IT-CONSV: Conservation Tax Credit (2025)
Georgia · Georgia DOR · Used for tax years 2025
Georgia Form IT-CONSV reports the conservation tax credit for taxpayers who donated property for conservation purposes on or after January 1, 2025. It lists the preapproved credit, credits carried forward, total available credit, current-year Georgia income tax liability, and rem
Who files this form
Use the 2025 Form IT-CONSV if you donated property for conservation purposes on or after January 1, 2025, and are claiming the Georgia conservation tax credit.
To claim the credit, you must attach this form and an approved Form IT-CONSV-AP to your income tax return.
What you'll need
You need Form IT-CONSV and an approved Form IT-CONSV-AP to attach to your income tax return.
Have the following information ready to complete Form IT-CONSV:
- Taxpayer name, address, and federal employer identification number or Social Security number.
- Business type, tax year end, and contact person's name, telephone number, and email address.
- State of incorporation, if the taxpayer is a corporation.
- Date of contribution.
- Preapproved conservation tax credit amount, credit carried forward from prior years, and current-year Georgia income tax liability.
How to file
Attach the completed Form IT-CONSV and an approved Form IT-CONSV-AP to your income tax return to claim the conservation tax credit.
The form does not provide a mailing address or e-file instructions.
Common mistakes
- Exceeding the annual credit limit. The credit allowed for a taxable year cannot exceed $250,000 for an individual, married couple filing jointly, trust, or estate, or $500,000 for an entity. Any amount above the applicable limit cannot be used by any taxpayer.
- Carrying a credit forward too long. The carryforward cannot exceed five years.
- Missing the Georgia income add-back. You must add back to Georgia taxable income the amount of any federal charitable contribution deduction taken for which a Georgia conservation tax credit is allowed. See Revenue Regulation 560-7-8-.50 to determine the add-back amount.
- Leaving out required attachments. Both Form IT-CONSV and an approved Form IT-CONSV-AP must be attached to your income tax return.
- Entering a negative remaining credit. Line 5, remaining tax credit, cannot be less than zero.
Questions people ask
Which donations does the 2025 form cover?
The form is for taxpayers who donated property for conservation purposes on or after January 1, 2025.
What is the annual credit limit?
The credit allowed for a taxable year is limited to $250,000 for an individual, married couple filing jointly, trust, or estate, and $500,000 for an entity. Any excess amount cannot be used by any taxpayer.
How long can I carry the credit forward?
The credit carryforward cannot exceed five years.
How do I calculate the amounts in Part B?
Add the preapproved credit on line 1 to the prior-year credit carryforward on line 2 to get the total available credit on line 3. Enter your current-year Georgia income tax liability on line 4. For line 5, subtract line 4 from line 3, but do not enter less than zero.
What if I took a federal charitable contribution deduction?
You must add back to Georgia taxable income the amount of any federal charitable contribution deduction taken for which a Georgia conservation tax credit is allowed. The form directs you to Revenue Regulation 560-7-8-.50 to determine the add-back amount.