The Other Non IND-CR Credits section is used to report Georgia tax credits that are not claimed through Form IND-CR. These credits are typically generated by businesses, pass-through entities, investments, or special Georgia tax incentive programs. They may also include credits that were purchased, transferred, or carried forward from a prior year.
This section allows taxpayers to identify the specific credit being claimed and track amounts available, used, sold, or carried forward.
Most taxpayers claiming one of these credits should have supporting documentation such as a credit certificate, approval letter, K-1, or information received from a business entity identifying the correct Credit Type Code.
Program Entry
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Georgia > Credits > Other Non IND-CR Credits
What Information Is Required?
Credit Type Code
Select the appropriate Credit Type Code from the dropdown menu.
The credit code identifies the specific Georgia credit being claimed and determines how the credit is reported and applied to the taxpayer's Georgia tax liability.
Tip: Most taxpayers receive the credit code from a credit certificate, Georgia approval letter, Schedule K-1, or documentation provided by a partnership, S corporation, LLC, or other entity.
Credit Type Codes
Below are the available credit codes along with a brief description. Additional details are included for credits most commonly encountered by individual taxpayers and pass-through entity owners.
102 – Employer's Credit for Approved Employee Retraining
103 – Employer's Jobs Tax Credit
Available to businesses that create and maintain qualifying jobs in Georgia.
Common situation: Taxpayers frequently receive this credit through a partnership or S corporation. The credit amount often appears on a Georgia Schedule K-1.
104 – Employer's Credit for Purchasing Child Care Property
105 – Employer's Credit for Providing or Sponsoring Child Care
Available to employers that provide or financially support child care services for employees.
106 – Manufacturer's Investment Tax Credit
Credit for qualifying investments in manufacturing facilities and equipment.
107 – Optional Investment Tax Credit
109 – Low Income Housing Credit
Credit for investments in qualified low-income housing projects.
Common situation: Taxpayers may receive this credit as investors in housing partnerships or funds that develop affordable housing projects.
111 – Business Enterprise Vehicle Credit
Credit available for the purchase of qualified business vehicles. This tax credit was repealed effective January 1, 2026.
112 – Research Tax Credit
Credit for qualified research and development activities conducted in Georgia.
Common situation: Often claimed by technology, manufacturing, engineering, and life sciences companies. Owners of pass-through entities may receive an allocated share of the credit.
113 – Headquarters Tax Credit
Available to businesses establishing or expanding headquarters operations in Georgia. This tax credit was repealed effective January 1, 2026
114J – Port Activity Job Tax Credit
Additional jobs credit for businesses increasing imports or exports through Georgia ports. This tax credit was repealed effective January 1, 2026
114M – Port Activity Investment Tax Credit
Additional investment credit for qualifying Georgia port users.
115 – Bank Tax Credit
Credit available to qualifying financial institutions.
118 – New Facilities Jobs Credit
Credit for creating jobs at a newly established Georgia facility.
119 – Electric Vehicle Charger Credit
Credit for installing qualified electric vehicle charging equipment. This tax credit was repealed effective January 1, 2026
120 – New Facilities Property Credit
Credit associated with qualifying investments in new manufacturing facilities or property.
121 – Historic Rehabilitation Credit
Credit for rehabilitating qualified historic structures.
122 – Film Tax Credit
One of Georgia's most widely used business tax credits.
Available to qualifying film, television, and digital entertainment productions that meet Georgia program requirements.
Common situation:
- Frequently purchased and sold through Georgia's transferable credit market.
- Taxpayers claiming acquired credits often enter the credit certificate information and ownership details in this section.
- Supporting documentation is essential.
126 – Seed-Capital Fund Credit
Credit for investments in approved Georgia seed-capital funds.
128 – Wood Residual Credit
Credit related to qualifying energy production using wood residuals.
129 – Qualified Health Insurance Expense Credit
Credit for employers providing qualifying employee health insurance coverage.
130 – Quality Jobs Credit
Credit for creating high-paying jobs that exceed certain Georgia wage thresholds.
Common situation: Frequently flows through to owners of successful businesses reporting Georgia pass-through income.
131 – Alternative Port Activity Tax Credit
Alternative credit for qualifying businesses meeting Georgia port activity requirements. This tax credit was repealed effective January 1, 2026.
132 – Qualified Investor Tax Credit
Credit for investments in approved Georgia startup and emerging businesses.
133 – Film Tax Credit for Qualified Interactive Entertainment Production Companies
Credit for qualifying video game and interactive entertainment production companies.
135 – Historic Rehabilitation Tax Credit for Any Other Certified Structures
Credit for rehabilitating qualified certified structures that do not qualify under another historic rehabilitation credit category.
136 – Qualified Rural Hospital Organization Expense Tax Credit
One of the most commonly claimed Georgia contribution-based credits.
Available to taxpayers making approved contributions to Georgia Rural Hospital Organizations (RHOs).
