EARNED INCOME TAX CREDIT (EITC)
Georgia does not currently offer a state-level EITC.
- Georgia offers a small low-income tax credit for individuals with an income below $20,000 and does not require filers to have worked or earned income in order to qualify.1
- In 2017, state lawmakers are considering a large income tax proposal that includes the creation of a nonrefundable state-level EITC set at 10% of the federal credit.
- Visit georgiaworkingcredit.org for more information on efforts to enact a Georgia EITC.
CHILD TAX CREDIT (CTC)
Georgia does not currently offer a state-level CTC.
CHILD AND DEPENDENT CARE TAX CREDIT (CDCTC)
Rate (Non-Refundable): 30% of federal credit, up to $315 for one child and $672 for two or more children.
Eligibility Requirements: All Georgia taxpayers who qualify for the federal credit are automatically eligible.
- 2015 Individual Income Tax Forms and General Instructions, State of Georgia Department of Revenue