IT-CCC75: Tax Credit for Cost of Operations (Revision 2012-11)
Georgia · Georgia DOR · Used for tax years 2024, 2025, 2026
Georgia Form IT-CCC75 calculates the tax credit for an employer’s costs of providing or sponsoring child care for employees’ children. It reports operating expenses, payments to child care facilities, reimbursements, employee payments, and credit amounts available for the current
Who files this form
Form IT-CCC75 is for employers claiming Georgia’s tax credit for the cost of providing or sponsoring child care for employees’ children.
- Employer-provided child care is offered on the employer’s premises.
- Employer-sponsored child care is provided through a contractual arrangement with a child care facility paid by the employer.
If more than one employer jointly owns the facility, each employer should complete a separate form showing its proportionate share of participation.
What you'll need
Have the following information ready to complete the form:
- Taxpayer name, address, federal employer identification number, business type, tax year, and contact details.
- Child care provider’s name, federal employer identification number, address, and facility location.
- Annual operating expenses for salaries and wages, supplies, utilities, and other costs, plus payments to a licensed child care facility.
- Reimbursements or subsidies for expenses included on Page 1, and amounts employees paid to the employer.
- Tax liability and any credit carried over from the prior year.
If you must prorate expenses, you also need monthly average counts of employees’ children and total enrollment for January through December. The carryover section calls for an attached schedule.
How to file
Complete the taxpayer and provider information, then:
- Enter annual child care operating expenses in Section 1 and payments to a licensed child care facility in Section 2.
- In Section 3, combine expenses, subtract applicable reimbursements and employee payments, and multiply the remaining amount by 75%.
- If proration applies, complete Page 3 and use the resulting percentage on line 13. Otherwise, enter 100% on line 13. Multiply line 12 by line 13 to get line 14.
- Add any prior-year carryover on line 15. Compare the total available credit with 50% of your tax liability, and enter the smaller amount on line 19.
- Enter line 19 on the income tax return’s other credit line. Complete Section 4 for carryover credit and attach the schedule called for there.
The supplied form does not give mailing, e-filing, or submission-address instructions.
Common mistakes
- Deducting reimbursements that were not included in expenses. Deduct reimbursed expenses only if they were included on Page 1. This includes State-funded Pre-K amounts and subsidies for those costs.
- Missing required proration. If multiple employers use the premises, follow the form’s directions for lines 13 and 14 and the Page 3 calculation. If line 13 does not apply, enter 100%.
- Using incomplete enrollment counts. Page 3 says total enrollment must include all children using the facility, regardless of employer. Use average monthly counts to account for week-to-week fluctuations.
- Including expired carryovers. Exclude prior carryover amounts that exceed the five-year limit.
- Using the wrong form for the property credit. To claim the 100% credit for the Cost of Qualified Child Care Property, use Form IT-CCC100 instead.
Questions people ask
How is the operations credit calculated?
The form applies 75% to eligible operating costs after subtracting applicable reimbursements and amounts employees paid to the employer. A proration percentage applies when required.
How much credit can I use for the current tax year?
The maximum is 50% of your tax liability. Line 19 is the smaller of your total available credit on line 16 or that maximum on line 18.
Can unused credit be carried forward?
Yes. Carryover credit may be used for five years or until exhausted, whichever occurs first. Exclude amounts that exceed the five-year carryover limit and attach a schedule.
How does a pass-through entity share the credit?
The form says that shareholders of a pass-through entity, such as an S corporation or LLC, receive a share of the credit based on their proportionate ownership.
How do I calculate the enrollment percentage for proration?
On Page 3, add the January through December counts for employees’ children and for total enrollment. Divide each total by 12, then divide the monthly average number of employees’ children by the monthly average total enrollment. Use the resulting percentage on line 13.