IT-HQ: Application for Georgia Headquarters Job Tax Credit (Revision 2018-02)
Georgia · Georgia DOR · Used for tax years 2024, 2025, 2026
Form IT-HQ is an application for the Georgia Headquarters Job Tax Credit. It reports business information, headquarters establishment or relocation details, project expenses, job and wage information, and other incentives for the project.
Who files this form
Taxpayers claiming the Georgia headquarters job tax credit must attach Form IT-HQ to their tax return.
The form covers projects that establish a new headquarters or relocate a headquarters. It states that total investment must exceed $1 million before the incentive can be used.
Taxpayers must also maintain the minimum number of headquarters jobs. The average full-time employee count on page 4, line 3, must be at least 50 or 100 in each year the credit is claimed, depending on when the taxpayer first claimed the credit.
What you'll need
Have the following information ready to complete the application:
- Tax year end, legal taxpayer name, headquarters address, business type, taxpayer identification information, and contact details.
- Dates the headquarters was established or relocated, employee wage withholding began, at least 50 people were employed in new full-time jobs, and $1 million was spent at the headquarters location.
- Business description, six-digit NAICS code, county and tier, projected payroll including benefits, and projected new jobs and timing.
- New-job payroll and wage information, the county average wage and tax year, and headquarters expenses by category.
- Monthly full-time headquarters job counts, prior-year job information, and credit carryovers for the credit calculation.
- All incentives and inducements, including tax credits already in place or to be applied for during the period the headquarters job tax credit is claimed.
Required attachment: A schedule for all headquarters employees showing each employee's name, last four digits of their Social Security number, average weekly wage, percentage above the county average wage, and headquarters duties.
If a legal representative is authorized to represent the company, include a power of attorney.
How to file
Attach Form IT-HQ to your tax return to claim the credit.
Complete the business, project, expense, employee, and credit-calculation sections, and include the employee schedule. The certification section requires the signature of an authorized officer and includes a notary certification.
The supplied form does not give a mailing address or electronic filing instructions.
Common mistakes
- Leaving the form off the return. IT-HQ must be attached to claim the credit.
- Checking multiple categories. Check only one business type in Section A and one project category in Section C.
- Using the incentive before investment exceeds $1 million. The form expressly requires total investment above that amount.
- Omitting bonuses or incentive pay from wages. Wage means average weekly wage and includes these payments.
- Leaving out the employee schedule. It must cover all headquarters employees. The Department of Revenue may request full Social Security numbers on audit.
- Claiming incompatible credits for the same jobs or investment. The form prohibits this credit for taxpayers who elect credits under Code sections 48-7-40, 48-7-40.1, 48-7-40.2, 48-7-40.3, 48-7-40.4, 48-7-40.7, 48-7-40.8, and 48-7-40.9 for those jobs or that investment.
- Failing to maintain the minimum job count. Page 4, line 3, must be at least 50 or 100, depending on when the credit was first claimed, in the years the credit is claimed.
Questions people ask
How long can a new headquarters job qualify for the credit?
The credit may be claimed in the year the new full-time headquarters job is created and for the following four years, to the extent the job is maintained in Georgia.
What counts as wages on this form?
Wages mean average weekly wages and include total dollars paid, including bonuses and incentive pay.
Do I need to list employees' full Social Security numbers?
The required employee schedule asks for the last four digits. The Department of Revenue may request full Social Security numbers on audit.
Does a company representative need a power of attorney?
The form says to include a power of attorney if the legal representative is authorized to represent the company.