Georgia QEE Tax Credit Application - AAA Scholarship Foundation

General Instructions
Please complete this form to apply for Georgia QEE Tax Credits. Once the Submit button is clicked, AAA will be informed of your request and will work directly with the Georgia Department of Revenue to reserve your credits. Copy and paste this URL for more detailed instructions: https://www.aaascholarships.org/wp-content/uploads/2019/12/GA-Tax-Credit-Pre-Approval-Form-Instructions-rev2018.pdf
Contributor Type (select one):*
Entity Name (see below fields if filing as individual)

C-Corp, LLC, S-Corp or Partnership name only
Entity EIN
Individual/Member Name
First Last
Taxpayer ID #

xxx-xx-xxxx
Joint Filer Name, if applicable
First Last
Joint Filer Taxpayer ID #, if applicable

xxx-xx-xxxx
Address*
Street Address Address Line 2 City State / Province / Region ZIP / Postal Code Country
Contact Person*
First Last
Contact Email*
Contribution Information
Tax Year End of Contributor*

MM/DD/YYYY
Calendar Year in which Contribution will be made*

2024, for example
Amount of Contribution the taxpayer intends to make*
Limits: (1) Insurance companies, the lesser of the actual amount expended, 75 percent of the state insurance premium tax or $1 million, (2) C-Corps, S-Corps, & Partnerships (electing to pay tax at the entity level) the lesser of the actual amount expended or 75 percent of the entity’s state income tax liability for the tax year, (3) Each member of an LLC, S-Corp or Partnership, the lesser of the actual amount expended or $25,000 per tax year, (4) Single individual or a head of household, the actual amount expended or $2,500.00 per tax year, whichever is less, (5) Married couple filing a joint return, the actual amount expended or $5,000.00 per tax year, whichever is less, (6) Married couple filing a separate return, the actual amount expended or $2,500.00 per tax year, whichever is less. For an individual taxpayer the credit is further limited and may not exceed the taxpayer’s income tax liability. The amount of the credit that exceeds the taxpayer’s income tax liability can be used against the next succeeding five years’ tax liability.
For C-Corps, and electing S-Corps & Partnerships, enter 75% of the entity's estimated GA income tax liability
For insurance companies, enter 75% of the entity's estimated GA insurance premium tax liability
For members of LLCs, and non-electing S-Corps & Partnerships, enter 5.75% of the entity's estimated GA net income.
Certification by Applicant
Applicant certifies that all information above is true to the best of their knowledge and belief and is submitted for the purpose of obtaining preapproval of Georgia tax credits from the Commissioner.
Name of Person Authorized to Apply for Credits*
First Last
Title, if Applying for Entity
Phone*
Date*
MM slash DD slash YYYY

General Instructions

Contribution Information

Certification by Applicant