Georgia Individual Income Tax Return

Individual Income Tax Return
GA500 Individual Income Tax Return
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PRINT COMPLETED FORM

500

Georgia Form
(Rev. 08/30/23)
Individual Income Tax Return
Georgia Department of Revenue

2023 (Approved web version)

Page

1

Fiscal Year
Beginning

rsion)
Fiscal Year
Ending

STATE
ISSUED

Select

YOUR DRIVER’S
LICENSE/STATE ID

YOUR FIRST NAME

MI

YOUR SOCIAL SECURITY NUMBER

1.
LAST NAME (For Name Change See IT-511 Tax Booklet)

SPOUSE’S FIRST NAME

SUFFIX

MI

SPOUSE’S SOCIAL SECURITY NUMBER
DEPARTMENT USE ONLY

LAST NAME

SUFFIX

ADDRESS (NUMBER AND STREET or P.O. BOX) (Use 2nd address line for Apt, Suite or Building Number)

CHECK IF ADDRESS HAS CHANGED

2.

CITY (Please insert a space if the city has multiple names)

STATE

ZIP CODE

3.

(COUNTRY IF FOREIGN)
Residency Status

4. Enter your Residency Status with the appropriate number ....
......................................................................................................
1. FULL- YEAR RESIDENT 2. PART- YEAR RESIDENT

TO

4.

3. NONRESIDENT

Omit Lines 9 thru 14 and use Form 500 Schedule 3 if you are a part-year or nonresident filer.

Filing Status

5. Enter Filing Status with appropriate letter (See I T - 5 1 1 Tax Booklet)...................................................................................
.... ....

5.

A. Single B. Married filing joint C. Married filing separate (Spouse’s social security number must be entered above) D. Head of Household or Qualifying Surviving Spouse

6. Number of exemptions (Check appropriate box(es) and enter total in 6c.)

6a. Yourself

6b. Spouse
.

s

6c.

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Georgia Form

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500

Individual Income Tax Return
Georgia Department of Revenue

2023

Pag e

YOUR SOCIAL SECURITY NUMBER

2
(

First Name, MI.

Last Name

Social Security Number

Relationship to You

First Name, MI.

SELECT

Last Name

Social Security Number

Relationship to You

First Name, MI.

SELECT

Last Name

Social Security Number

Relationship to You

First Name, MI.

SELECT

Last Name

Social Security Number

Relationship to You

SELECT
INCOME COMPUTATIONS

If amount on line 8, 9, 10, 13 or 15 is negative, use the minus sign (-). Example -3456.
8. Federal adjusted gross income (From Federal Form 1040).....................................

8.

(Do not use FEDERAL TAXABLE INCOME) If the amount on Line 8 is $40,000 or more, or your gross income is less than your
W-2s you must include a copy of your Federal Form 1040 Pages 1, 2, and Schedule 1.

9. Adjustments from Form 500 Schedule 1 (See IT-511 Tax Booklet) .......................

9.

10. Georgia adjusted gross income (Net total of Line 8 and Line 9).............................

10.

11. Standard Deduction (Do not use FEDERAL STANDARD DEDUCTION).............. 11a.
(See IT-511 Tax Booklet)

b. Self: 65 or over?
Spouse: 65 or over?

Blind?

Total

x 1,300=.........................

11b.

Blind?

c. Total Standard Deduction (Line 11a + Line 11b)................................................... 11c.
Use EITHER Line 11c OR Line 12c (Do not write on both lines)

12. Total Itemized Deductions used in computing Federal Taxable Income. If you use itemized deductions, you must include Federal Schedule A.

a. Federal Itemized Deductions (Schedule A- Form 1040)...............................

12a.

b. Less adjustments: (See IT-511 Tax Booklet) ................................................

12b.

c. Georgia Total Itemized Deductions..................................................................

12c.

13. Subtract either Line 11c or Line 12c from Line 10; enter balance..........................

13.

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Georgia Form

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500

Individual Income Tax Return
Georgia Department of Revenue

2023

Pag e

YOUR SOCIAL SECURITY NUMBER

3

14a. Enter the number from Line 6c.
Multiply by $2,700 for filing status A or D
or multiply by $3,700 for filing status B or C

14a.

14b. Enter the number from Line 7c.

14b.

Multiply by $3,000..........................................

14c. Add Lines 14a. and 14b. Enter total ......................................................

14c.

15a. Income before GA NOL (Line 13 less Line 14c or Schedule 3, Line 14)..... 15a.
15b. Georgia NOL utilized (Cannot exceed Line 15a or the amount after
applying the 80% limitation, see IT-511 Tax Booklet for more information)....15b.
15c. Georgia Taxable Income (Line 15a less Line 15b).....................................

15c.

16. Tax (Use Tax Rate Schedule in the IT-511 Tax Booklet) ..........................

16.

17a.

17b.

17.

Low Income Credit

18.

Other State(s) Tax Credit (Include a copy of the other state(s) return) ....... 18.

........................

17c.

19. Credits used from IND-CR Summary Worksheet ........................................ 19.
20. Total Credits Used from Schedule 2 Georgia Tax Credits (must be filed 20.
electronically)
21. Total Credits Used (sum of Lines 17-20) cannot exceed Line 16 .............................

21.

22.

22.

Balance (Line 16 less Line 21) if zero or less than zero, enter zero ..........

INCOME STATEMENT DETAILS Only enter income on which Georgia tax was withheld. Enter income from W-2s, 1099s, and G2-As on Line 4
GA Wages/Income. For other income statements complete Line 4 using the income reported from Form G2-RP Line 12 or 13; Form G2-LP Line
11, or for Form G2-FL enter zero.
(INCOME STATEMENT B)

(INCOME STATEMENT A)

1.

1.

WITHHOLDING TYPE:

W-2

G2-A

1099

G2-FL

(INCOME STATEMENT C)

1.

WITHHOLDING TYPE:

WITHHOLDING TYPE:

G2-LP

W-2

G2-A

G2-LP

W-2

G2-A

G2-LP

G2-RP

1099

G2-FL

G2-RP

1099

G2-FL

G2-RP

2.

EMPLOYER/PAYER FEDERAL
ID NUMBER (FEIN)
SSN

2.

