How to Submit a Qualified Education Donation Tax Credit on GTC

A taxpayer seeking preapproval for the Qualified Education Donation Tax Credit must submit Form ITQED-TP1 electronically through the Georgia Tax Center (GTC). A corporate, fiduciary, or individual income tax account is required.

NOTE: Instructions will be different in some steps if you are an individual versus a corporation/fiduciary. If you have never filed an income tax return with the Georgia Department of Revenue, you must call the Taxpayer Services Call Center at (877) 423-6711 to become registered before you can submit your request.

  1. Log into GTC.
  2. Navigate to the correct tax account by clicking the Account hyperlink.
  3. Under the I Want To section, click the Manage my credits hyperlink.
  4. Click the Request Credit Pre-Approval hyperlink.
  5. Select Credit Type 140 – Qualified Education Donation Tax Credit from the drop-down menu. Click the Next button.
  6. Select the fund that corresponds with the tax year that the credit will be generated or claimed. Click the Next button.
  7. Review the instructions for the Qualified Education Donation Credit pre-approval form. Click the Next button.
  8. Complete the Contact Information section and enter the Tax Year End Date under the Filing Period Information section. Click the Next button.
  9. Enter the Contributor Information. Click the Next button.
    • For corporations & fiduciaries: enter the corporation’s or fiduciary’s estimated income tax liability. Once an amount is entered, the system will calculate 75% of that number.

    • For individuals: select your filing status from the drop-down list. If the filing status is “Married filing Jointly”, the SSN and name of the spouse is required.

      For each filer, answer “Yes” or “No” if you are a member of a limited liability company, a shareholder of a subchapter S corporation or a partner in a partnership. Selecting “Yes” will display a field to enter the estimated Georgia income from selected pass through entities.

  10. Enter the Contribution Amount. The system will display the maximum allowed contribution amount based on the responses in the previous step. Click the Next button.
  11. Click either Add Attachment button to attach any supporting documentation. NOTE: This step is optional. Click the Next button.
  12. Review the Summary page. Use the Previous button at the bottom of the screen or the arrows at the top of the screen to go back to a previous step. Complete the Certification by Applicant section. Click the Submit button.
  13. Click Yes to confirm.

The Confirmation Page will be displayed. Write down the Confirmation Number or print the page for your records. This request will be stored on your GTC account and can be viewed under the Submissions tab.

Your request will be reviewed, and a letter issued informing you of the status once processing is complete.