Form It-Qee-Sso2 - Qualified Education Expense Credit Reporting Form Page 2
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Georgia Form IT-QEE-SSO2
(Last Rev. 7/12)
Qualified Education Expense Credit Reporting Form
Georgia Department of Revenue
Version 1
Instructions
This form is used to provide the following information to the Department of Revenue:
(a) O.C.G.A. § 20-2A-3 requires each student scholarship organization to report to the Department of Revenue
by January 12, for the prior calendar year:
(1)
The total number and dollar value of individual contributions eligible for the credit and tax credits pre-approved.
(2 )
Total number and dollar value of corporate and fiduciary contributions eligible for the credit and tax credits pre-
approved.
(3) Total number and dollar value of scholarships awarded to eligible students; and
(4) A report listing the following information about each contribution received during the calendar year:
1. Name of the individual / entity.
2. Tax Identification Number (SSN for an individual; FEI Number for an Entity)
3. Address which includes:
a.
Street
b.
City
c.
State
d.
Zip
e.
Country if outside US
4. Actual contributed amount
5. Amount pre-approved by the Department of Revenue (on form IT-QEE-TP1)
The Georgia Department of Revenue must receive the above information on a CD in the following
format:
* Microsoft Excel
Please make sure that the fields are included in the listing in the order shown above.
(b) Each student scholarship organization must have an independent certified public accountant conduct an
audit of its accounts as required by O.C.G.A. § 20-2A-2. Such audit shall be completed and the audit report
issued within 120 days after the end of the student scholarship organization’s fiscal year. The audit report for
the most recent audit must be provided to the Department of Revenue at the time of filing this form. If the due
date of the first audit falls after January 12, the audit does not have to be attached to the first IT-QEE-SSO2 that
is filed. Please note, the audit requirements changed for tax years beginning on or after January 1, 2011. For
these years, the audit must verify that the SSO obligated for scholarships or tuition grants at least 90 percent
of its annual revenue received from donations for scholarships and tuition grants.
Submit this form and attachments (CD and audit report) to:
Georgia Department of Revenue
Qualified Education Expense Credit
1800 Century Blvd NE
Suite 8102
Atlanta, GA 30345
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