IT-QEE-SSO2: Qualified Education Expense Credit Reporting Form (Revision 2018-10)
Georgia · Georgia DOR · Used for tax years 2024, 2025, 2026
Georgia Form IT-QEE-SSO2 is used only by student scholarship organizations to report qualified education expense credit information to the Georgia Department of Revenue. It reports eligible contributions, preapproved tax credits, scholarships awarded, retained fees or assessments
Who files this form
Each student scholarship organization (SSO) must report the required information to the Georgia Department of Revenue. Form IT-QEE-SSO2 is used only by the SSO, not by individual or business contributors.
The form states that it is for calendar year 2019 and later, which includes 2024, 2025, and 2026.
When it's due
- Annual reporting: January 12 for the prior calendar year. This reporting rule applies to calendar tax years 2024, 2025, and 2026.
- Audit: The independent CPA audit must be completed and its report issued within 120 days after the SSO’s fiscal year ends.
- Audit attachment: Provide the most recent audit report when filing this form. If the first audit’s due date falls after January 12, it does not have to be attached to the first IT-QEE-SSO2 filed.
What you'll need
Have the following information and attachments ready:
- SSO details: Taxpayer identification number, fiscal year ending, name, address, contact person, and contact telephone number.
- Contribution totals: Number and dollar amount of eligible individual contributions, number and dollar amount of eligible corporate and fiduciary contributions, and preapproved tax credit amounts for each group.
- Scholarship information: Total number and dollar amount of scholarships awarded to eligible students, plus recipient counts and average scholarship amounts by the family-income categories on the form.
- Fees and assessments: Amount retained by the SSO during the calendar year.
- Contribution report: For each contribution, list the contributor’s name, SSN or entity FEI number, address, actual contribution amount, and amount preapproved by the Department of Revenue on Form IT-QEE-TP1. Include the country for addresses outside the United States.
- Audit report: The most recent independent CPA audit report, unless the first-filing exception applies.
- Certification details: Authorized officer’s signature, title, signing date, name, and phone number.
How to file
Submit the form through the Georgia Tax Center (GTC).
- Complete the paper form, printing numbers in black or blue ink.
- Complete the authorized officer’s certification that the information on the form and its attachments is true to the best of the SSO’s knowledge and belief.
- Attach the completed paper form in GTC, along with the required contribution report and applicable audit report.
The supplied form does not provide a mailing address or mail-filing instructions.
Common mistakes
Keep these printed filing reminders in mind:
- Prepare the annual report on a calendar-year basis, regardless of the SSO’s fiscal year.
- Attach the completed paper form in GTC when submitting it.
- Provide the most recent audit report at filing. The stated exception is for the first filing when the first audit’s due date falls after January 12.
- Print numbers in black or blue ink.
Questions people ask
Is this form for contributors to claim their credit?
No. The form states that it is used only by the student scholarship organization to report required information to the Department of Revenue.
Which family-income categories must the SSO report?
Report recipient counts and average scholarship amounts for four categories: below 125% of the federal poverty level; at least 125% through 250%; above 250% through 400%; and above 400%.
Who must conduct the audit?
An independent certified public accountant must audit the SSO’s accounts. The audit must be completed and the report issued within 120 days after the SSO’s fiscal year ends.
Does a different fiscal year change the annual reporting period?
No. The annual report must use the calendar year regardless of the SSO’s fiscal year.