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 and 2010 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 2000 census Rural counties for purposes of the 2010 census
(Those with less than 65 people per square mile) (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