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IND-CR
Georgia Form
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)
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1.
1. Amount paid for the successfully completed course(s).............................
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2. Maximum credit (cannot exceed $150 per child)............................................
2.
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3. Enter the lesser of Line 1 or Line 2 ............................................................
3.
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4. Enter credit used in 2015 (enter here and include in Part 12).....................
4.
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
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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
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1. Credit remaining from previous years............................................................
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1.
2. Date assistance was received....................................................................
2.
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3. Amount of the disaster assistance received.................................................
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3.
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4. Maximum credit........................................................................................
4.
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5.
5. Enter the lesser of Line 3 or Line 4.................................................................
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6. Enter credit used in 2015 (enter here and include in Part 12).......................
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7. Carryover to 2016 (Line 1 plus Line 5 less Line 6).........................................
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