IT-BE: Basic Skills Education Tax Credit (Revision 2016-01)
Georgia · Georgia DOR · Used for tax years 2024, 2025, 2026
Georgia Form IT-BE calculates the Basic Skills Education Tax Credit for employees who passed an employer-paid basic skills education test, including those who also completed an approved education program. It reports employee counts, the calculated credit, the preapproved amount,
Who files this form
Taxpayers claiming Georgia’s Basic Skills Education Tax Credit must attach Form IT-BE to their Georgia income tax return.
The form calculates an employer’s credit for employees who:
- Passed a basic skills education test paid for by the employer, or
- Successfully completed an approved adult basic skills education program with at least 40 hours of training while receiving their normal pay, and passed a basic skills education test paid for by the employer.
What you'll need
To claim the credit, attach these documents to your Georgia income tax return:
- Completed Form IT-BE.
- Approved Form IT-BE-AP.
- Final certification from the Technical College System of Georgia, Office of Adult Education.
To complete Form IT-BE, have your taxpayer name and address, FEI number or Social Security number if an individual, contact information, program completion dates, qualifying employee counts, preapproved credit amount, and current-year Georgia income tax liability available.
How to file
Attach Form IT-BE, your approved Form IT-BE-AP, and your final certification from the Technical College System of Georgia, Office of Adult Education to your Georgia income tax return.
The form does not provide a mailing address or e-filing instructions.
Common mistakes
- Counting an employee twice. An employee can be included in Part A or Part B, but not both.
- Carrying unused credit forward. No unused Basic Skills Education Tax Credit may be carried forward.
- Overlooking the preapproval cap. The total credit preapproved for a single employer cannot exceed $100,000 per calendar year.
- Leaving out required attachments. Form IT-BE, an approved Form IT-BE-AP, and the final certification must all be attached to your Georgia income tax return.
Questions people ask
How much is the credit for an employee who passes the test?
Part A allows $400 per qualifying employee who passed a basic skills education test paid for by the employer.
When does the $1,200 credit apply?
Part B allows $1,200 per qualifying employee who successfully completed an approved adult basic skills education program with at least 40 hours of training while receiving their normal pay, and passed a basic skills education test paid for by the employer. The same employee cannot also be counted in Part A.
How is the current-year credit calculated?
Add the credits from Parts A and B. Compare that total with the preapproved credit amount for the current tax year and use the smaller amount. Then compare that amount with your current-year Georgia income tax liability. The smaller amount is your current-year credit.
Can I carry unused credit forward?
No. The form states that unused Basic Skills Education Tax Credit may not be carried forward.