Qualifying Child Credit

On this page find information and instructions for claiming the Qualifying Child Credit for taxable years beginning on or after January 1, 2026.

  • Tax Credit Code: 215

Summary

Georgia Code § 48-7-29.27 provides an income tax credit of $250 for each qualifying child.  The term “Qualifying child” has the same meaning allowed in Section 24(c) of the Internal Revenue Code and the child has not attained the age of six during the taxable year. Only one taxpayer may claim the credit for the qualifying child. For parents or legal guardians who do not file jointly, the custodial parent or legal guardian who had custody of the qualifying child for more than six months of the taxable year may claim the credit. 

A noncustodial parent or legal guardian can claim the credit by attaching to his or her tax return either a copy of a court order awarding the tax credit to the noncustodial parent or legal guardian or a copy of a written statement by the custodial parent or legal guardian that he or she assigns the credit to the noncustodial parent or legal guardian and will not claim the credit for the taxable year. 

For nonresidents and part-year residents, the credit is prorated based on the ratio of income taxable to this state as reported on Schedule 3, Line 9 of the Georgia Form 500 for the taxable year. 

The total amount of the tax credit for a taxable year cannot exceed the taxpayer’s income tax liability. Any unused tax credit cannot be carried forward to the succeeding year’s tax liability or carried back to prior years’ tax liability.

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