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Georgia Free Printable TSD_Individual_Income_Tax_Credit_INDCR for 2024 Georgia Individual Income Tax Credit Form (OBSOLETE)

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Form IND-CR is obsolete, and is no longer supported by the Georgia Department of Revenue.

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Individual Income Tax Credit Form (OBSOLETE)
TSD_Individual_Income_Tax_Credit_INDCR

Print Clear Page Georgia Form IND-CR (Rev. 09/01/15) State of Georgia Individual Credit Form Georgia Department of Revenue (Approved web version) 2015 1 Please print your numbers like this in black or blue ink: – Enclose with Form 500 – YOUR FIRST NAME MI YOUR SOCIAL SECURITY NUMBER LAST NAME SUFFIX ADDRESS (NUMBER AND STREET or P.O. BOX) (Use 2nd address line for Apt, Suite or Building Number) CITY (Please insert a space if city has multiple names) STATE SPOUSE’S SOCIAL SECURITY NUMBER CHECK IF ADDRESS HAS CHANGED DEPARTMENT USE ONLY ZIP CODE Part 1 - Disabled Person Home Purchase or Retrofit Credit - Tax Credit Type 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............................................................................. 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................................................................................................................... 1. 3. Enter credit used in 2015 (enter here and include in Part 12).......................................... 3. 4. Potential carryover to 2016 (Line 1 plus Line 2 less Line 3)........................................... 4. 2. . 00 . 00 . 00 . 00 Part 2 - Child and Dependent Care Expense Credit - Tax Credit Type 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 . Enter credit used in 2015 (enter here and include in Part 12)................................. 4. . 00 30 % . 00 . 00 Print Clear Page Georgia Form 2 IND-CR State of Georgia Individual Credit Form Georgia Department of Revenue 2015 YOUR SOCIAL SECURITY NUMBER Part 3 - Georgia National Guard/Air National Guard Credit - Tax Credit Type 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 . Enter credit used in 2015 (enter here and include in Part 12).................. 3. 4. Carryover to 2016 (Line 1 plus Line 2 l e s s Line 3).............................. 4. . 00 . 00 . 00 . 00 Part 4 - Qualified Caregiving Expense Credit - Tax Credit Type 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 Print Clear Page Georgia Form 3 IND-CR State of Georgia Individual Credit Form Georgia Department of Revenue 2015 YOUR SOCIAL SECURITY NUMBER Part 4 - Qualified Caregiving Expense Credit - Tax Credit Type 204 (continued) 1. Qualified caregiving expenses........................................................................... 1. 2. Percentage limitation....................................................................................... 2. 3. Line 1 multiplied by Line 2................................................................................ 3. 4. Maximum credit............................................................................................... 4. 5. Enter the lesser of Line 3 or Line 4 ...................................................................... 5. 6. Enter credit used in 2015 (enter here and include in Part 12)............................... 6. . 00 10 % 1 5 . 00 0 . 00 . 00 . 00 Part 5- Driver Education Credit - Tax Credit Type 205 O.C.G.A. § 48-7-29.5 provides for a driver education credit. This is a credit for an amount paid for a dependent minor child for a successfully completed course of driver education at a private driver training school licensed by the Department of Driver Services under Chapter 13 of Title 43, “The Driver Training School License Act.” The amount of the credit is equal to $150 or the actual amount paid, whichever is less. A private driver training school is one that primarily engages in offering driving instruction. This does not include schools owned or operated by local, state, or federal governments. An amount paid for a completed course of driver education to a private or public high school does not qualify for this credit. A completed course of driver education includes additional courses offered by private driver training schools such as defensive driver education. This tax credit is only allowed once for each dependent minor child of a taxpayer. The amount of the tax credit cannot exceed the taxpayer’s income tax liability. The credit is not allowed with respect to any driver education expenses either deducted or subtracted by the taxpayer to arrive at Georgia taxable net income or with respect to any driver education expenses for which amounts were excluded from Georgia net taxable income. Any unused tax credit cannot be carried forward to any succeeding years’ tax liability and cannot be carried back to any prior years’ tax liability. Visit www.dds.ga.gov/Training/index.aspx. First Child Name of private driver training school Name of dependent minor child Birth Date SS# Date of Successful Completion ............................................................... 1. Second Child, if applicable Name of private driver training school Name of dependent minor child Birth Date SS# Date of Successful Completion ............................................................... 2. Print Clear Page Georgia Form 4 IND-CR State of Georgia Individual Credit Form Georgia Department of Revenue 2015 YOUR SOCIAL SECURITY NUMBER Part 5- Driver Education Credit - Tax Credit Type 205 (continued) 1. Amount paid for the successfully completed course(s)............................. 1. 2. Maximum credit (cannot exceed $150 per child)............................................ 2. 3. Enter the lesser of Line 1 or Line 2 ............................................................ 3. 4. Enter credit used in 2015 (enter here and include in Part 12)..................... 4. . 00 . 00 . 00 . 00 Part 6 - Disaster Assistance Credit - Tax Credit Type 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 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 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. Enter credit used in 2015 (enter here and include in Part 12)....................... 6. 7. Carryover to 2016 (Line 1 plus Line 5 less Line 6)......................................... 7. . 00 5 0 . 00 0 . 00 . 00 . 00 . 00 Print Clear Page Georgia Form 5 IND-CR State of Georgia Individual Credit Form Georgia Department of Revenue YOUR SOCIAL SECURITY NUMBER 2015 Part 7- Rural Physicians Credit - Tax Credit Type 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 (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: http://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 Spouse 1. County of residence 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. Enter credit used in 2015 (enter here and include in Part 12)........ 7. . 00 . 00 Print Clear Page Georgia Form 6 IND-CR State of Georgia Individual Credit Form Georgia Department of Revenue YOUR SOCIAL SECURITY NUMBER 2015 Part 8- Adoption of a Foster Child Credit - Tax Credit Type 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. Any unused credit can be carried forward until used. . 00 . 00 . 00 . 00 1. Credit remaining from previous years.................................... 1. 2. Enter $2,000 per qualified foster child.................................... 2. 3. Enter credit used in 2015 (enter here and include in Part 12).......... 3. 4. Carryover to 2016 (Line 1 plus Line 2 less Line 3)............... 4. Part 9- Eligible Single-Family Residence Tax Credit - Tax Credit Type 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. 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 in 2015 (enter here and include in Part 12)........................................... 6. 7. Carryover to 2016 (Line 4 less Line 6)..................................................................... 7. . 00 33.33% . 00 . 00 . 00 . 00 . 00 Print Clear Page Georgia Form 7 IND-CR State of Georgia Individual Credit Form Georgia Department of Revenue YOUR SOCIAL SECURITY NUMBER 2015 Part 10- Other State(s) Tax Credit (See Instructions in IT-511 Tax Booklet) - Tax Credit Type 210 This credit cannot be carried forward. 1. Other State(s) Tax Credit......................................................................................... 1. 2. Credit used in 2015 (enter here and include in Part 12).......................................... 2. . 00 . 00 Part 11- Low Income Tax Credit (See the Low Income Tax Credit Worksheet) - Tax Credit Type 211 This credit cannot be carried forward. ................................ 1c. . 00 2. Credit used in 2015 (enter here and include in Part 12)............................................ 2. . 00 1. Low Income Credit. 1a. 1b. Part 12- Total Section 1. Add Part 1, Line 3; Part 2, Line 4; Part 3, Line 3; Part 4, Line 6; Part 5, Line 4; Part 6, Line 6; Part 7, Line 7; Part 8, Line 3; Part 9, Line 6; Part 10, Line 2 and Part 11, Line 2. Enter the total here and on Form 500, Page 6, Sch 2, Summary Section, Line 1... 1. . 00
Extracted from PDF file 2019-georgia-form-ind-cr.pdf, last modified August 2012

