IT-ARJ: Agribusiness and Rural Jobs Tax Credit (Revision 2019-03)
Georgia · Georgia DOR · Used for tax years 2024, 2025, 2026
Georgia Form IT-ARJ is used to claim the Agribusiness and Rural Jobs income tax credit. It reports credit allowance dates, purchase price, the credit calculation, prior-year carryforwards, current-year Georgia income tax liability, and remaining credit to carry forward.
Who files this form
Rural investors (taxpayers) use Form IT-ARJ to claim the Georgia Agribusiness and Rural Jobs income tax credit under O.C.G.A. § 33-1-25.
The credit may only be claimed on the third through sixth credit allowance dates.
What you'll need
You must attach your Department of Community Affairs certification(s) to Form IT-ARJ.
To complete the form, have these details ready:
- Taxpayer name, address, taxpayer type, and federal employer identification number or Social Security number.
- Tax year end and contact person's name and telephone number.
- First credit allowance date and the credit allowance date number being claimed.
- Purchase price, credit carryforward from prior years, and current-year Georgia income tax liability.
Common mistakes
- Claiming the credit too early: The credit may only be claimed on the third through sixth credit allowance dates. The applicable percentage is 0% for the first two dates and 15% for the next four.
- Leaving out certifications: The rural investor must attach their Department of Community Affairs certification(s).
- Entering a negative remaining credit: Line 9 must not be less than zero.
Questions people ask
Which credit allowance date numbers can I enter on line 2?
The form asks you to enter the third, fourth, fifth, or sixth credit allowance date number.
How do I calculate the credit on line 5?
Multiply the purchase price on line 3 by the applicable percentage on line 4. The applicable percentage is 15% for the third through sixth credit allowance dates.
Where do I include credit carried forward from prior years?
Enter it on line 6. Add lines 5 and 6 to calculate the total credit available for the current year on line 7.
How do I calculate the remaining credit to carry forward?
For line 9, subtract your current-year Georgia income tax liability on line 8 from the total credit available on line 7. Enter no less than zero.