The Other Non IND-CR Credits section is used to report Georgia tax credits that do not originate from Form IND-CR. These are generally business-related credits, pass-through entity credits, purchased credits, transferred credits, or credits carried forward from a prior year.
This section allows taxpayers to identify the credit being claimed and report the amount available, used, sold, or carried forward.
Program Entry
To access this section, navigate to:
Georgia → Credits → Other Non IND-CR Credits
What Information Is Required?
Credit Type Code
Select the type of Georgia credit being claimed from the dropdown menu.
The credit type code identifies the specific credit being reported and determines how the credit is calculated and applied to the return.
Credit Type Codes and Descriptions
102 – Employer's Credit for Approved Employee Retraining
Credit available to employers who provide approved retraining programs for Georgia employees.
103 – Employer's Jobs Tax Credit
Credit for creating and maintaining qualifying jobs in Georgia.
104 – Employer's Credit for Purchasing Child Care Property
Credit for purchasing qualified property used in a child care facility.
105 – Employer's Credit for Providing or Sponsoring Child Care
Credit for employers that provide or sponsor child care services for employees.
106 – Manufacturer's Investment Tax Credit
Credit for qualifying investments made by manufacturers in facilities and equipment.
107 – Optional Investment Tax Credit
Alternative investment credit available to businesses making qualified investments in Georgia.
109 – Low Income Housing Credit
Credit for qualifying investments in low-income housing projects.
111 – Business Enterprise Vehicle Credit
Credit for businesses that purchase qualified vehicles used in business operations.
112 – Research Tax Credit
Credit available for qualifying research and development activities conducted in Georgia.
113 – Headquarters Tax Credit
Credit for businesses establishing or expanding headquarters operations within Georgia.
114J – Port Activity Job Tax Credit
Additional jobs credit for businesses increasing imports or exports through Georgia ports.
114M – Port Activity Investment Tax Credit
Additional investment credit for qualifying port users making business investments.
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.
120 – New Facilities Property Credit
Credit related to investments in qualifying new business property.
121 – Historic Rehabilitation Credit
Credit for rehabilitating qualified historic structures.
122 – Film Tax Credit
Credit available to qualifying film and television productions in Georgia.
126 – Seed-Capital Fund Credit
Credit for investing in approved Georgia seed-capital funds.
128 – Wood Residual Credit
Credit related to the use of wood residuals in qualifying energy production activities.
129 – Qualified Health Insurance Expense Credit
Credit for employers providing qualifying health insurance coverage.
130 – Quality Jobs Credit
Credit for creating high-paying jobs that meet Georgia wage requirements.
131 – Alternative Port Activity Tax Credit
Alternative credit for businesses meeting Georgia port activity requirements.
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 activities.
135 – Historic Rehabilitation Tax Credit for Any Other Certified Structures
Credit for rehabilitating certified historic structures that do not qualify under other historic rehabilitation programs.
136 – Qualified Rural Hospital Organization Expense Tax Credit
Credit for contributions made to approved Rural Hospital Organizations.
138 – Postproduction Film Tax Credit
Credit for qualifying postproduction film activities conducted in Georgia.
139 – Small Postproduction Film Tax Credit
Credit for smaller qualifying postproduction projects.
140 – Qualified Education Donation Tax Credit
Credit for contributions to approved Student Scholarship Organizations (SSOs).
141 – Musical Tax Credit
Credit for qualifying musical productions and related activities in Georgia.
142 – Rural Zone Tax Credit
Credit for businesses operating or creating jobs within designated Rural Zones.
143 – Agribusiness Rural Jobs Tax Credit
Credit for creating qualifying agribusiness jobs in rural Georgia.
144 – Post-Consumer Waste Material Tax Credit
Credit for businesses using recycled post-consumer waste materials in manufacturing.
145 – Timber Tax Credit
Credit for qualifying timber production and forestry activities.
146 – Railroad Track Maintenance Tax Credit
Credit for qualified railroad track maintenance and improvements.
147 – Personal Protective Equipment Manufacturer Jobs Tax Credit
Credit for creating jobs related to the manufacturing of personal protective equipment.
148 – Life Sciences Manufacturing Job Tax Credit
Credit for job creation in Georgia's life sciences manufacturing sector.
149 – Historic Rehabilitation Tax Credit for Historic Homes and Other Certified Structures Below $300,000
Credit for rehabilitating qualifying 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 the rehabilitation and preservation of qualifying historic homes.
153 – Historic Rehabilitation Credit for Other Certified Structures
Credit for rehabilitation of certified commercial and other nonresidential historic structures.
154 – Rural Healthcare Professional Credit
Credit available to certain healthcare professionals practicing in designated rural areas.
155 – Timber Tax Credit (2025)
Updated timber credit available under current Georgia law.
156 – Converted Vehicle Credit (2025)
Credit for converting qualifying vehicles for alternative fuel use.
157 – Employer's Job Credit (2025)
Updated employer jobs credit under current Georgia law.
158 – Port Activity Job Tax Credit (2025)
Updated jobs credit for qualifying port activity businesses.
159 – Port Activity Manufacturing Investment Credit (2025)
Updated investment credit for manufacturers utilizing Georgia ports.
160 – Life Science Manufacturing Job Tax Credit (2025)
Updated life sciences manufacturing jobs credit.
161 – Rural Zone Tax Credit (2025)
Updated Rural Zone Credit available for qualifying businesses.Tip: 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.
Credit Remaining From Previous Years
Enter any unused credit carried forward from prior tax years.
For business credits, do not include amounts previously elected to be applied toward withholding.
Carryforward credits are often available when the credit generated in a prior year exceeded the taxpayer's Georgia tax liability.
Company Information
If the credit was generated by a business entity, pass-through entity, or purchased from another taxpayer, complete the Company Information section.
Information requested may include:
- Company Name
- Company Identification Number
- Credit Certificate Number
- Percentage of credit ownership or allocation
If the credit originated with the taxpayer, enter the taxpayer's information and 100% as the ownership percentage.
Credit Sold
Enter the amount of credit sold during the tax year.
This field is commonly used for:
- Conservation Tax Credits
- Film Tax Credits
Only enter the portion of the credit that was transferred or sold.
Credit Used in Current Year
Enter the amount of the available credit being applied to the current year's Georgia tax liability.
This should reflect only the portion of the credit being claimed on the current return.
Why Would I Use This Section?
You may need to complete this section if you:
- Have a Georgia credit carryforward from a previous year.
- Purchased a transferable Georgia tax credit.
- Sold a transferable Georgia tax credit.
- Received a pass-through credit from a partnership, S Corporation, or other entity.
- Are claiming a credit that is not reported on Form IND-CR.
Important Notes
- Many credits require supporting documentation.
- Keep copies of all credit certificates, transfer documents, approval letters, and K-1s.
- Enter the correct Credit Type Code to ensure the credit is properly applied.
- Incorrect entries may result in delays or adjustments by the Georgia Department of Revenue.