EMPLOYER/PAYER FEDERAL
ID NUMBER (FEIN)
SSN

2.

3.

EMPLOYER/PAYER STATE WITHHOLDING ID

3.

EMPLOYER/PAYER STATE WITHHOLDING ID

3. EMPLOYER/PAYER STATE WITHHOLDING ID

EMPLOYER/PAYER FEDERAL
ID NUMBER (FEIN)
SSN

4. GA WAGES / INCOME

4. GA WAGES / INCOME

4. GA WAGES / INCOME

5. GA TAX WITHHELD

5.. GA TAX WITHHELD

5. GA TAX WITHHELD

PLEASE COMPLETE INCOME STATEMENT DETAILS ON PAGE 4.

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Georgia Form

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500

Individual Income Tax Return
Georgia Department of Revenue

2023

Page

YOUR SOCIAL SECURITY NUMBER

4
(INCOME STATEMENT E)

(INCOME STATEMENT D)

1.

2.

1.

WITHHOLDING TYPE:

(INCOME STATEMENT F)

1.

WITHHOLDING TYPE:

WITHHOLDING TYPE:

W-2

G2-A

G2-LP

W-2

G2-A

G2-LP

W-2

G2-A

G2-LP

1099

G2-FL

G2-RP

1099

G2-FL

G2-RP

1099

G2-FL

G2-RP

EMPLOYER/PAYER FEDERAL
ID NUMBER (FEIN)

2.

SSN

2.

EMPLOYER/PAYER FEDERAL
ID NUMBER (FEIN)

SSN

EMPLOYER/PAYER FEDERAL
ID NUMBER (FEIN)

SSN

3.

EMPLOYER/PAYER STATE WITHHOLDING ID

3.

EMPLOYER/PAYER STATE WITHHOLDING ID

4. GA WAGES / INCOME

4.

GA WAGES / INCOME

4.

GA WAGES / INCOME

5.

5.

GA TAX WITHHELD

5.

GA TAX WITHHELD

3.

EMPLOYER/PAYER STATE WITHHOLDING ID

GA TAX WITHHELD

23. Georgia Income Tax Withheld on Wages and 1099s .............................

23.

24. Other Georgia Income Tax Withheld ........................................................

24.

25. Estimated Tax paid for 2023 and Form IT-560 .........................................

25.

26. Schedule 2B Refundable Tax Credits..........................................................
(Cannot be claimed unless filed electronically)

26.

27. Total prepayment credits (Add Lines 23, 24, 25 and 26)...........................

27.

28. If Line 22 exceeds Line 27, subtract Line 27 from Line 22 and enter
balance due...............................................................................................

28.

29. If Line 27 exceeds Line 22, subtract Line 22 from Line 27 and enter
overpayment ..............................................................................................

29.

30. Amount to be credited to 2024 ESTIMATED TAX .................................

30.

31.

Georgia Wildlife Conservation Fund (No gift of less than $1.00).............

31.

32.

Georgia Fund for Children and Elderly (No gift of less than $1.00)........

32.

33.

Georgia Cancer Research Fund (No gift of less than $1.00) .................

33.

34.

Georgia Land Conservation Program (No gift of less than $1.00)...........

34.

35.

Georgia National Guard Foundation (No gift of less than $1.00) .............

35.

36.

Dog & Cat Sterilization Fund (No gift of less than $1.00) .......................

36.

37.

Saving the Cure Fund (No gift of less than $1.00).................................

37.

38. Realizing Educational Achievement Can Happen (REACH) Program .............
(No gift of less than $1.00)

38.

(Enter Tax Withheld Only and include W-2s and/or 1099s)
(Must include G2-A, G2-FL, G2-LP and/or G2-RP)

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Georgia Form

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500

Individual Income Tax Return
Georgia Department of Revenue

2023 Pag e

YOUR SOCIAL SECURITY NUMBER

5

...............................
'

....................

.

ed.........

.

.. .. ....
......
.......

45. (If you are due a refund) Subtract the sum of Lines 30 thru 43 from Line 29
45.
THIS IS YOUR REFUND.........................................................................
Refund Due Mail To: GEORGIA DEPARTMENT OF REVENUE PROCESSING CENTER,
PO BOX 740380 ATLANTA, GA 30374-0380

If you do not enter Direct Deposit information or if you are a first time filer you will be issued a paper check.
45a. Direct Deposit (U.S. Accounts Only)

Type: Checking

Savings
Account
Number

Routing
Number

Mail pages 1-5 and any applicable schedules, forms, documentation. DO NOT staple pages.

I/We declare under the penalties of perjury that I/we have examined this return (including accompanying schedules and statements) and to the best of my/our knowledge
and belief, it is true, correct, and complete. If prepared by a person other than the taxpayer(s), this declaration is based on all information of which the preparer has knowledge.

Taxpayer’s Signature

(Check box if deceased)

Taxpayer’s Date of Death

Taxpayer’s Signature Date

Spouse’s Signature

(Check box if deceased)

Spouse’s Date of Death

Taxpayer’s Phone Number

Spouse’s Signature Date

By providing my e-mail address I am authorizing the Georgia Department of Revenue to electronically notify me at the below e-ma il address regarding any updates to
my account(s).

Taxpayer’s E-mail Address
I authorize DOR to discuss this return
with the named preparer.

Preparer’s Phone Number

Signature of Preparer
Name of Preparer Other Than Taxpayer

Preparer’s FEIN

Preparer’s Firm Name

Preparer’s SSN/PTIN/SIDN

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Dos and Don’ts Checklist for the Individual/Fiduciary (525-TV) Payment Voucher
Payments can be made electronically on the Georgia Tax Center (GTC) gtc.dor.ga.gov/ .

