IT-APP: Investment Tax Credit Application (Revision 2021-09)
Georgia · Georgia DOR · Used for tax years 2024, 2025, 2026
Form IT-APP requests approval of a project plan for Georgia’s Manufacturer’s Investment Tax Credit. It provides information about the taxpayer’s manufacturing facilities, construction or expansion project, and qualified investment property purchased or acquired under the plan.
Who files this form
Taxpayers seeking approval of a project plan for Georgia’s manufacturer’s investment tax credit use Form IT-APP. The credit is available only for construction or expansion of a manufacturing facility.
To qualify, the taxpayer must have:
- Operated an existing manufacturing facility or related manufacturing support facility in Georgia for the immediately preceding three years.
- Filed all required state tax returns.
- Purchased or acquired qualified investment property under a project plan.
An expansion project must expand the taxpayer’s asset base and be reasonably related or necessary to its manufacturing process.
What you'll need
Gather the following information and attachments:
- Facility details: Tax ID, name, address, phone number, organization or incorporation date, entity type, county and county tier, intended credit years, and calendar-year or fiscal-year information. Also provide the requested details for the existing facility that establishes eligibility.
- Project details: Start date, completion date or estimated completion date, whether the project involves a new facility or an expansion, and information about other credits claimed for the project.
- Project narrative: A detailed description of the project and how the property relates to the manufacturing operation.
- Schedule of Qualified Investment Property: Include property type, quantity, purchase or acquisition date, basis if different from capitalized cost, fair market value of leased property that may qualify, and capitalized cost.
- Pollution-control certification, if applicable: Attach Department of Natural Resources certification that the pollution-control or prevention machinery or equipment used as a basis for the credit is necessary and adequate for its intended purpose.
- Recycling information, if applicable: Attach a list of recoverable materials being recycled and the extent to which they are components of manufactured products. For a recycling facility, provide the ratio of office space to total facility space.
How to file
File electronically through the Georgia Tax Center at gtc.dor.ga.gov. The form requires electronic filing.
Complete the facility and project information, answer the property questions, and attach the project narrative and required schedules or certifications.
The president or another principal officer must sign the declaration using a typed name and provide a title and date. Include the contact person’s name and phone number.
After approval by the Commissioner, a signed copy of Form IT-APP will be returned to you. When claiming the credit, attach copies of the approved Forms IT-APP and IT-IC to your Georgia income tax return.
Common mistakes
- Counting property acquired before eligibility was established. Only qualified investment property purchased or acquired after the eligibility requirement is met may be used to compute the credit. Amended returns cannot be used to claim property acquired in taxable years before eligibility was established.
- Overlooking restrictions on other credits. Generally, claiming the investment tax credit for a project makes the taxpayer ineligible for the job, headquarter jobs, quality jobs, or optional investment tax credit for that same project in subsequent years. The text identifies an exception allowing certain tier 1 taxpayers to claim both the job and investment tax credits.
- Leaving out pollution-control certification. The required Department of Natural Resources certification must be attached when applicable.
- Forgetting approval forms with the tax return. Attach copies of the approved Forms IT-APP and IT-IC when claiming the credit.
- Treating project approval as final audit clearance. The application is for tentative approval, subject to a later detailed Department audit.
Questions people ask
What counts as qualified investment property?
It includes real and personal property acquired for construction of an additional Georgia manufacturing facility or expansion of an existing one. Examples include land, improvements, buildings, building improvements, machinery, and equipment reasonably related or necessary to the manufacturing process.
What is the project start date?
It is the date funds were first used to purchase or acquire qualified investment property under the project plan.
Can I apply before the project is finished?
Yes. If you elect to claim the credit before completion, after acquiring qualified investment property above the minimum threshold amount, you may submit an application along with the tax return claiming the credit. The preliminary application must be amended within 30 days after project completion.
Does the facility’s location affect the credit rate?
Yes. The basic credit rate varies by the county’s tier designation. The form asks for both the county and its tier.
What if I change an approved project plan?
You must submit a supplemental narrative describing the amendments or modifications within 30 days of the change.