IT-CA: Georgia Job Tax Credit (2025)
Georgia · Georgia DOR · Used for tax years 2025
Form IT-CA is used to claim the Georgia Job Tax Credit for businesses that create and retain qualifying new full-time jobs. It reports business and job location details, employment counts, and the calculation of available, allowed, and unused credits.
Who files this form
Use IT-CA 2025 if you initially claim the Georgia Job Tax Credit for a taxable year beginning on or after January 1, 2025. Submit it electronically with your Georgia income tax return.
The credit is for qualifying businesses that create and retain enough new full-time jobs. Eligible industries include manufacturing, warehousing and distribution, processing, telecommunications, broadcasting, biomedical manufacturing, research development, and tourism, plus headquarters of businesses in those industries. Businesses providing services for the elderly and people with disabilities may qualify under the county tier program.
The minimum average number of new full-time jobs depends on location:
- 2 jobs: designated Opportunity Zones, Military Zones, or Tier 1 counties.
- 5 jobs: less developed census tract areas.
- 10 jobs: Tier 2 counties.
- 15 jobs: Tier 3 counties.
- 25 jobs: Tier 4 counties.
Each county or census tract area must meet its own job threshold.
What you'll need
Have these items and information available:
- Program regulations: The form says you must obtain a copy from the Georgia Department of Community Affairs at https://www.dca.georgia.gov. That site also provides current county and census tract designations.
- Business details: Name, FEIN, address, phone number, contact person, and products or services with NAICS/SIC codes.
- Job location details: Site addresses, county, census tract, tier, and specialty zone information.
- Employment figures: Month-end counts of full-time employees subject to Georgia income tax withholding, months of operation, prior-year averages, and eligible jobs created and maintained.
- Credit and tax figures: Eligible unused credits from prior years and tax liability before the credit.
- DCA certification, if applicable: The form asks for a copy in connection with its Notice of Intent question for an area redesignated before jobs were created.
If claiming the life sciences manufacturing credit, also provide a description of the medical equipment, supplies, pharmaceuticals, or medicine manufactured during the taxable year.
How to file
Submit IT-CA 2025 electronically with your Georgia income tax return at the time you electronically file the return.
Complete the certification in Part I, report monthly employee counts in Part II, and complete the employee and credit calculations in Parts III through V. Complete Part VI if claiming the life sciences manufacturing job tax credit.
If you created new jobs in more than one eligible county or census tract area, file separate Sections II, III, and IV for each area.
Common mistakes
- Combining locations to meet the minimum: Jobs in different counties or census tract areas cannot be combined to meet an area's job threshold.
- Counting transferred jobs: Jobs transferred from one establishment to another cannot be counted. Jobs relocated by the same taxpayer within the same county or census tract area are not considered transferred.
- Leaving out separate sections: Separate Sections II, III, and IV are required when new jobs are created in more than one eligible county or census tract area.
- Using a different credit-expiration method without explaining it: The form says to use FIFO, or first in, first out, to determine which credits expire and in what order. Provide an explanation if you use another method.
- Overstating life sciences manufacturing jobs: Jobs claimed in Part VI must also be included in Part V and must involve the qualifying manufacturing activity.
Questions people ask
How much is the job tax credit?
The annual credit per eligible new full-time job is $3,500 in Tier 1 counties and eligible census tract areas, $2,500 in Tier 2 counties, $1,250 in Tier 3 counties, or $750 in Tier 4 counties.
How long can the credit be claimed?
The credit can be taken for five years: the first taxable year in which the new full-time job is created and the four immediately following taxable years. The form requires reporting how many new jobs are maintained in later years.
Is there a bonus for jobs in a Joint Development Authority county?
Yes. Eligible jobs created in a county that is a member of a Joint Development Authority qualify for a $500 bonus credit per job. Check the box on Line 14a and calculate the total bonus on Line 14c.
What is the life sciences manufacturing job tax credit?
Qualifying medical equipment and supplies manufacturers and pharmaceutical and medicine manufacturers that qualify for and claim the job tax credit may receive an additional $1,250 per eligible job. Jobs must involve the qualifying manufacturing activity in Georgia and meet the 50% requirement in Revenue Regulation 560-7-8-.67. The form directs taxpayers to use credit code 148 or 160 when claiming this credit.