Low Income Housing Credit
On this page find information and instructions for claiming the Low Income Housing Credit.
- Tax Credit Code: 109
Summary
This is a credit against Georgia income taxes for taxpayers owning developments receiving the Federal Low Income Housing Tax Credit that are placed in service on or after January 1, 2001.
Forms
Credit must be claimed on Form IT-HC and accompanied with Federal Form K-1 from the providing entity and a schedule of the building allocation.
Form IT-HC Certification of Georgia Housing Tax Credit