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IND-CR
Georgia Form
State of Georgia Individual Credit Form
YOUR SOCIAL SECURITY NUMBER
Georgia Department of Revenue
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:
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
.
00
6. Rural physicians credit, enter $5,000 per rural physician.........
6.
.
00
7. Enter credit used in 2015 (enter here and include in Part 12)........
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