Note: In order to claim a credit on GA Form IT-QEE-TP2, the taxpayer must have filed Georgia Form IT-QEE-TP1 Qualified Education Expense Credit Preapproval Form. This is not a tax form that is included with the tax return. It is an application for pre-approval of the credit. The Qualified Education Expense Credit Preapproval Form must be submitted through Georgia's Self-Service Portal, Georgia Tax Center (GTC) at https://gtc.dor.ga.gov.
To claim the credit, in addition to having filed the preapproval form the taxpayer must have received the Qualified Education Expense Credit Letter of Confirmation completed by the Student Scholarship Organization (SSO) and provided to the taxpayer to attach to their tax return. If the taxpayer is paper-filing, it should be mailed along with the return. If the taxpayer is filing electronically, the form does not need to be submitted, but should be maintained by the taxpayer and made available upon request of the Commissioner. See the instructions at the bottom of Georgia Form IT-QEE-TP1 for more information.
If the taxpayer has completed the steps above, to access GA Form IT-QEE-TP2 - Tax Credit for Qualified Education Expenses, from the main menu of the Georgia return, select:
- Total Nonrefundable Credits
- Total Credits from Schedule 2
- Qualified Education Expense Credit (Form IT-QEE-TP2) - Fill in all required information. Note that menu lines 1, 2 and 3 must be answered YES in order to qualify for the credit.
The allowable credit, if any, will be indicated on Schedule 2 (Form 500) with Credit Code 125.
Additional Information:
GA Department of Revenue - Qualified Education Expense Credit
