The Georgia Conservation Tax Credit (Form IT-CONSV) allows eligible taxpayers to claim a Georgia income tax credit for the donation of qualified conservation land or conservation easements that help protect Georgia's natural, scenic, agricultural, forested, or historic resources. [dor.georgia.gov], [gadnr.org]
To claim the credit, the donation must be approved and documented in accordance with Georgia's conservation credit requirements.
Program Entry
To access this credit, navigate to:
Georgia → Credits → Non IND-CR Credits → Form IT-CONSV Conservation Tax Credit
What Information Is Required?
When completing Form IT-CONSV, you may be asked to enter:
- Contact person's name and title
- Contact phone number and email address
- Date of contribution
- Approved conservation credit amount
- Credit carried forward from prior years
- Credit used during the current tax year
- Credit sold or transferred, if applicable
- Credit certificate number
The information entered should match your approved credit documentation and certificates.
How the Credit Works
Credit Carryforward
If your available conservation credit is greater than your Georgia income tax liability, you may be able to carry the unused portion forward to future tax years, subject to Georgia's applicable limitations.
Enter any unused credit from prior years in the Credit Carried Forward from Prior Years field.
Credit Transfers and Sales
Georgia allows certain conservation tax credits to be transferred or sold.
If you sold or transferred any portion of the credit:
- Enter the amount sold or transferred.
- Retain documentation supporting the transaction.
- Keep copies of all certificates and approval records.
Documentation Requirements
Keep copies of:
- Conservation easement or contribution documents
- Credit certificates
- Georgia approval or certification documents
- Transfer or sale documentation, if applicable
- Records used to calculate the credit
These documents may be required to support your credit claim.
Important Notes
- The credit must be preapproved before it can be claimed.
- The approved credit amount should match the credit certificate provided by the Georgia Department of Revenue.
- Enter only the amount of credit being used in the current tax year.
- Be sure to account for any credits carried forward or sold when calculating the amount available for use.