IT-RC: Retraining Tax Credit (Revision 2018-04)
Georgia · Georgia DOR · Used for tax years 2024, 2025, 2026
Georgia Form IT-RC is for the Retraining Tax Credit for employers who provide or sponsor an approved Retraining Education Program. It records the employer's identifying information, tax year, address, and contact information.
Who files this form
Georgia Form IT-RC is for employers claiming a retraining tax credit for providing or sponsoring an approved Retraining Education Program. The credit applies to full-time employees who successfully complete approved retraining.
When it's due
For taxable years beginning on or after January 1, 2009, the credit must be claimed within one year of the earlier of:
- The date the original return was filed.
- The date the return was due, including any approved extensions.
The form does not print a specific calendar filing deadline.
What you'll need
The form asks for the following information:
- FEI/SS number.
- Name and address, including city, state, and ZIP code.
- Tax year or fiscal year ending.
- Contact person and telephone number.
The supplied form text does not identify required supporting documents.
Common mistakes
- Claiming more than the allowed amount. The credit is one-half of direct retraining costs, up to $500 per full-time employee for successfully completing an approved program. For an employee completing more than one approved program, the annual limit is $1,250.
- Including excluded software training. Approved retraining generally does not include training on commercially mass-produced software for word processing, database management, presentations, spreadsheets, email, personal information management, or computer operating systems. The form allows an exception for those providing support or training on that software.
- Missing the claim window. The credit must be claimed within one year of the earlier of the original return's filing date or its due date, including approved extensions.
Questions people ask
How much is the retraining credit?
The credit is one-half of the direct retraining costs per full-time employee, up to $500 for each employee who successfully completes an approved retraining program.
Can an employee complete more than one approved program?
Yes. The credit for a full-time employee who successfully completes more than one approved program cannot exceed $1,250 per year.
Does ordinary office software training qualify?
Generally, no. The form excludes retraining on commercially mass-produced software in the listed categories, including word processing, spreadsheets, and computer operating systems. An exception allows the credit for those providing support or training on such software.
Which tax years does the form cover?
The form states that it is for taxable years beginning on or after January 1, 2009.