IT-CCC100: Tax Credit for Cost of Qualified Child Care Property (Revision 2015-06)
Georgia · Georgia DOR · Used for tax years 2024, 2025, 2026
Georgia Form IT-CCC100 is used to calculate the tax credit for the cost of qualified child care property used in an employer-provided child care facility. It reports property costs, available and unused credits, depreciation claimed, and any credits subject to recapture.
Who files this form
Form IT-CCC100 is for taxpayers claiming Georgia's tax credit for the cost of qualified child care property used exclusively to construct, expand, improve, or operate an employer-provided child care facility.
The facility must be licensed or commissioned by the Georgia Department of Human Resources, or approved by a successor agency with regulatory authority over child care services. At least 95% of the children using the facility must be children of the taxpayer's employees, or employees of the other employers that jointly own the property.
If more than one employer jointly owns the facility, each employer should complete a separate IT-CCC100 showing its proportionate share of participation.
What you'll need
Have the following information ready to complete the form:
- Taxpayer name, federal employer identification number, address, business type, tax year, and contact information.
- Facility address and the child care provider's name, federal employer identification number, and address.
- Whether a cost of operations credit has also been claimed on Form IT-CCC75.
- A facility description, including its size, average number of children, joint ownership, and counts of employees' children and other children attending.
- Acquisition dates, descriptions, and costs of qualified child care property acquired during the taxable year.
- Tax liability, unused credit carried forward, and depreciation claimed for the property.
- If recapture applies, prior credits claimed, details of the recapture event, and the applicable recapture percentage.
Common mistakes
- Missing the depreciation adjustment. Increase Georgia taxable income by depreciation deductions attributable to the qualified property to the extent those deductions were used to determine federal taxable income or federal adjusted gross income.
- Claiming the credit without claiming depreciation. Property is ineligible if depreciation is not claimed, except that depreciation is not required for qualifying land. The property may instead qualify for the cost of operations credit on Form IT-CCC75.
- Exceeding the credit limit. Section 2A, line 7 must be the lesser of the total available credit on line 4 or 50% of tax liability on line 6. The liability limit is computed without regard to other credits. If there is a loss, enter zero on line 5.
- Forgetting unused credit. Add the unused credit on line 8 to line 1 in the following year.
- Applying recapture in the wrong order. First eliminate credit carryovers, then add any remaining recapture amount to tax in the year of the recapture event.
Questions people ask
What kinds of property can qualify?
Qualifying property includes land acquisition, improvements, buildings, building improvements, furniture, fixtures, and equipment purchased, acquired, or placed in service after July 1, 1999. It must be used exclusively for constructing, expanding, improving, or operating an employer-provided child care facility that meets the form's requirements.
How does the credit calculation work?
Section 2A starts with 10% of the cost of the qualified property, plus unused credit carried forward starting in year 2. Lines 2 and 3 allow for additional qualifying property purchased during the ten-year period. The credit claimed is limited to the lesser of the available credit or 50% of tax liability computed without regard to other credits.
How is the credit allocated by a pass-through entity?
The form states that shareholders of a pass-through entity receive a share of the credit based on their year-ending profit or loss percentage.
When can I skip the recapture section?
The form says you may skip Section 3 if the qualified child care property has not been taken out of service. A sale or another event that causes the property to stop qualifying can trigger recapture, subject to the exceptions listed in that section.
Does the recapture percentage decrease over time?
Yes. The percentage is 100% for a recapture event within five full years after the property is placed in service. It falls to 90% in the sixth full year and decreases by 10 percentage points each year through the fourteenth full year. It is 0% after the close of the fourteenth full year.