How Our Process Works

Here’s what our process looks like.

One

Submit the Application

  • Complete Form IT-QEE-TP1 to request redirecting your Georgia state tax to SSO, naming the school you’d like to support.

  • SSO will file the application with the Georgia Department of Revenue on your behalf.
    (This step is just an application and doesn’t commit you to pay.)

Two

Receive Pre-Approval

  • In the beginning of January, you’ll receive a letter from the Georgia Department of Revenue telling you if you’re approved and for how much.

  • This letter simply gives you permission to redirect your taxes—no money is due yet.

Three

Make Your Contribution

  • Once approved, you have 60 days to contribute to SSO.

  • Contribute online or by check.

  • Your contribution earns you a dollar-for-dollar credit against your Georgia state income taxes and may also be eligible as a federal charitable deduction.

Four

Claim the Credit on Your Taxes

  • When you file your taxes, claim the credit for the amount you contributed.

  • Keep your documentation on hand, but if you file electronically, you generally won’t have to submit extra forms unless asked.

  • If you don’t use the full credit this year, you can carry it forward for up to five years.

Key Takeaways at a Glance

  • $120 million maximum allocated each calendar year for the entire program.

  • Credits allocated on a first-come-first-served basis.

  • Excess credits can be carried forward for up to 5 years.

  • All donations must be made to the SSO within 60 days of pre-approval.

  • Taxpayer must add back to Georgia taxable income that part of any federal charitable contribution deduction taken on a federal return for which a Georgia Qualified Education Expense Credit is allowed. **

  • Electronic filing is available for taxpayers claiming this credit. Individual taxpayers that electronically file their tax return do not have to submit Form IT-QEE-SSO1. Form IT-QEE-SSO1 shall be maintained by the taxpayer and made available upon request by the Commissioner.

Individual Contributor Credit Limits

  • Single individual or head of household: $2,500

  • Married filing separate return: $2,500

  • Married couple filing joint return: $5,000

Small Business Contributor Credit Limits

  • C-corporations: 75% of corporation’s income tax liability.

  • S-corporations: $25,000 per business owner.

  • Partnerships: $25,000 per business owner.

  • LLCs: $25,000 per business owner.

  • Taxpayer and Spouse Owner of S-Corp, LLCs, or Partnerships: $50,000.00 ($25,000.00 each)

Have Questions or Need Assistance?

We’re here to support you. If there’s anything you’re unsure about, just let us know. Our friendly team will gladly walk you through the process, address any concerns, and help clear up any doubts—so you can feel confident every step of the way.