Do:

Use a payment voucher with a valid scanline.
Only complete this voucher if you owe taxes.
Complete the voucher in its entirety.
Write your SSN or FEIN on your check or money order.
Make your check or money order payable to: Georgia Department of Revenue
Remember if the due date falls on a weekend or holiday, the tax shall be due on the next day that
is not a weekend or holiday.
Mail your voucher and payment to the address listed below if your return was filed electronically.
Processing Center
Georgia Department of Revenue
P O Box 740323
Atlanta, Georgia 30374-0323

Mail your return, payment voucher and payment to the address that appears on the return if filing
a paper return.
Do not:
Mail this entire page.
Staple your payment and voucher together.
Print on both sides of the paper.
Handwrite any information.
Georgia Public Revenue Code Section 48-2-31 stipulates that taxes shall be paid in lawful money of the United
States, free of any expense to the State of Georgia.
Cut along dotted line

525-TV (Rev. 06/05/23)

Individual or Fiduciary Name and Address:

Individual and Fiduciary Payment Voucher

Amended Return
Taxpayer’s SSN or Fiduciary FEIN

Paper Return

Electronically Filed

Spouse’s SSN (if joint or combined return)

Tax Year

Type of Return: [X] 09-INDIVIDUAL
Daytime Telephone Number

PLEASE DO NOT STAPLE. REMOVE ALL CHECK STUBS.

PROCESSING CENTER
GEORGIA DEPARTMENT OF REVENUE
PO BOX 740323
ATLANTA GA 30374-0323

Amount Paid

$

Vendor Code

040

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Schedule 1
Page 1

500

Georgia Form
(Rev. 08/30/23)

Schedule 1

YOUR SOCIAL SECURITY NUMBER

Adjustments to Income

2023 (Approved web version)
See IT-511 Tax Booklet

SCHEDULE 1 ADJUSTMENTS to INCOME BASED on GEORGIA LAW
ADDITIONS to INCOME

1. Interest on Non-Georgia Municipal and State Bonds ...................................

1.

2. Lump Sum Distributions .........................................................................................

2.

3. Depreciation .................................................................................................................

3.

4. Net operating loss carryover deducted on Federal return.......................................

4.

5. Other (Specify)

5.

6. Total Additions (Enter sum of Lines 1-5 here)..............................................

6.

SUBTRACTION from INCOME (See IT-511 Tax Booklet)
7. Retirement Income Exclusion

Taxpayer

Date of Birth:

Required for Retirement Income Exclusion and Military Retirement Income Exclusion

a. Retirement Income Exclusion - Complete Schedule 1, page 2.

7a.

b.. Military Retirement Income Exclusion (Must be under 62 years of age) - Complete Schedule 1, page 3.

7b.

c. Date of
Disability:

7c.

Type of
Disability:

Spouse
Date of Birth:

Required for Retirement Income Exclusion and Military Retirement Income Exclusion

d. Retirement Income Exclusion - Complete Schedule 1, page 2.

7d.

e.. Military Retirement Income Exclusion (Must be under 62 years of age) - Complete Schedule 1, page 3.

7e.

f. Date of
Disability:

7f.

Type of
Disability:

8. Social Security Benefits (Taxable portion from Federal return) ....................

8.

9. Path2College 529 Plan ..............................................................................

9.

10. Interest on United States Obligations (See IT-511 Tax Booklet )

10.

11. Depreciation ..............................................................................................

11.

12. Other Adjustments (Specify)

12.

13. Total Subtractions (Enter sum of Lines 7-12 here) .......................................

13.

14. Net Adjustments (Line 6 less Line 13). Enter Net Total here and on
Line 9 of Page 2 (+ or -) of Form 500 or 500 X ..........................................

14.

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Schedule 1
Page 2

500

Georgia Form
(Rev. 08/30/23)

Schedule 1

YOUR SOCIAL SECURITY NUMBER

Adjustments to Income

2023 (Approved web version)

SCHEDULE 1 RETIREMENT INCOME EXCLUSION

See IT-511 Tax Booklet
(TAXPAYER)

(SPOUSE)

1. Salary and wages......................................
2. Other Earned Income (Losses).....................
3. Total Earned Income....................................
4. Maximum Earned Income...........................

4000

5. The lesser of Line 3 or 4; if zero or less,
enter zero ..................................................

6. Interest Income.........................................
7. Dividend Income .......................................
8. Alimony......................................................
9. Capital Gains (Losses)...............................
10. Other Income (Losses)..............................
(See IT-511 Tax Booklet)

11. Taxable IRA Distributions.........................
12. Taxable Pensions .....................................
13. Rental, Royalty, Partnership, S Corp, etc.
Income (Losses).....(See IT-511 Tax Booklet)
14. Total of Lines 6 through 13; if zero or less,
enter zero ................................................

15. Add Lines 5 and 14 ....................................
16. Maximum Allowable Exclusion* ..................
17. The lesser of Lines 15 and 16; enter here and
on Form 500, Schedule 1, Lines 7a & d for Rement Exclusion or Lines 7c & f for Retirement
Exclusion for Disability............................
*If age 62-64 or less than age 62 and permanently disabled enter $35,000, or if age 65 or older enter $65,000.

4000

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Schedule 1
Page 3

500

Georgia Form
(Rev. 08/30/23)

Schedule 1

YOUR SOCIAL SECURITY NUMBER

Adjustments to Income

2023 (Approved web version)

SCHEDULE 1 MILITARY RETIREMENT INCOME EXCLUSION

See IT-511 Tax Booklet

Do I Qualify for Military Retirement Exclusion?
1. Do you have any military retirement income?
No. You do not qualify. Do not complete this page.
Yes. You may qualify if you meet the age requirements.
2. Are you under the age of 62?
No. You do not qualify. Do not complete this page.
Yes. You qualify for Military Retirement Income Exclusion. Complete this page.
3. Include this page with your Form 500/500X, if applicable.
(TAXPAYER)

(SPOUSE)

1. Taxable Military Retirement from 1099-R
2. Base Military Exclusion.............................

17500

17500

3. Enter the lesser of Line 1 or Line 2 ...........
If your taxable military retirement is less than 17,501 STOP HERE and enter line 3 on Schedule 1, Line 7b and 7e.
4. Taxable Georgia Salary and Wages...............
5. Other Earned Georgia Income.......................
6. Total Georgia Earned Income.........................
If your Georgia earned income is less than 17,501 STOP HERE and enter line 3 on Schedule 1, Line 7b and 7e.
7. Total additional Military Exclusion allowed.......
8. Enter the lesser of Line 1 or Line 7. Enter
this amount on Schedule 1, Lines 7b and e.......

