Georgia Form Ind-Cr - State Of Georgia Individual Credit Form - 2012 Page 3

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IND-CR
Georgia Form
State of Georgia Individual Credit Form
Georgia Department of Revenue
2012
YOUR SOCIAL SECURITY NUMBER
Version 1
Part 5- Driver Education Credit
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 he
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
Name of private driver training school
Name of dependent minor child
Birth Date
SS#
1.
1. Date of Successful Completion ...............................................................
.
00
2. Amount paid for the successfully completed course..................................
2.
.
1
5
0
00
3. Maximum credit.....................................................................................
3.
.
00
4. Enter the lesser of Line 2 or Line 3 and include in Part 10..........................
4.
Part 6 - Disaster Assistance Credit
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. Date assistance was received....................................................................
1.
,
.
2. Amount of the disaster assistance received.................................................
00
00
2.
.
5
0
0
00
3.
3. Maximum credit........................................................................................
,
.
00
4.
4. Enter the lesser of Line 2 or Line 3 and include in Part 10.............................

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