IT-QEE-SSO1: Qualified Education Expense Credit Letter of Confirmation (Revision 2018-07)
Georgia · Georgia DOR · Used for tax years 2024, 2025, 2026
Georgia Form IT-QEE-SSO1 confirms a taxpayer’s contribution to a student scholarship organization as the second step in applying for the qualified education expense credit. The organization completes the form and provides it to the taxpayer, recording the contribution date, contr
Who files this form
The student scholarship organization completes Form IT-QEE-SSO1 and provides it to the contributing taxpayer. It is the second step in applying for the qualified education expense credit and confirms that the taxpayer made a contribution.
The taxpayer must keep the confirmation letter and make it available if the Commissioner requests it.
What you'll need
The form asks for the following information:
- Student scholarship organization: fiscal year ending, taxpayer identification number, name, address, contact person and telephone number.
- Contributing taxpayer: name or entity name, taxpayer identification number and address.
- Contribution: date, amount contributed and preapproved credit amount.
- Certification: organization name, authorized officer’s signature, officer’s name and title, signing date and phone number.
How to file
- The student scholarship organization completes the organization, taxpayer and contribution information. Print numbers in black or blue ink.
- An authorized officer signs the certification that the information on the form and any attachments is true to the organization’s best knowledge and belief.
- The organization provides the completed confirmation to the taxpayer.
- The taxpayer keeps the letter and makes it available upon request by the Commissioner.
The form does not give a mailing address or e-filing instructions.
Common mistakes
- Using the wrong ink: the form directs you to print numbers in black or blue ink.
- Not keeping the confirmation: the taxpayer must retain the letter and make it available if the Commissioner requests it.
Questions people ask
What does this form confirm?
It confirms that the taxpayer made a contribution to the student scholarship organization.
Is this the first step in applying for the credit?
No. The form states that it is the second step in the application process.
Who signs the form?
An authorized officer of the student scholarship organization signs the certification.
What is the contribution used for?
The form describes a credit for contributions to a student scholarship organization operating under Chapter 2A of Title 20, which uses the contribution for tuition and fees for a qualified school or program.