35000

35000

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Schedule 2
Page 1

500

Georgia Form
(Rev. 08/30/23)

Schedule 2

YOUR SOCIAL SECURITY NUMBER

Georgia Tax Credits

2023 (Approved web version)
SCHEDULE 2 GEORGIA TAX CREDIT USAGE AND CARRYOVER

TO

See IT-511 Tax Booklet

CLAIM
SERIES 100 TAX
CREDITS YOU
MUST FILE
ELECTRONICALLY

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Schedule 2B
Page 1

500

Georgia Form
(Rev. 08/30/23)

Schedule 2B

YOUR SOCIAL SECURITY NUMBER

Georgia Tax Credits

2023 (Approved web version)

SCHEDULE 2B REFUNDABLE TAX CREDITS

TO

See IT-511 Tax Booklet

CLAIM
SERIES 100 TAX
CREDITS YOU
MUST FILE
ELECTRONICALLY

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RETURN TO PAGE 3
Schedule 3
Page 1

500

Georgia Form
(Rev. 08/30/23)

Schedule 3

YOUR SOCIAL SECURITY NUMBER

Part-Year Nonresident

2023 (Approved web version)

DO NOT USE LINES 9 THRU 14 OF PAGES 2 AND 3 FORM 500 or 500X

SCHEDULE 3 COMPUTATION OF GEORGIA TAXABLE INCOME FOR ONLY PART-YEAR RESIDENTS AND NONRESIDENTS.
Column A must equal Column B plus Column C.
See IT-511 Tax Booklet for other state(s) tax credits.
FEDERAL INCOME AFTER GEORGIA ADJUSTMENT
(COLUMN A)

INCOME NOT TAXABLE TO GEORGIA
(COLUMN B)

GEORGIA INCOME
(COLUMN C)

1.

WAGES, SALARIES, TIPS, etc

1.

WAGES, SALARIES, TIPS, etc

1.

WAGES, SALARIES, TIPS, etc

2.

INTEREST AND DIVIDENDS

2.

INTEREST AND DIVIDENDS

2.

INTEREST AND DIVIDENDS

3.

BUSINESS INCOME OR (LOSS)

3.

BUSINESS INCOME OR (LOSS)

3.

BUSINESS INCOME OR (LOSS)

4.

OTHER INCOME OR (LOSS)

4. OTHER INCOME OR (LOSS)

4. OTHER INCOME OR (LOSS)

5.

TOTAL INCOME: TOTAL LINES 1 THRU 4

5.

5.

6. TOTAL ADJUSTMENTS FROM FORM 1040

TOTAL INCOME: TOTAL LINES 1 THRU 4

6. TOTAL ADJUSTMENTS FROM FORM 1040

TOTAL INCOME: TOTAL LINES 1 THRU 4

6. TOTAL ADJUSTMENTS FROM FORM 1040

7. TOTAL ADJUSTMENTS FROM FORM 500,
SCHEDULE 1

7. TOTAL ADJUSTMENTS FROM FORM 500,
SCHEDULE 1

7. TOTAL ADJUSTMENTS FROM FORM 500,
SCHEDULE 1

8.

8.

8.

9.

ADJUSTED GROSS INCOME:
LINE 5 PLUS OR MINUS LINES 6 AND 7

ADJUSTED GROSS INCOME:
LINE 5 PLUS OR MINUS LINES 6 AND 7

RATIO: Divide Line 8, Column C by Line 8, Column A enter percentage or check
the box for Time Ratio.
(% cannot be negative and cannot exceed 100%)

10a. Itemized

or Standard Deduction

or Georgia Itemized

Self: 65 or over?

Blind?

Spouse: 65 or over?

Blind?

Total

9.

(See IT-511 Tax Booklet)

10a.

X 1,300=

10b.

10b. Additional Standard Deduction

ADJUSTED GROSS INCOME:
LINE 5 PLUS OR MINUS LINES 6 AND 7

%

11. Personal Exemptions from Form 500 or Form 500X (See IT-511 Tax Booklet)
11a. Enter the number on Line 6c from Form 500 or Form 500X

multiply by $2,700 for
filing status A or D or multiply by $3,700 for filing status B or C.....................................

11b. Enter the number on Line 7c from Form 500 or Form 500X

multiply by $3,000 ..

11a.
11b.

12. Total Deductions and Exemptions: Add Lines 10a, 10b, 11a, and 11b ............

12.

13. *Multiply Line 12 by Ratio on Line 9 and enter result............................................
14. Income before GA NOL: Subtract Line 13 from Line 8, Column C
Enter here and on Line 15a, Page 3 of Form 500 or Form 500X........................

13.
14.

*If Georgia itemized and deductions are claimed, multiply Line 11 by Ratio on Line 9 and Line 10a. Enter result on Line 13.

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Form

IND-CR 201

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Page

State of Georgia Individual Credit Form
Georgia Department of Revenue

2023

1

(Rev. 08/30/23) (Approved web version)
YOUR SOCIAL SECURITY NUMBER

– Include with Form 500 or 500X, if this schedule is applicable.–

Disabled Person Home Purchase or Retrofit Credit - Tax Credit 201
O.C.G.A.§ 48-7-29.1 provides a disabled person credit equal to the lesser of $500 per residence or the taxpayer’s income tax
liability for the purchase of a new single-family home that contains all of the accessibility features listed below. It also provides
a credit equal to the lesser of the cost or $125 to retrofit an existing single-family home with one or more of these features. The
disabled person must be the taxpayer or the taxpayer’s spouse if a joint return is filed. Qualified features are:
One no-step entrance allowing access into the residence.
Interior passage doors providing at least a 32-inch-wide opening.
Reinforcements in bathroom walls allowing installation of grab bars around the toilet, tub, and shower, where
such facilities are provided.
Light switches and outlets placed in accessible locations.
To qualify for this credit, the disabled person must be permanently disabled and have been issued a permanent parking permit
by the Department of Revenue or have been issued a special permanent parking permit by the Department of Revenue.
This credit can be carried forward 3 years. For more information, see Regulation 560-7-8-.44.
1. Credit remaining from previous years.............................................................................

1.

