Questions & Answers

What are the Georgia series 100 Credits?

The series 100 credits are a group of credits that can be claimed on Schedule 2 and Schedule 2B of your Georgia income tax return. These credits have credit code numbers between 100 and 199 and are claimed on the Student Scholarship Organization Contributions section of the Credits screen and on the Other Credits screen in the Georgia section of the website.

The Georgia Department of Revenue requires electronic filing for income tax returns in which series 100 credits are generated, allocated, claimed, utilized, or included in any manner. Filing by paper is not an option for returns that claim these credits, so if you would like to file by paper, you'll have to remove these credits from your return. Please note that there is no additional fee for e-filing.

For a complete list of possible series 100 credits, and their details, see the Georgia Tax Credit Summary .

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