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For this month’s “What’s Happening in Your State?” series, we’re excited to talk about Georgia! 

As with most states, the qualification requirements closely mirror the federal definitions contained within Section 41 of the Internal Revenue Code, so long as the expenses are associated with activities occurring within Georgia.

What are the requirements to become eligible to the R&D Tax Credit in Georgia ?

The credit is equal to 10% of the qualified research expenses in Georgia in a taxable year exceeding the base amount.  When claiming the Georgia R&D credit, a taxpayer must file a Form IT-RD with its state tax return and include a copy of its Federal Form 6765, which is the form used to claim the R&D credit at a federal level.


The credit can be used to offset up to 50% of net Georgia income tax liability after all other credits are applied.  Any unused credit can be carried forward up to 10 years, or the excess R&D credits can be used against state payroll withholding.

Interested in learning more about how your company may be able to take advantage of the R&D credit? Submit your information here!