More about the Georgia Form IND-CR Individual Income Tax Tax Credit

Beginning 2016, the Individual Income Tax Credit (IND-CR) form is part of the Form 500.

We last updated the Individual Income Tax Credit Form (OBSOLETE) in March 2021, and the latest form we have available is for tax year 2019. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Georgia Department of Revenue. You can print other Georgia tax forms here.


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Other Georgia Individual Income Tax Forms:

TaxFormFinder has an additional 30 Georgia income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form 500 Individual Income Tax Return
Form IT-511 Individual Income Tax Booklet
Form G-4 Employee Withholding
Form 500-EZ Individual Income Tax Return (Short Version)
Form 525-TV Individual Tax Payment Voucher

Download all GA tax forms View all 31 Georgia Income Tax Forms


Form Sources:

Georgia usually releases forms for the current tax year between January and April. We last updated Georgia Form IND-CR from the Department of Revenue in March 2021.

Show Sources >

Form IND-CR is a Georgia Individual Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Georgia Form IND-CR

We have a total of nine past-year versions of Form IND-CR in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 Form IND-CR

TSD_Individual_Income_Tax_Credit_INDCR

2018 Form IND-CR

TSD_Individual_Income_Tax_Credit_INDCR

2017 Form IND-CR

TSD_Individual_Income_Tax_Credit_INDCR

2016 Form IND-CR

TSD_Individual_Income_Tax_Credit_INDCR

IND-CR 2015 Form IND-CR

TSD_Individual_Income_Tax_Credit_INDCR

IND-CR 2014 Form IND-CR

TSD_Individual_Income_Tax_Credit_INDCR

IND-CR 2013 Form IND-CR

TSD_Individual_Income_Tax_Credit_INDCR

INDCR-2007 2012 Form IND-CR

TSD_Individual_Income_Tax_Credit_INDCR-2012-_Fillable_8.08.12 p.1


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