IT-WR-AP: Wood Residuals Tax Credit (Received Certification) (2025)
Georgia · Georgia DOR · Used for tax years 2025
Georgia Form IT-WR-AP 2025 requests tentative approval of the Wood Residuals Tax Credit for transporting or diverting wood residuals to a renewable biomass qualified facility. It reports taxpayer and facility information, the credit amount certified by the Georgia Forestry Commis
Who files this form
Use Form IT-WR-AP 2025 if you are seeking the Georgia income tax credit for transporting or diverting wood residuals to a renewable biomass qualified facility and received certification from the Georgia Forestry Commission (GFC) on or after January 1, 2025.
The taxpayer claiming the credit must be the taxpayer who received the GFC certification.
When it's due
For tax year 2025, submit Form IT-WR-AP 2025 and the GFC certification on or before January 31 of the following year.
What you'll need
Have the following ready:
- GFC certification, which must be attached to the form and assigns a dollar value to the wood residuals transported or diverted.
- Business and taxpayer information, including your name, address, FEIN or Social Security number, business type, tax year ending, and GFC certification date.
- Contact person's name, telephone number, and email address. Corporations must also provide their state of incorporation.
- Each renewable biomass qualified facility's name and delivery beginning and ending dates. Attach a list if the request covers more than two facilities.
- Your preapproved credit amount and any credit carried forward from prior years.
How to file
- Obtain GFC certification before submitting your application to the Georgia Department of Revenue.
- Complete the business information and qualified facility details on Form IT-WR-AP 2025.
- Enter the preapproved credit on line 1 and credit carried forward from prior years on line 2. Add them to calculate the total credit available on line 3.
- Attach the GFC certification and a facility list if more than two facilities are included.
- Email the completed form and attachments to taxcredits.inquiries@dor.ga.gov for tentative approval.
Common mistakes
- Submitting the application before receiving GFC certification. Certification must be received first.
- Leaving out the GFC certification. It must be attached to the form.
- Omitting the additional facility list when the request includes more than two qualified facilities.
Questions people ask
Can the credit exceed the amount GFC certified?
No. The credit granted cannot exceed the actual amount GFC certified to the taxpayer.
Can unused credit be carried forward?
Yes. Unused credit for transporting or diverting wood residuals may be applied against the succeeding three years' tax liability.
How are credits allocated?
Credits are allowed on a first-come, first-served basis. The date Form IT-WR-AP 2025 is received determines that order.
Who is eligible to claim the credit?
The taxpayer who received GFC certification for transporting or diverting the wood residuals is eligible to claim the credit.