How to Submit Qualified RHO Expense Tax Credit (Donor)

A taxpayer seeking preapproval for the qualified rural hospital organization expense tax credit must submit Form IT-QRHOE-TP1 electronically through GTC. A corporate, fiduciary, or individual tax account is required. 

Note: Instructions will be different in some steps if you are an individual or corporation. If you have never filed an income tax return with the State of Georgia you must call the Taxpayer Services Call Center at 1-877-423-6711 to get registered before you can submit your request. 

1. Log in to the Georgia Tax Center (GTC)
2. Navigate to the applicable tax account by clicking the Account ID hyperlink.
3. Click the Manage my credits hyperlink under the I Want To section.
4. Click the Request Credit Pre-Approval hyperlink.
5. Begin by selecting 136 - Qualified Rural Hospital Organization Credit as the credit type from the dropdown options and then click Next.
6. Select the fund that corresponds with the tax year that the credit will be generated or claimed in and then click Next.
7. Read the Instructions page, click Next.
8. Complete the Contact Information section and then click Next.
9. Enter the Contributor Information.
   1. For individuals, this is the Contributor Type (filing status of applicant: single or head of household, married filing separate, or married filing joint) and the Tax Year End Date (fiscal or calendar yearend of the return that the credit will be claimed on) and then click Next. 
      If the applicant is an individual filing a joint return, the ID number and name for the spouse is required.
   2. For corporate or fiduciary, this is the Tax Year End Date (fiscal or calendar year-end of the return that the credit will be claimed on) and then click Next.
10. Enter the Contribution Details.
    1. For individual donors, select the hospital organization and provide your intended contribution amount to determine your credit amount and then click Next.
    2. For corporate and fiduciary donors only, select the hospital organization, provide your intended contribution amount, and your estimated income tax liability to determine your credit amount and then click Next.
11. Attachments are optional, click Next to continue.
12. Review the information you have provided. To correct a section, use the Previous button to navigate back. Complete your applicant certification. When your request is complete, click Submit.
    1. For corporate and fiduciary donors, provide officer or fiduciary name, title, and phone number to complete the applicant certification.
    2. For individual donors, provide the contributor name to complete the applicant certification.
13. Click Yes to confirm that you want to submit your request
14. The confirmation page will be displayed. Write down the confirmation number or print the confirmation page for your records. 
    This request will also be stored in your GTC account and can be viewed from the Requests tab.
15. Your request will be reviewed and a letter issued informing you of the status once processing is complete