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IND-CR
Georgia Form
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)
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1. Qualified caregiving expenses...........................................................................
1.
1
0
%
2. Percentage limitation.......................................................................................
2.
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00
3. Line 1 multiplied by Line 2................................................................................
3.
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1
5
0
00
4. Maximum credit...............................................................................................
4.
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00
5.
5. Enter the lesser of Line 3 or Line 4 ......................................................................
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00
6.
6. Enter credit used in 2015 (enter here and include in Part 12)...............................
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
First Child
Name of private driver training school
Name of dependent minor child
Birth Date
SS#
1.
Date of Successful Completion ...............................................................
Second Child, if applicable
Name of private driver training school
Name of dependent minor child
Birth Date
SS#
2.
Date of Successful Completion ...............................................................
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