2. Purchase of a home that contains all four accessibility features OR total of accessibility
features added to retrofit a home (up to $125 per feature) cannot exceed $500
per residence...................................................................................................................

2.

3. Credit used this tax year (enter here and include on IND-CR Summary
Worksheet Line 1)..........................................................................................................

3.

4. Potential carryover to next tax year (Line 1 plus Line 2 less Line 3) ..............................

4.

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IND-CR 202

State of Georgia Individual Credit Form
Georgia Department of Revenue

1

2023 (Rev. 08/30/23) (Approved web version)
YOUR SOCIAL SECURITY NUMBER

– Include with Form 500 or 500X, if this schedule is applicable. –

Child and Dependent Care Expense Credit - Tax Credit 202
O.C.G.A. § 48-7-29.10 provides taxpayers with a credit for qualified child & dependent care expenses. The credit is a percentage
of the credit claimed and allowed under Internal Revenue Code § 21 and claimed by the taxpayer on the taxpayer’s Federal
income tax return. This credit cannot be carried forward. The credit is computed as follows:
1. Amount of child & dependent care expense credit claimed on Federal Form 1040.

1.

2. Georgia allowable rate ......................................................................................

2.

3. Allowable Child & Dependent Care Expense Credit (Line 1 x .30)............................

3.

4 . Credit used this tax year (enter here and include on IND-CR Summary Worksheet
Line 2).....................................................................................................................

4.

30%

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Page

IND-CR 203

State of Georgia Individual Credit Form
Georgia Department of Revenue

1

2023 (Rev. 08/30/23) (Approved web version)
YOUR SOCIAL SECURITY NUMBER

– Include with Form 500 or 500X, if this schedule is applicable. –
Georgia National Guard/Air National Guard Credit - Tax Credit 203
O.C.G.A. § 48-7-29.9 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 Armed Forces, or active duty training in the United States Armed Forces for
a period of more than 90 consecutive days. The credit shall be claimed and allowed in the year in which the majority of such
days are served. In the event an equal number of consecutive days are served in two calendar years, then the exclusion shall be
claimed and allowed in the year in which the ninetieth day occurs. The credit shall apply with respect to each taxable year in
which such member serves for such qualifying period of time. The credit cannot exceed the amount expended for qualified life
insurance premiums nor the taxpayer’s income tax liability. Qualified life insurance premiums are the premiums paid for
insurance coverage through the service member’s Group Life Insurance Program administered by the United States Department
of Veterans Affairs. Any unused tax credit is allowed to be carried forward to the taxpayer’s succeeding year’s tax liability.
1. Credit remaining from previous years.......................................................

1.

2. Enter amount of qualified life insurance premiums ............................................

2.

3 . Credit used this tax year (enter here and include on IND-CR Summary
Worksheet Line 3)......................................................................................

3.

4. Carryover to next tax year (Line 1 plus Line 2 less Line 3)......................... 4.

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IND-CR 204

State of Georgia Individual Credit Form
Georgia Department of Revenue

1

2023 (Rev. 08/30/23) (Approved web version)
YOUR SOCIAL SECURITY NUMBER

– Include with Form 500 or 500X, if this schedule is applicable. –
Qualified Caregiving Expense Credit - Tax Credit 204
O.C.G.A. § 48-7-29.2 provides a qualified caregiving expense credit equal to 10 percent of the cost of qualified caregiving
expenses for a qualifying family member. The credit cannot exceed $150. Qualified services include Home health agency
services, personal care services, personal care attendant services, homemaker services, adult day care, respite care, or health
care equipment and other supplies which have been determined by a physician to be medically necessary. Services must be
obtained from an organization or individual not related to the taxpayer or the qualifying family member.
The qualifying family member must be at least age 62 or been determined disabled by the Social Security Administration. A
qualifying family member includes the taxpayer or an individual who is related to the taxpayer by blood, marriage or adoption.
Qualified caregiving expenses do not include expenses that were subtracted to arrive at Georgia net taxable income or for which
amounts were excluded from Georgia net taxable income. There is no carryover or carry-back available. The credit cannot
exceed the taxpayer’s income tax liability. For more information, see Regulation 560-7-8-.43.
Qualifying Family Member Name:
Name:
SS#
Age, if 62 or over

Relationship
If disabled, date of disability

Additional Qualifying Family Member Name, if applicable:
Name:
SS#
Age, if 62 or over

Relationship
If disabled, date of disability

1. Qualified caregiving expenses...........................................................................

1.

2. Percentage limitation.......................................................................................

2. 10%

3. Line 1 multiplied by Line 2................................................................................

3.

4. Maximum credit...............................................................................................

4. 150

5. Enter the lesser of Line 3 or Line 4 ......................................................................

5.

6. Credit used this tax year (enter here and include on IND-CR Summary Worksheet
Line 4)....................................................................................................................
6.

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IND-CR 206

State of Georgia Individual Credit Form
Georgia Department of Revenue

1

2023 (Rev. 08/30/23) (Approved web version)
YOUR SOCIAL SECURITY NUMBER

– Include with Form 500 or 500X, if this schedule is applicable. –
Disaster Assistance Credit - Tax Credit 206
O.C.G.A. § 48-7-29.4 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 equal to $500 or the actual amount of the disaster assistance, whichever is less. The credit cannot
exceed the taxpayer’s income tax liability. Any unused tax credit can be carried forward to the succeeding years’ tax liability
but cannot be carried back to the prior years’ tax liability. The approval letter from the disaster assistance agency must be
enclosed with the return.
The following types of assistance qualify:
Grants from the Department of Human Services’ Individual and Family Grant Program.
Grants from GEMA/HS and/or FEMA.
Loans from the Small Business Administration that are due to disasters declared by the President or Governor.
Disaster assistance agency
1. Credit remaining from previous years............................................................

1.

2. Date assistance was received....................................................................

2.

3. Amount of the disaster assistance received.................................................

3.

4. Maximum credit........................................................................................

4.

5. Enter the lesser of Line 3 or Line 4.................................................................

5.

6. Credit used this tax year (enter here and include in IND-CR Summary
Worksheet Line 6)..........................................................................................

6.

7. Carryover to next tax year (Line 1 plus Line 5 less Line 6) ............................

7.

