia Emergency Management and Homeland Security Agency or the Federal Emergency Management Agency.

The amount of the credit is the lesser of $500 or the amount of assistance received

• The credit cannot be claimed for more than five tax years.
• The credit cannot be carried forward or backward.
• The credit cannot exceed the taxpayer's liability.

Adoption of a Foster Child Credit. The amount of the Adoption of a Foster Child Credit is $2,000 per qualifying adopted child. The credit commences in the the year in which the adoption becomes final, and ends when the adopted child turns 18.

Eligible Single Family Residence Tax Credit. Taxpayers that purchased an eligible single family residence located in Georgia in 2009 may qualify to carry forward the unused portion of the credit (if any) to the current return. The credit must have been claimed in 2009 to claim the carry forward credit.

The credit is allowed for a purchase of one eligible residence between June 1, 2009 and November 30, 2009. The credit amount is 1.2% of the purchase or $1,800 - whichever is less. The amount of the credit that may be claimed and allowed in a single tax year is the lesser of 1/3 of the credit or the taxpayer's income tax liability amount. Unused credits can be carried forward.

Community Based Faculty Preceptor Tax Credit. Offers a tax incentive for conducting preceptorship rotations between 2019 and 2026. The credit cannot be carried forward or back, and certification from Augusta University’s Area Health Education Centers Program Office is required.

Teacher Recruitment and Retention Credit. Provides eligible teachers designated by the Department of Education with a $3,000 annual income tax credit for up to five consecutive school years. The credit cannot exceed the taxpayer’s liability for the year but can be carried forward for up to three years.

Program Entry

1. State Section
2. Edit Georgia Return
3. Credits
4. Credits from IND-CR

Additional Information

• Georgia Instructions