Common situation:
- Taxpayers must receive pre-approval from the Georgia Department of Revenue.
- A contribution receipt and approval documentation are generally required.
- Unused credit may often be carried forward subject to program rules.
138 – Postproduction Film Tax Credit
Credit for qualifying postproduction film activities performed in Georgia.
139 – Small Postproduction Film Tax Credit
Credit for smaller qualifying postproduction projects.
140 – Qualified Education Donation Tax Credit
Another frequently claimed Georgia contribution credit.
Available for contributions to approved Student Scholarship Organizations (SSOs).
Common situation:
- Requires Georgia Department of Revenue pre-approval.
- Taxpayers receive documentation showing the approved contribution amount.
- Often referred to as the Georgia Private School Tax Credit.
141 – Musical Tax Credit
Credit for qualifying musical productions and related activities in Georgia.
142 – Rural Zone Tax Credit
Credit for businesses operating, locating, or creating jobs in designated Rural Zones.
143 – Agribusiness Rural Jobs Tax Credit
Credit for qualifying agribusiness job creation in rural Georgia.
144 – Post-Consumer Waste Material Tax Credit
Credit for manufacturers using qualifying recycled materials. This credit will be repealed on December 31, 2023.
145 – Timber Tax Credit
Credit for qualifying timber production and forestry activities. The credit must be claimed on or before December 31, 2030.
146 – Railroad Track Maintenance Tax Credit
Credit for qualified railroad maintenance and infrastructure improvements.
147 – Personal Protective Equipment Manufacturer Jobs Tax Credit
Credit for job creation related to personal protective equipment production. This tax credit was repealed effective January 1, 2026
148 – Life Sciences Manufacturing Job Tax Credit
Credit for creating jobs in Georgia's life sciences manufacturing industry. This tax credit was repealed effective January 1, 2026
149 – Historic Rehabilitation Tax Credit for Historic Homes and Other Certified Structures Below $300,000
Credit for qualifying rehabilitation projects involving smaller historic properties.
150 – Qualified Law Enforcement Donation Credit
Credit for contributions to approved law enforcement foundations and organizations.
151 – Foster Child Donation Credit
Credit for contributions to approved foster care charitable organizations.
152 – Historic Rehabilitation Credit for Historic Homes
Credit for preserving and rehabilitating qualifying historic residences.
153 – Historic Rehabilitation Credit for Other Certified Structures
Credit for rehabilitation of qualifying commercial and nonresidential historic structures.
154 – Rural Healthcare Professional Credit
Available to certain healthcare professionals practicing in designated rural Georgia communities.
155 – Timber Tax Credit (2025)
Updated timber tax credit under current Georgia law.
156 – Converted Vehicle Credit (2025)
Credit for converting qualifying vehicles for alternative fuel use. This tax credit was repealed effective January 1, 2026
157 – Employer's Job Credit (2025)
Updated employer job creation credit.
158 – Port Activity Job Tax Credit (2025)
Updated port activity jobs credit. This tax credit was repealed effective January 1, 2026
159 – Port Activity Manufacturing Investment Credit (2025)
Updated investment credit for manufacturers utilizing Georgia ports. This tax credit was repealed effective January 1, 2026
160 – Life Science Manufacturing Job Tax Credit (2025)
Updated life sciences manufacturing job credit. This tax credit was repealed effective January 1, 2026
161 – Rural Zone Tax Credit (2025)
Updated Rural Zone Credit available for qualifying businesses. This credit will be repealed on December 31, 2032.
Credit Remaining From Previous Years
Enter any unused credit carried forward from prior years.
For business credits, do not include amounts previously elected to offset withholding tax.
A carryforward generally exists when a prior-year credit exceeded the taxpayer's Georgia tax liability and was not fully used.
Example: A taxpayer received a $5,000 credit in a prior year but only used $3,000. The remaining $2,000 may be entered as a carryforward if allowed under the credit's rules.
Company Information
Complete this section when the credit originated from:
- A partnership
- An S corporation
- An LLC taxed as a pass-through entity
- Another business entity
- A purchased or transferred credit
Information may include:
- Company Name
- Company Identification Number
- Credit Certificate Number
- Ownership or allocation percentage
Note: If the credit originated with the taxpayer, enter the taxpayer's information and use 100% as the ownership percentage.
Credit Sold
Enter the amount of credit sold or transferred during the tax year.
This field is most commonly used for:
- Film Tax Credits
- Other transferable Georgia business credits
Only report the portion actually sold or transferred. Do not include credits that remain available to the taxpayer.
Credit Used in Current Year
Enter the portion of the available credit applied to the current year's Georgia tax liability.
Only include the amount claimed on the current return.
Example:
- Available credit: $10,000
- Credit applied this year: $4,000
- Remaining carryforward: $6,000
Enter $4,000 as the credit used in the current year.