500

,
,
,

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IND-CR 207

State of Georgia Individual Credit Form
Georgia Department of Revenue

1

2023 (Rev. 08/30/23) (Approved web version)
YOUR SOCIAL SECURITY NUMBER

– Include with Form 500 or 500X, if this schedule is applicable. –
Rural Physicians Credit - Tax Credit 207
O.C.G.A. § 48-7-29 provides for a $5,000 tax credit for rural physicians. The tax credit may be claimed for not more than
five years. There is no carryover or carry-back available. The credit cannot exceed the taxpayer’s income tax liability. In
order to qualify, the physician must meet the following conditions:
1. The physician must have started working in a rural county after July 1, 1995. If the physician worked in a rural county
prior to that date, a period of at least three years must have elapsed before the physician returns to work in a rural county.
2. The physician must practice and reside in a rural county. For taxable years beginning on or after January 1, 2003, a
physician qualifies for the credit if they practice in a rural county and reside in a county contiguous to a rural county. A
rural county is defined as one with 65 or fewer persons per square mile according to the United States Decennial
Census of 1990 or any future such census. For taxable years beginning on or after January 1, 2012, the United States
Decennial Census of 2010 is used. For taxable years beginning on or after January 1, 2022, the United States
Decennial Census of 2020 is used (see regulation 560-7-8-.20 for transition rules). A listing of rural counties for
purposes of the rural physicians credit may be obtained at the following web page: dor.georgia.gov
3. The physician must be licensed to practice medicine in Georgia, primarily admit patients to a rural hospital, and practice
in the fields of family practice, obstetrics and gynecology, pediatrics, internal medicine, or general surgery. A rural
hospital is defined as an acute-care hospital located in a rural county that contains 80 or fewer beds. For taxable years
beginning on or after January 1, 2003, a rural hospital is defined as an acute-care hospital located in a rural county that
contains 100 or fewer beds. For more information, see Regulation 560-7-8-.20.
Only enter the information for the taxpayer and/or the spouse if they are a rural physician.
Taxpayer
1. County of residence

Spouse
1. County of residence

2. County of practice

2. County of practice

3. Type of practice

3. Type of practice

4. Date started working as a rural physician

4. Date started working as a rural physician

5. Number of hospital beds in the rural hospital

5. Number of hospital beds in the rural hospital

6. Rural physicians credit, enter $5,000 per rural physician.........

6.

7. Credit used this tax year (enter here and include on IND-CR
Summary Worksheet Line 7).....................................................

7.

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IND-CR 208

State of Georgia Individual Credit Form
Georgia Department of Revenue

1

2023 (Rev. 08/30/23) (Approved web version)
YOUR SOCIAL SECURITY NUMBER

– Include with Form 500 or 500X, if this schedule is applicable. –
Adoption of a Foster Child Credit for Adoptions Occurring in Taxable Years Beginning on or After
January 1, 2008 and before January 1, 2021 - Tax Credit 208
Georgia Code Section 48-7-29.15 provides an income tax credit for the adoption of a qualified foster child. The amount of
the credit is $2,000 per qualified foster child per taxable year, commencing with the year in which the adoption becomes
final, and ending in the year in which the adopted child attains the age of 18. This credit applies to adoptions occurring in
the taxable years beginning on or after January 1, 2008 and before January 1, 2021. Any unused credit can be carried
forward until used.
1. Credit remaining from previous years..................................................

1.

2. Enter $2,000 per qualified foster child..................................................

2.

3. Credit used this tax year (enter here and include on IND-CR Summary
Worksheet Line 8).................................................................................

3.

4. Carryover to next year (Line 1 plus Line 2 less Line 3)........................

4.

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IND-CR 209

State of Georgia Individual Credit Form
Georgia Department of Revenue

1

2023 (Rev. 08/30/23) (Approved web version)
YOUR SOCIAL SECURITY NUMBER

– Include with Form 500 or 500X, if this schedule is applicable. –
Eligible Single-Family Residence Tax Credit - Tax Credit 209

O.C.G.A. § 48-7-29.17 provides taxpayers a credit for the purchase of an eligible single-family residence located in Georgia. An
eligible single-family residence is a single-family structure (including a condominium unit as defined in O.C.G.A.§ 44-3-71) that
is occupied for residential purposes by a single family, that is:
a) Any residence (including a new residence, one occupied at the time of sale, or a previously occupied residence) that was
for sale prior to May 11, 2009 and that remained for sale after May 11, 2009; or
b) A residence with respect to which a foreclosure event has taken place and which is owned by the mortgagor or the mortgagor’s
agent; or
c) An owner-occupied residence with respect to which the owner’s acquisition indebtedness was in default on or before March
1, 2009. Acquisition indebtedness is debt incurred in acquiring, constructing, or substantially improving a qualified residence
and which is secured by such residence. Refinanced debt is acquisition debt if at least a portion of such debt refinances the
principal amount of existing acquisition indebtedness.
A taxpayer is allowed the tax credit for a purchase of one eligible single-family residence made between June 1, 2009 and
November 30, 2009. The credit amount is the lesser of 1.2 percent of the purchase price of the eligible single-family residence
or $1,800.00. The amount of the tax credit that may be claimed and allowed in a single tax year cannot exceed the lesser of
1/3 of the credit or the taxpayer’s income tax liability. Any unused tax credit can be carried forward but cannot be carried back.
The taxpayer must have claimed the credit in 2009 in order to claim the unused credit below.
1. Total credit. (Enter amount from 2009 IND-CR, Part 9, Line 5.)...............................

1.

2. Maximum allowed per year...................................................................................

2. 33.33%

3. Maximum credit allowed, (multiply Line 1 by Line 2)................................................

3.

4. Enter unused credit (Total credit less amounts used in previous years)..................

4.

5. Credit allowed, lesser of Line 3 or Line 4..................................................................

5.

6. Credit used this tax year (enter here and include on IND-CR Summary Worksheet
Line 9)........................................................................................................................

6.

