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Listing of Rural Counties for Purposes of the Rural Physician Credit
Regulation 560-7-8-.20 Rural Physician Credit defines a rural county and discusses when the new 2010 Census should be used. Below is a listing of counties that are considered rural counties under both the 2000, 2010, and 2020 census. Additionally, for taxable years beginning on or after January 1, 2003, a physician might also qualify if the physician practices in a rural county and resides in a nonrural county contiguous to the rural county in which the physician practices. View a map of Georgia counties to determine if the county is contiguous. Please see Regulation 560-7-8-.20 for more information.
Rural counties for purposes of the 2020 census (those with less than 65 people per square mile)
Appling, Atkinson, Bacon, Baker, Berrien, Bleckley, Brantley, Brooks, Burke, Calhoun, Candler, Charlton, Chattahoochee, Clay, Clinch, Crawford, Decatur, Dodge, Dooly, Early, Echols, Elbert, Emanuel, Evans, Glascock, Grady, Greene, Hancock, Heard, Irwin, Jasper, Jeff Davis, Jefferson, Jenkins, Johnson, Lanier, Laurens, Lincoln, Long, Macon, Marion, McIntosh, Meriwether, Miller, Mitchell, Montgomery, Morgan, Oglethorpe, Pierce, Pulaski, Putnam, Quitman, Rabun, Randolph, Schley, Screven, Seminole, Stewart, Sumter, Talbot, Taliaferro, Tattnall, Taylor, Telfair, Terrell, Treutlen, Turner, Twiggs, Ware, Warren, Washington, Wayne, Webster, Wheeler, Wilcox, Wilkes, and Wilkinson.
Rural counties for purposes of the 2010 census (Those with less than 65 people per square mile)
Appling, Atkinson, Bacon, Baker, Berrien, Bleckley, Brantley, Brooks, Burke, Calhoun, Candler, Charlton, Chattahoochee, Clay, Clinch, Crawford, Decatur, Dodge, Dooly, Early, Echols, Elbert, Emanuel, Evans, Fannin, Glascock, Grady, Greene, Hancock, Heard, Irwin, Jasper, Jeff Davis, Jefferson, Jenkins, Johnson, Lanier, Laurens, Lincoln, Long, Macon, Marion, McIntosh, Meriwether, Miller, Mitchell, Montgomery, Morgan, Oglethorpe, Pierce, Pulaski, Putnam, Quitman, Rabun, Randolph, Schley, Screven, Seminole, Stewart, Talbot, Taliaferro, Tattnall, Taylor, Telfair, Terrell, Towns, Treutlen, Turner, Twiggs, Ware, Warren, Washington, Wayne, Webster, Wheeler, Wilcox, Wilkes, Wilkinson, Worth.
Rural counties for purposes of the 2000 census (those with less than 65 people per square mile)
Appling, Atkinson, Bacon, Baker, Banks, Berrien, Bleckley, Brantley, Brooks, Bryan, Burke, Calhoun, Camden, Candler, Charlton, Chattahoochee, Clay, Clinch, Coffee, Crawford, Decatur, Dodge, Dooly, Early, Echols, Elbert, Emanuel, Evans, Fannin, Gilmer, Glascock, Grady, Greene, Hancock, Harris, Heard, Irwin, Jasper, Jeff Davis, Jefferson, Jenkins, Johnson, Jones, Lanier, Laurens, Lincoln, Long, Macon, Marion, McIntosh, Meriwether, Miller, Mitchell, Monroe, Montgomery, Morgan, Oglethorpe, Pierce, Pike, Pulaski, Putnam, Quitman, Rabun, Randolph, Schley, Screven, Seminole, Stewart, Talbot, Taliaferro, Tattnall, Taylor, Telfair, Terrell, Towns, Treutlen, Turner, Twiggs, Union, Ware, Warren, Washington, Wayne, Webster, Wheeler, Wilcox, Wilkes, Wilkinson, Worth.