7. Carryover to next tax year (Line 4 less Line 6)............................................................. 7.

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IND-CR 212

State of Georgia Individual Credit Form
Georgia Department of Revenue

1

2023 (Rev. 08/30/23) (Approved web version)
YOUR SOCIAL SECURITY NUMBER

– Include with Form 500 or 500X, if this schedule is applicable. –
Community Based Faculty Preceptor Tax Credit - Tax Credit 212
O.C.G.A. § 48-7-29.22 provides an income tax credit for a community based faculty preceptor that conducts a preceptorship
rotation(s). This tax credit is applicable for taxable years beginning on or after January 1, 2019 and ending on
or before December 31, 2023.
For a community based faculty preceptor who is a physician as defined in O.C.G.A. § 43-34-21, the credit shall accrue on a per
preceptorship rotation basis in the amount of $500 for the first, second, or third preceptorship rotation and $1,000 for the fourth, fifth,
sixth, seventh, eighth, ninth, or tenth preceptorship rotation completed in one calendar year. For a community based faculty preceptor
who is an advanced practice registered nurse as defined in O.C.G.A. § 43-26-3 or a physician assistant as defined in
O.C.G.A. § 43-34-102, the credit shall accrue on a per preceptorship rotation basis in the amount of $375 for the first, second, or third
preceptorship rotation and $750 for the fourth, fifth, sixth, seventh, eighth, ninth, or tenth preceptorship rotation completed in one
calendar year. An individual shall not accrue credit for more than ten preceptorship rotations in one calendar year. The credit cannot be
carried forward and cannot be carried back. Certification from the Area Health Education Centers Program Office at Augusta University
must be enclosed with the return.
By filing this form I certify that I did not receive payment during such tax year from any source for the training of a medical student,
advanced practice registered nurse student, or physician assistant student.

A. Community Based Faculty Preceptor Tax Credit for a physician

First through Third Rotation
1. Number of Rotations (enter no more than 3)
X
(not to exceed $1,500)...................................................

500

1.

Fourth through Tenth Rotation
2. Number of Rotations (enter no more than 7)
X
1000
(not to exceed $7,000) ............................................................

2.

3. Add Line 1 and Line 2, Current Year Credit Amount (cannot exceed $8,500)............. 3.
B. Community Based Faculty Preceptor Tax Credit for an advanced practice registered nurse or physician assistant.

First through Third Rotation
1. Number of Rotations (enter no more than 3)
X
(not to exceed $1,125)...................................................

375

1.

750

2.

Fourth through Tenth Rotation
2. Number of Rotations (enter no more than 7)
X
(not to exceed $5,250)...................................................

3. Add Line 1 and Line 2, Current Year Credit Amount (cannot exceed $6,375)............. 3.
C. Community Based Faculty Preceptor Tax Credit Total
1.Credit used this year (enter no more than the total of Line A3 and Line B3)(enter here
and include on IND-CR Summary Worksheet Line 10)................................................ 1.

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IND-CR 213

State of Georgia Individual Credit Form
Georgia Department of Revenue

1

2023 (Rev. 08/30/23) (Approved web version)
YOUR SOCIAL SECURITY NUMBER

– Include with Form 500 or 500X, if this schedule is applicable. –
Adoption of a Foster Child Credit for Adoptions Occurring in Taxable Years Beginning on or After
January 1, 2021- Tax Credit 213
O.C.G.A. § 48-7-29.15 provides an income tax credit for the adoption of a qualified foster child. This credit applies to
adoptions occurring in taxable years beginning on or after January 1, 2021. The amount of the credit is $6,000 per
qualified foster child per taxable year, commencing with the year in which the adoption becomes final, for five taxable
years and $2,000 per qualified foster child per taxable year thereafter, and ending in the year in which the adopted child
attains the age of 18. This credit cannot be carried forward.
1. Enter $6,000 per qualified foster child (if in first five taxable years
of the adoption)......................................................................................

1.

2. Enter $2,000 per qualified foster child (for years after first five
taxable years of adoption).......................................................................

2.

3. Add Line 1 and Line 2, Current Year Credit Amount .............................

3.

4. Credit used this year (enter no more than the amount on line 3)(enter
here and include on IND-CR Summary Worksheet Line 11)..................

4.

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IND-CR 214

State of Georgia Individual Credit Form
Georgia Department of Revenue

1

2023 (Rev. 08/30/23) (Approved web version)
YOUR SOCIAL SECURITY NUMBER

– Include with Form 500 or 500X, if this schedule is applicable.–

Teacher Recruitment and Retention Credit – Tax Credit 214
A taxpayer who is designated by the Department of Education as a participating teacher in the teacher recruitment and
retention program provided for in Code Section 20-2-251 shall be allowed a credit against the tax imposed by Code Section
48-7-20 in an amount equal to $3,000.00 per school year for up to five school years, which must be consecutive. Only
teachers who have been designated as qualifying by the Department of Education should complete this form.
For more information about the designation: https://www.gadoe.org
Please note:
Each designated teacher may claim a credit amount of $3,000.00 per qualifying school year for no more than
five school years, which must be consecutive, subject to conditions set forth in Code Section 20-2-251.
The credit taken on any year tax return cannot exceed your tax liability for the year.
Any unused amounts of the credit can be carried forward for three years.
For more information, see Georgia Code Sections 20-2-251 and 48-7-29.23.

1. Credit remaining from previous year ................................................................................

1.

.
2. Credit generated this tax year ..........................................................................................

2.

.
3. Total credit available (Line 1 + Line 2)..............................................................................

3.

4. Credit used this tax year (enter here and include on IND-CR Summary Worksheet
Line 12) ..............................................................................................................................

4.

5. Potential carryover to next tax year (Line 3 less Line 4)...................................................... 5.

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Georgia Form

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Page

IND-CR

Summary Worksheet (Rev. 08/30/23)
State of Georgia Individual Credit Form
Georgia Department of Revenue

2023 (Approved web version)

1

YOUR SOCIAL SECURITY NUMBER

IND-CR SUMMARY SCHEDULE WORKSHEET

1. Only Georgia Individual Tax Credits (series 200) are claimed on Form IND-CR supporting schedules (IND-CR 201
through 214).
2. Enter the amount of credit used for the current tax year from each applicable IND-CR schedules on Lines 1-12.
3. If there is a credit remaining from previous years eligible for carryover for this tax year, the supporting IND-CR
schedule must be completed even if the credit is not used for this tax year.
4. The total of Line 13 should be entered on Form 500 or Form 500X, Page 3, Line 19.
5. All applicable IND-CR schedules must be attached to Form 500 or Form 500X for the credit(s) to be allowed
on the return.
Note: The other state(s) tax credit and low income credit are claimed directly on Form 500. Series 100 Georgia tax
credits (except Schedule 2B refundable tax credits) are claimed on Form 500 Schedule 2 and returns that include the
series 100 credits must be filed electronically.
The total credit amount used from the low income credit, the other state(s) tax credit, all IND-CR schedules, and all
Schedule 2s cannot exceed the tax liability listed on Line 16 of Form 500 or 500X.

1. Disabled Person Home Purchase or Retrofit Credit (IND-CR 201, Line 3) ............ 1.
2 . Child and Dependent Care Expense Credit (IND-CR 202, Line 4) ........................ 2.
3. Georgia National Guard /Air National Guard Credit (IND-CR 203, Line 3) ............ 3.
4. Qualified Caregiving Expense Credit (IND-CR 204, Line 6) .................................. 4.
5. Reserved ............................................................................................................... 5.
6 . Disaster Assistance Credit (IND-CR 206, Line 6) .................................................. 6.
7. Rural Physicians Credit (IND-CR 207, Line 7) ......................................................

7.

8. Adoption of a Foster Child Credit for Adoptions Occurring in Taxable Years
Beginning on or After January 1, 2008 and Before January 1, 2021
(IND-CR 208, Line 3)............................................................................................... 8.
9. Eligible Single-Family Residence Credit (IND-CR 209, Line 6) ............................. 9.
1 0 . Community Based Faculty Preceptor Credit (IND-CR 212, Line C1) .................. 10.
11. Adoption of a Foster Child Credit for Adoptions Occurring in Taxable Years
Beginning on or After January 1, 2021 (IND-CR 213, Line 4)................................ 11.
1 2 . Teacher Recruitment and Retention Credit (IND-CR 214, Line 4)......................... 12.
1 3 . Total of Lines 1 through 12 (Enter here and on Form 500/500X, Page 3 Line 19) 13.
All applicable IND-CR Schedules (201, etc.) must be attached to Form 500 or Form 500X.

Keep IND-CR Summary Worksheet for your records.

DUALTT-IVTW-CBEX-WVRB-GSCU

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8 30

web version)

YOUR SOCIAL SECURITY NUMBER

N

CASUALTY

OSS

LOSS
LOSS

FARM LOSS
(2) YEAR

(2) YEAR

pages, Parts, I, II and III use the minus sign (-) for
Booklet for detailed instructions.

1. Georgia Income

) ..................................... 2.

3. Excess Nonbusiness Deductions

).................. 3.

xcess of Nonbusiness Capital losses
after $3,000
limitation

er Nonbusiness apital gains
...................................................... 4.
.................... 5.

5.
6. Total of

.

................................................... 1.

2. Georgia Exemption (

4.

negative

.S

.................................................................. 6.

7. IRC Section 461(l) loss eligible to be carried forward only
(
negative
.)
8. Total Loss
.
(Must be a negative amount

7.

)

If no, complete Part III and attach a copy of Federal Form 1045.

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Schedule 4
Page 2

500

Georgia Form
(Rev. 08/30/23)

YOUR SOCIAL SECURITY NUMBER

Schedule 4
Net Operating Loss Application

2023

Part II: NOL Worksheet
Georgia Nonbusiness Income
1. Excess of Nonbusiness Capital gains over Nonbusiness Capital losses ...................

1.

2. Dividends ..........................................................................................................................

2.

3. Interest ..............................................................................................................

3.

4. Alimony (received) ............................................................................................

4.

5. Pensions/Annuities ............................................................................................

5.

6. GA adjustment for retirement exclusion ...........................................................

6.

7. GA adjustment for U.S. Interest ........................................................................

7.

8. GA adjustment for non-Georgia municipal interest...........................................

8.

9. Other (specify)

9.

...................................................

10. Total Nonbusiness Income (Add Lines 1 - 9) ........................................................

10.

Georgia Nonbusiness Deductions
1 .

..................

1 .

.....................................

2.

3. Alimony (paid) ...................................................................................................

3.

4. Forfeited interest/penalty on early withdrawal ..............................................
....

4.

5. Contribution to a deductible IRA..........................................................................

5.

6. Other (specify)

6.

2. Contributions to self-employed

.................................................

7. Total Nonbusiness Deductions (Add Lines 1 - 6) ............................................
....

7.

Nonbusiness Income (Line 10)
8. Excess of Nonbusiness Deductions (Line 7)
Enter here and on Form 500 Net Operating Loss Application Part 1, Line 3 .........

8.

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(Rev. 08/30/23)

Schedule 4

*YEAR ENDED

(a) Return as filed or liability as last
determined

1. Federal adjusted gross income
(exclude Federal NOL)
2. Georgia adjustments. See instructions
3. Net operating loss. See instructions
4. Georgia adjusted gross income.
Net total of Lines 1, 2 and 3
5. Deductions. See instructions
6. Subtract Line 5 from Line 4
7. Exemptions. See instructions
8. Taxable income. Subtract Line 7 from Line 6
9. Income Tax
10. Credits. See instructions
11. Tax after credits. Subtract Line 10 from Line 9
12. Enter Line 11 column (b)
13. Decrease in tax. Subtract Line 12 from Line 11

(b)

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Schedule 4

(Rev. 08/30/23)

Schedule 4

*YEAR ENDED

1. Federal adjusted gross income
(exclude Federal NOL)
2. Georgia adjustments. See instructions
3. Net operating loss. See instructions
4. Georgia adjusted gross income.
Net total of Lines 1, 2 and 3
5. Deductions. See instructions
6. Subtract Line 5 from Line 4
7. Exemptions. See instructions
8. Taxable income. Subtract Line 7 from Line 6
9. Income Tax
10. Credits. See instructions
11. Tax after credits. Subtract Line 10 from Line 9
12. Enter Line 11 column (b)
13. Decrease in tax. Subtract Line 12 from Line 11

Apply to oldest tax year applicable first